Every tax firm in Canada put out a Bill C-15 summary, and I read about a dozen of them. They all march through the same list in the same order: capital gains, SR&ED, trust rules, transfer pricing. Useful if you are a generic Canadian business. Close to useless if you sell on Amazon, run a Shopify store, or ship into Canada from the US. So here is the seller's version, the parts that actually touch your business.
The one thing to go check today
The Digital Services Tax is dead, retroactive to 2024. You probably never paid it directly, but Amazon passed its own DST cost down to sellers as a surcharge on your fees. Amazon is now refunding that automatically, no support case needed. The credits land in Seller Central between April 15 and May 15, 2026.
I would still check it rather than assume. In Seller Central, open the Payments dashboard, go to Transaction View, set the type to "Other" and the date range across that window, then download and filter for "Digital services fee adjustment." Automatic credits get missed when the amount does not match what a seller expected.
What did not change (ignore the scary headlines)
If a forum post tells you the GST rules changed or that Amazon sellers need to re-register, it is wrong. The marketplace rules from 2021 are exactly where they were. Amazon, Etsy, and eBay still collect and remit GST/HST on your marketplace sales, and the $30,000 registration threshold has not moved. The $20 de minimis on US courier imports did not budge either, so your landed-cost math is fine.
What actually changed, if you are a Canadian incorporated seller
- The Lifetime Capital Gains Exemption jumped to $1.25M. If your shares qualify and you might sell the business someday, that is real money, and worth a conversation about whether your shares actually qualify.
- SR&ED got better. The annual expenditure limit doubled, and cloud compute and AI work are now eligible. If you build custom apps, integrations, or AI tooling, take a fresh look.
- Immediate expensing came back for fulfillment equipment if you run your own warehouse, and for computer equipment.
If you are a non-resident seller, the real 2026 story is not C-15
I get asked about Bill C-15 weekly by non-resident clients, and my honest answer is that it barely touches you. Your 2026 compliance story is CARM (you now register with CBSA directly and post a security bond) and the Last Sale Rule, which can quietly raise the duty you pay on drop-ship and multi-party import chains. If your CARM setup is not done, that is a bigger problem than anything in this bill.
I wrote the full breakdown, with the exact Seller Central steps to verify your DST refund and the detail on every measure, on our firm's site: Bill C-15: What Amazon, Shopify and Cross-Border Sellers Actually Need to Know.
This is the kind of thing we translate from legislation into "here is what to do" for sellers every week. The plain version goes out in the newsletter.