Canada: Announced Digital service tax timeline
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Description
Announced Digital service tax timeline
On 8 October 2021, the Canadian Government announced a timeline for the Canadian Digital service tax. The deputy prime minister declared that she intends to finalize the enactment of a Digital Services Tax (DST) by 1 January 2022, and start imposing the tax from 1 January 2024 onwards. However, the tax will only be enforced if the treaty implementing the two-pillar international tax regime by the OECD regarding tax challenges arising from the digitalisation of the economy has not come into force.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Private organisation
Economic activity
cross-cutting
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
service (any type): sale
Regulatory tool
Subordination under digital service tax
Sanctions
TBR - Existing statutory sanction
Regulated subjects
1