Canada: Digital service tax measures in Budget Implementation Bill (C-59)
Progress
Current status
under deliberation
30 Nov 2023 under deliberation
28 Nov 2023 under deliberation
Scope
Implementers
Canada
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
legislature
Government Body
parliament
Implementation Level
national
Timeline of events
Introduced 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…
SourceEvent type
law
Action type
introduction
Government branch
legislature
Government body
parliament
Announced 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…
SourceEvent type
law
Action type
announcement
Government branch
legislature
Government body
parliament