Canada: Adopted Budget 2023 including plan for Digital Service Tax

On 28 March 2023, the government of Canada released its Budget for the year 2023, including specifications regarding Canada's digital service tax. In the Budget, the government announces its continued intention to advance the digital service tax, while also stating its expectation that implementation of Pillar One of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting will make a national framework unnecessary.