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

Policy overview

Description

Implemented Budget Implementation Bill (C-59) including digital service tax measures

On 28 June 2024, the Budget Implementation Bill (C-59) was implemented by the Canadian Government. The Bill enacts a digital services tax on large digital corporations, including revenue from online marketplaces, online advertising, social media pla…

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
executive
Government Body
central government

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 …