The recent release by Canada’s Department of Finance of a draft of the new Digital Services Tax Act (DSTA or “draft legislation”) is noteworthy in many respects. Canada’s digital services tax (DST) is designed to tax businesses, Canadian and nonresident, that incorporate digital technology to engage with online users in Canada. The in-scope business models listed in the DSTA target digitalized businesses. However, the broad definitions are imprecise and may inadvertently capture other business models.
Source Deloitte
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