Canada Enacts Legislation for Digital Service Tax, Global Minimum Tax, and Other Measures

Canada's Department of Finance has announced that the Fall Economic Statement Implementation Act, 2023 (Bill C-59) and the Budget Implementation Act, 2024, No. 1 (Bill C-69) received royal assent (were enacted) on 20 June 2024. One of the key measures of the Fall Economic Statement Implementation Act, 2023 is for the implementation of a 3% digital services tax (DST), the Digital Services Tax …
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