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Canada’s Proposed Digital Services Tax (DST) – Overview

What is the Digital Services Tax (DST)?

During the 2021 Federal Budget announcement, the Canadian government confirmed its plan to roll out a new federal tax aptly named “Digital Services Tax”, or DST for short, with the aim of targeting businesses that rely primarily on digital technology, including intermediation and social media platforms, to engage with Canadian consumers and generate some or most of their revenues from the data collected about their users’ interests. 

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