On 12 July 2023, Canadian Deputy Prime Minister and Minister of Finance said “two years ago, we agreed to pause the implementation of our own Digital Services Tax (DST), in order to give time and space for negotiations on Pillar One. But we were clear that Canada would need to move forward with our own DST as of 1 January 2024, if the treaty to implement Pillar One has not come into force.”
Consequently, Canada remains committed to implementing the digital services tax (DST) in 2024 without any delay, even in light of the consensus reached by 138 countries and jurisdictions on 12 July 2023, to extend the freeze on the implementation of digital services taxes for an additional year.
