TERMIUM Plus®

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DIGITAL SERVICES TAX [1 record]

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Record 1 2023-08-11

English

Subject field(s)
  • Taxation
  • Internet and Telematics
CONT

In budget 2021[,] it has been proposed to implement a digital services tax (DST) intended to ensure that revenue earned by large businesses from engagement with online users in Canada is subject to Canadian tax.

French

Domaine(s)
  • Fiscalité
  • Internet et télématique
CONT

Dans le budget de 2021[,] il a été proposé de mettre en œuvre une taxe sur les services numériques (TSN) qui vise à veiller à ce que les recettes que les grandes entreprises tirent de la collaboration en ligne avec les utilisateurs au Canada soient assujetties à la fiscalité canadienne.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Internet y telemática
CONT

Dado que cada país diseña su propio impuesto sobre los servicios digitales, el costo y la complejidad de su cumplimiento pueden resultar rápidamente prohibitivos.

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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