Digital Services Tax Act

CRA indicated the following respecting the administration of the digital services tax:

• 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.
• In the event that the multilateral convention on implementing Pillar One, Amount A is adopted, then the national DST will be removed, and CRA will be prepared to adjust its filing and compliance requirements accordingly.
• 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.
• CRA will release a new form that will be used for DST Notices of Objection prior to the first reassessment at issue for the DST returns due on June 30, 2025.
• 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.