Canada’s Digital Services Tax: An In-Depth Overview of the DST

• Canada’s Digital Services Tax (DST) is a 3% levy on revenue from digital services involving Canadian users, targeting big tech companies profiting from user engagement and data, not consumption.

• DST applies to large businesses earning over €750 million globally and more than CAN$10 million in Canadian digital services revenue, requiring registration and compliance with CRA guidelines.

• To register, businesses submit a detailed web form to the CRA; they can also designate a representative entity within their group to handle DST filings and remittances for a given year.

Source: Quaderno

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