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Canada: Large businesses must register for digital services tax by January 31, 2025

Affected businesses that earn specific kinds of online revenues meeting certain thresholds must register by January 31, 2025

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December 19, 2024

Large businesses subject to Canada’s new 3% digital services tax (DST) rules can now register for a DST program account on the Canada Revenue Agency (CRA) portal.

Under these rules, affected businesses that earn specific kinds of online revenues meeting certain thresholds must register by January 31, 2025, and may also have to file their first DST returns and pay the DST owing by June 30, 2025. Note that, when affected businesses file their first DST return, they must include DST owing on certain online revenues earned since January 1, 2022. Affected businesses that do not meet their new registration, filing, and other compliance obligations as required could face significant penalties and interest.

Read a December 2024 report prepared by the KPMG member firm in Canada

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