No Steam does not do refunds. There is an exception. If you
pre-order a game and want that pre-ordered game to be refunded,
then it can be refunded as long as it is refunded before the game
is released.
One can find online info on tax refunds on websites such as
Turbo Tax, Canada Online, Kiwi Refunds, Tax Payer Service Center
and many others as well. It can be easily found on government
websites.
Do you have to report federal tax refunds as income the next year?
No. Refunds are part of your income which you already reported.
You do not have to report any income more than once.