Calculating your Canadian digital services revenue

Use the calculation below to determine your Canadian digital services revenue (CDSR):

Simplified method for 2022 and 2023

Under the simplified method, your CDSR for the 2022 and/or 2023 calendar years is approximated by using the ratio of CDSR to total revenue for the 2024 calendar year.

Calculate your estimated CDSR for 2022

Calculate your estimated CDSR for 2023

Making an election to use the simplified method

To use the simplified method, you must make an election in your DST return by June 30, 2025.

For revenue earned in the 2023 calendar year, the election can only be made if one of the following conditions is met:

• The election was also made for the 2022 calendar year
• Neither the global revenue threshold nor the in-scope revenue threshold was met for the 2022 calendar year