Further to our previous articles regarding the Digital Services Tax (the "DST") ( here and here), the Canadian Government issued an order in council on June 28, 2024 enacting the Digital Services Tax Act as of that date. Consequently, the first year of application of the DST is the 2024 calendar year with the DST applying retroactively to January 1, 2022. This means that businesses that exceed the registration threshold will be required to register by January 31, 2025 and the first deadline for returns and DST payment, where applicable, will be June 30, 2025.
To view the original article click here
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.