The DST would apply at a rate of 3% on revenue earned by large businesses from certain digital services that rely on data and content contributions from Canadian users. However, consistent with a new international agreement under the auspices of the Organisation for Economic Co-operation and Development, the tax will apply only as of 1 January 2024, and only if the treaty implementing a new multilateral tax regime has not come into force (which was endorsed by G20 Finance Ministers and Leaders).
Source: EY
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