TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

IMPUESTO SOBRE SERVICIOS DIGITALES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

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.

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: