- 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
