The new Digital Services Tax Act came into force with an order-in-council on June 28, 2024, imposing a 3% digital services tax (DST) on certain Canadian-source digital services revenue of large entities. The DST would first...more
Le 1er avril 2021, l’Agence du revenu du Canada (l’« ARC ») a publié des directives supplémentaires sur les problèmes en matière de fiscalité internationale soulevés par la crise de la COVID-19. Ces directives supplémentaires...more
On April 1, 2021, the Canada Revenue Agency (CRA) released supplemental guidance on international income tax issues raised by the COVID-19 crisis. This Supplemental Guidance extends certain administrative relief that was...more
On March 18, 2020, the federal government announced Canada's COVID-19 Economic Response Plan, containing a number of measures to be implemented by the Department of Finance to help manage the financial hardships Canadians are...more