Canada moves ahead with its own digital services tax, releasing draft legislation

• The Department of Finance released a revised draft of the Digital Services Tax Act (DSTA) for public comment, due by 8 September 2023.
• It is anticipated that Canada’s digital services tax (DST) will be enacted by 1 January 2024, with retroactive effect to 1 January 2022.
• This Tax Alert provides a brief overview of Canada’s introduction of the DST as well as a summary of certain changes included in the revised DSTA.

Source EY

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