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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 in 2020 and then paused in October 2021 to allow for global negotiations. The implementation of this tax is intended to ensure equitable tax contributions from businesses and to align Canada's tax policies with those of other countries. The Act will provide the government with the authority to determine when the digital service tax will come into effect as Canada continues to participate in international discussions for a unified global approach. This legislation is a follow-up to commitments made in the 2023 Fall Economic Statement.
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