Paying the tax

Foreign or domestic businesses must pay the digital services tax (DST) in respect of a calendar year by June 30 of the following year.

How to pay

You must pay the DST to the Canada Revenue Agency (CRA) using wire transfer.

Contact your bank or credit union to initiate the wire transfer.

Scotiabank processes wire transfers to the CRA. It does not charge any fee for forwarding your wire transfer to the CRA.

You must make all wire transfers to the CRA in Canadian dollars.

You may be charged a fee by your financial institution for this service. Make sure that your financial institution does not deduct the wire transfer fee from the total payment amount due as this will result in an underpayment.

Wire transfer details

Use the following information to address your wire transfer:

Address

Name of banking institution:
The Bank of Nova Scotia
4715 Tahoe Blvd
Mississauga ON  L4W 0B4

SWIFT

NOSCCATT

Institution Code

002

Transit number

47696

Canadian Clearing Code/Routing Code

//CC000247696

Beneficiary name

Receiver General for Canada

Beneficiary account number

476962363410

Beneficiary address

11 Laurier Street
Gatineau QC  K1A 0S5

Description field Authorization number

12226367 + your CRA account number and details

Charges field

"OUR"

Your details

You must provide certain details for your payment to be applied correctly:

• Business number and DST program account
• Business name
• Calendar year to which the payment applies
• Name, position or office, telephone number and extension of the primary contact

Example: 777777798DT0001, Smith Construction, 2024/12/31, Name, position, 613-000-0000 (ext. 123)

Send your remittance details

After sending your wire transfer, provide your remittance details to the CRA's Revenue Processing Section by fax to 204‑983‑0924.

The remittance details must contain the following:

• Name of the business making the payment
• Business number and DST program account of the payor
• Name, position or office, telephone number and extension of the primary contact
• Date of the payment
• Amount of the payment
• Calendar year to which the payment applies

If a designated entity makes a payment on behalf of other entities in the consolidated group, please include the following information for each entity:

• Business name 
• Business number and DST program account
• Amount of the total payment allocated 

Failure to pay the tax

If you fail to pay an amount, interest will apply from the day your payment was due. The interest rate we use is determined every three months, based on prescribed interest rates. Interest is compounded daily. 

For more information, refer to: Prescribed interest rates.