CRA summarizes DST admin points at the IFA Roundtable

Our summary of the 28 May 2025 IFA Roundtable is now available.

Turning to Q.1, points relating to the CRA administration of the digital services tax included:

• Filing of DST returns will be done through the CRA application programming interface using a JSON schema, with filing taxpayers first required to undergo a certification process.
• There will be only one filing, rather than three, for the calendar years 2022 to 2024.
• Taxpayers wishing to make the simplified Canadian digital services revenues calculations for 2022 and 2023 under s. 12(2) of the DST Act should use the filing schema for 2024, which provides a field for the simplified election, i.e., no separate election form is required.
• There is no need to use a separate form to apply pursuant to s. 60 for a refund of payments made in error on a DST account, and CRA will consider the request for refunds submitted through the Business Enquiries line of My Business Account or by correspondence.

Neal Armstrong. Summary of 28 May 2025 IFA Roundtable, Q.1 under DSTA, s. 45.