Digital Services Tax Act

Bills that amended this Act0

No published amendment links yet for this Act.

Sections1,000

• 1Short title
• 2Definitions
• 2[p2]
• 2[p2](a)
• 2[p2](b)
• 2[p5]
• 2[p6]
• 2[p7]
• 2[p8]
• 2[p9]
• 2[p10]
• 2[p10](a)
• 2[p10](a)(i)
• 2[p10](a)(ii)
• 2[p10](b)
• 2[p15]
• 2[p15](a)
• 2[p15](b)
• 2[p15](c)
• 2[p19]
• 2[p20]
• 2[p21]
• 2[p21](a)
• 2[p21](a)(i)
• 2[p21](a)(ii)
• 2[p21](a)(iii)
• 2[p21](a)(iv)
• 2[p21](b)
• 2[p21](c)
• 2[p21](c)(i)
• 2[p21](c)(ii)
• 2[p21](c)(iii)
• 2[p21](d)
• 2[p21](e)
• 2[p21](f)
• 2[p21](g)
• 2[p21](h)
• 2[p21](i)
• 2[p21](j)
• 2[p21](k)
• 2[p40]
• 2[p41]
• 2[p41](a)
• 2[p41](b)
• 2[p44]
• 2[p45]
• 2[p46]
• 2[p47]
• 2[p47](a)
• 2[p47](b)
• 2[p47](b)(i)
• 2[p47](b)(ii)
• 2[p47](b)(iii)
• 2[p53]
• 2[p54]
• 2[p54](a)
• 2[p54](b)
• 2[p54](c)
• 2[p58]
• 2[p59]
• 2[p59](a)
• 2[p59](b)
• 2[p59](c)
• 2[p59](d)
• 2[p64]
• 2[p65]
• 2[p66]
• 2[p67]
• 2[p68]
• 2[p69]
• 2[p70]
• 2[p71]
• 2[p71](a)
• 2[p71](b)
• 2[p74]
• 2[p74](a)
• 2[p74](b)
• 2[p74](c)
• 2[p78]
• 3Negative or undefined results
• 3(a)
• 3(b)
• 4Determination of revenue
• 4(1)
• 4(1)(a)
• 4(1)(a)(i)
• 4(1)(a)(ii)
• 4(1)(b)
• 4(2)Currency of revenue — conversion
• 4(3)Currency of revenue — Canadian dollar conversion
• 5Short fiscal year — global revenue threshold
• 6Continuity of consolidated group
• 7Mergers
• 7(a)
• 7(b)
• 7(c)
• 7(c)(i)
• 7(c)(ii)
• 8Arm’s length
• 8(1)
• 8(1)(a)
• 8(1)(b)
• 8(2)Related persons
• 9His Majesty
• 10Tax payable
• 10(1)
• 10(1)(a)
• 10(1)(a)(i)
• 10(1)(a)(ii)
• 10(1)(a)(iii)
• 10(1)(b)
• 10(1)(b)(i)
• 10(1)(b)(ii)
• 10(2)Tax payable for first year of application
• 11Definitions
• 11[p115]
• 11[p115](a)
• 11[p115](a)(i)
• 11[p115](a)(ii)
• 11[p115](b)
• 11[p120]
• 11[p120](a)
• 11[p120](a)(i)
• 11[p120](a)(ii)
• 11[p120](b)
• 11[p125]
• 12Basic rule
• 12(1)
• 12(2)Election
• 12(3)Election — restriction
• 13Definition of online marketplace services revenue
• 13(1)
• 13(1)(a)
• 13(1)(b)
• 13(1)(c)
• 13(1)(d)
• 13(2)Interpretation — revenue exclusion
• 13(2)(a)
• 13(2)(b)
• 13(2)(c)
• 14Canadian online marketplace services revenue
• 15Definition of online advertising services revenue
• 15(1)
• 15(1)(a)
• 15(1)(b)
• 15(1)(c)
• 15(2)Interpretation — revenue exclusion
• 15(2)(a)
• 15(2)(b)
• 15(2)(b)(i)
• 15(2)(b)(ii)
• 15(2)(c)
• 15(2)(d)
• 16Canadian online advertising services revenue
• 17Definition of social media services revenue
• 17(1)
• 17(1)(a)
• 17(1)(b)
• 17(1)(c)
• 17(1)(d)
• 17(2)Interpretation — revenue exclusion
• 17(2)(a)
• 17(2)(b)
• 17(2)(c)
• 17(2)(d)
• 18Canadian social media services revenue
• 19Definition of user data revenue
• 19(1)
• 19(1)(a)
• 19(1)(a)(i)
• 19(1)(a)(ii)
• 19(1)(b)
• 19(2)Interpretation — revenue exclusion
• 19(2)(a)
• 19(2)(b)
• 19(2)(c)
• 20Canadian user data revenue
• 21Revenue of new constituent entities
• 21(1)
• 21(2)Definition of in-scope period
• 22Attribution of activity
• 22(a)
• 22(b)
• 23Definitions
• 23[p184]
• 23[p185]
• 23[p186]
• 23[p186](a)
• 23[p186](a)(i)
• 23[p186](a)(ii)
• 23[p186](b)
• 23[p186](c)
• 23[p186](d)
• 23[p186](d)(i)
• 23[p186](d)(ii)
• 24Determination
• 25Definitions
• 25[p197]
• 25[p198]
• 25[p199]