Digital services tax

Source of the new tax

The Digital Services Tax Act received royal assent on June 20, 2024 and came into force on June 28, 2024.

The Government of Canada has introduced the digital services tax (DST). The DST requires foreign and domestic large businesses to pay tax on certain revenue earned from engaging with online users in Canada if they meet certain conditions. Affected businesses will have to apply to register for a DST program account and may have to file a DST return.

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