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Canada: Adopted Budget Implementation Bill (C-59) including digital service tax measures

Policy overview

Description

Adopted 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…

Scope

Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider, platform intermediary: user-generated content, platform intermediary: e-commerce, other service provider, software provider: other software, platform intermediary: other
Implementation Level
national
Government Branch
legislature
Government Body
parliament

Complete timeline of this policy change

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2023-11-28
under deliberation

On 28 November 2023, the government of Canada announced its intention to introduce the Fall Economi…

2023-11-30
under deliberation

On 30 November 2023, the Budget Implementation Bill (C-59) was introduced in the Canadian Parliamen…

2024-06-19
adopted

On 19 June 2024, the Budget Implementation Bill (C-59) was adopted by the Canadian Parliament. The …

2024-06-28
in force

On 28 June 2024, the Budget Implementation Bill (C-59) was implemented by the Canadian Government. …

2025-06-29
to be revoked

On 29 June 2025, the Department of Finance Canada announced the repeal of the Digital Services Tax …