Canada: Digital services tax (in Budget Implementation Bill (C-59))
Progress
Scope
Timeline of events
Department of Finance announced repeal of digital services tax
On 29 June 2025, the Department of Finance Canada announced the repeal of the Digital Services Tax (DST), to support the economic and security negotiations with the United States. It was highlighted that the scheduled collection of tax revenues by 3…
SourceImplemented Budget Implementation Bill (C-59) including digital service tax measures
On 28 June 2024, the Budget Implementation Bill (C-59) was implemented by the Canadian Government. The Bill enacts a digital services tax on large digital corporations, including revenue from online marketplaces, online advertising, social media pla…
SourceAdopted Budget Implementation Bill (C-59) including digital service tax measures
On 19 June 2024, the Budget Implementation Bill (C-59) was adopted by the Canadian Parliament. The Bill enacts a digital services tax on large digital corporations, including online advertising providers, e-commerce platforms, streaming service prov…
SourceIntroduced Budget Implementation Bill (C-59) including digital service tax measures
On 30 November 2023, the Budget Implementation Bill (C-59) was introduced in the Canadian Parliament. The Bill aims to enact a digital services tax on large digital corporations, including online advertising providers, e-commerce platforms, and stre…
SourceAnnounced Fall Economic Statement Implementation Act including digital service tax measures
On 28 November 2023, the government of Canada announced its intention to introduce the Fall Economic Statement Implementation Act, which includes measures allowing the implementation of the Digital Services Tax Bill. The Bill was initially announced…
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