The Government of Canada has introduced the digital services tax (DST). The DST requires foreign and domestic large businesses to pay tax on certain revenue earned from engaging with online users in Canada if they meet certain conditions. Affected businesses will have to apply to register for a DST program account and may have to file a DST return.

Sections

About the tax

Learn about the digital services tax

Registering for an account

Determine if you must apply to register for a program account and learn about the registration process

Making a designated entity election

Determine if you can make a designated entity election and learn about how to make this election

Filing a return

Determine who must file a return and learn about how to file

Contact us

Contact the Canada Revenue Agency if you have a general question or if you would like to request a technical interpretation

Related information

• Digital Services Tax Act
• Explanatory Notes for the Digital Services Tax Act and Related Regulations