Canada’s Digital Services Tax Act is now law ─ What is next and how can you prepare?

As reported previously in this PwC alert, legislation to implement various tax reform measures received Royal Assent in Canada on 20 June 2024, including legislation to implement the Digital Services Tax Act (DSTA). Although the DSTA has now become law, the legislation requires the additional step of an order of the Governor in Council for its coming into force, the decision for which will be determined by the progress of (and Canada’s preference for) a multilateral solution to the taxation of the digital economy.