-
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
Latest Posts in "Canada"
- New GST Voluntary Disclosure Guidelines: Major Changes to CRA’s VDP Now in Effect
- Navigating GST/HST on Domestic and International Freight Transportation Services in Canada
- Final 2025 GST/HST Credit Payments Released for Eligible Canadians on October 3
- Ensuring Compliance: Québec’s Uniform Fiscal Documentation and Reporting Requirements
- Navigating Canada’s Complex Sales Tax System: GST, HST, PST, and QST Explained