Fall Economic Statement Implementation Act, 2023 (S.C. 2024, c. 15)

Making of Regulations

Marginal note:Making

• 97 (1) The Digital Services Tax Regulations are made as follows:

  Digital Services Tax Regulations

  Interpretation

  Marginal note:Definitions

  1 The following definitions apply in these Regulations.

  Act

  Act means the Digital Services Tax Act. (Loi)

  quarter

  quarter means any period of three consecutive months beginning on January 1, April 1, July 1 or October 1. (trimestre)

  Prescribed Rates of Interest

  Marginal note:Interest to be paid to the Receiver General

  • 2 (1) For the purposes of every provision of the Act that requires interest at a prescribed rate to be paid to the Receiver General for Canada, the prescribed rate in effect during any particular quarter is the total of

    • (a) the rate that is the simple arithmetic mean, expressed as a percentage per year and rounded to the next higher whole percentage if the mean is not a whole percentage, of all amounts each of which is the average equivalent yield, expressed as a percentage per year, of Government of Canada Treasury Bills that mature approximately three months after their date of issue and that are sold at auctions of Government of Canada Treasury Bills during the first month of the quarter preceding the particular quarter, and

    • (b) 4%.

  • Marginal note:Interest to be paid by the Minister

    (2) For the purposes of every provision of the Act that requires interest at a prescribed rate to be paid or applied on an amount payable by the Minister to a person, the prescribed rate in effect during any particular quarter is the rate determined under paragraph (1)(a) in respect of the particular quarter.

  Prescribed Thresholds

  Marginal note:Global revenue threshold

  3 For the purposes of the Act, the amount of the “global revenue threshold” is €750,000,000.

  Marginal note:In-scope revenue threshold

  4 For the purposes of the Act, the amount of the “in-scope revenue threshold” is $20,000,000.

  Marginal note:Registration threshold

  5 For the purposes of Part 6 of the Act, the amount of the “registration threshold” is $10,000,000.

  Prescribed Rate of Tax

  Marginal note:Rate

  6 For the purpose of the description of B in subsection 10(2) of the Act, the rate prescribed in respect of a taxpayer is 3%.

  Prescribed Deduction

  Marginal note:Deduction amount

  7 For the purpose of Part 4 of the Act, the “deduction amount” is $20,000,000.

• (2) The Digital Services Tax Regulations, as made by subsection (1), come into force on the same day as subsection 96(1) of this Act.

• (3) The Digital Services Tax Regulations, as made by subsection (1), are deemed

  • (a) to have been made under section 123 of the Digital Services Tax Act;

  • (b) for the purposes of subsection 5(1) of the Statutory Instruments Act, to have been transmitted to the Clerk of the Privy Council for registration; and

  • (c) to have met the publication requirements of subsection 11(1) of the Statutory Instruments Act.

Consequential Amendments

R.S., c. A-1Access to Information Act

• 98 (1) Schedule II to the Access to Information Act is amended by adding, in alphabetical order, a reference to

  • Digital Services Tax Act

    Loi sur la taxe sur les services numériques

  and a corresponding reference to “section 108”.

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

R.S., c. B-3; 1992, c. 27, s. 2Bankruptcy and Insolvency Act

• 99 (1) Subsection 149(3) of the Bankruptcy and Insolvency Act is amended by striking out “and” at the end of paragraph (h), by adding “and” at the end of paragraph (i) and by adding the following after paragraph (i):

  • (j) the Digital Services Tax Act.

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

R.S., c. C-46Criminal Code

• 100 (1) Paragraph 462.48(2)(c) of the Criminal Code is replaced by the following:

  • (c) the type of information or book, record, writing, return or other document obtained by or on behalf of the Minister of National Revenue for the purposes of Part IX of the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act or the Digital Services Tax Act to which access is sought or that is proposed to be examined or communicated; and

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

R.S., c. E-15Excise Tax Act

• 101 (1) Section 77 of the Excise Tax Act is replaced by the following:

  Marginal note:Restriction on refunds and credits

  77 A refund shall not be paid, and a credit shall not be allowed, to a person under this Act until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act.

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• 102 (1) Subsection 229(2) of the Act is replaced by the following:

  • Marginal note:Restriction

    (2) A net tax refund for a reporting period of a person shall not be paid to the person under subsection (1) at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act have been filed with the Minister.

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• 103 (1) Subsection 230(2) of the Act is replaced by the following:

  • Marginal note:Restriction

    (2) An amount paid on account of net tax for a reporting period of a person shall not be refunded to the person under subsection (1) at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act have been filed with the Minister.

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• 104 (1) Subparagraph 238.1(2)(c)(iii) of the Act is replaced by the following:

  • (iii) all amounts required under this Act (other than this Part), sections 21 and 33 of the Canada Pension Plan, the Excise Act, the Customs Act, the Income Tax Act, section 82 and Part VII of the Employment Insurance Act, the Customs Tariff, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act to be remitted or paid before that time by the registrant have been remitted or paid, and

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• 105 (1) Section 263.02 of the Act is replaced by the following:

  Marginal note:Restriction on rebate

  263.02 A rebate under this Part shall not be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act have been filed with the Minister.

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• 106 (1) Subsection 296(7) of the Act is replaced by the following:

  • Marginal note:Restriction on refunds

    (7) An amount under this section shall not be refunded to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act have been filed with the Minister.

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

R.S., c. E-20; 2001, c. 33, s. 2(F)Export Development Act

• 107 (1) Paragraph 24.3(2)(c) of the Export Development Act is replaced by the following:

  • (c) to the Minister of National Revenue solely for the purpose of administering or enforcing the Excise Tax Act, the Income Tax Act, the Select Luxury Items Tax Act or the Digital Services Tax Act; or

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

R.S., c. F-11Financial Administration Act

• 108 (1) Paragraph 155.2(6)(c) of the Financial Administration Act is replaced by the following:

  • (c) an amount owing by a person to Her Majesty in right of Canada, or payable by the Minister of National Revenue to any person, under the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Softwood Lumber Products Export Charge Act, 2006, the Underused Housing Tax Act, the Select Luxury Items Tax Act or the Digital Services Tax Act.

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

R.S., c. T-2Tax Court of Canada Act

• 109 (1) Subsection 12(1) of the Tax Court of Canada Act is replaced by the following:

  Marginal note:Jurisdiction

  • 12 (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Canada Pension Plan, the Cultural Property Export and Import Act, Part IX of the Excise Tax Act, the Old Age Security Act, the Petroleum and Gas Revenue Tax Act, Part V.1 of the Customs Act, the Income Tax Act, the Employment Insurance Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Softwood Lumber Products Export Charge Act, 2006, the Disability Tax Credit Promoters Restrictions Act, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act when references or appeals to the Court are provided for in those Acts.

• (2) Subsections 12(3) and (4) of the Act are replaced by the following:

  • Marginal note:Further jurisdiction

    (3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 310 or 311 of the Excise Tax Act, section 97.58 of the Customs Act, section 173 or 174 of the Income Tax Act, section 51 or 52 of the Air Travellers Security Charge Act, section 204 or 205 of the Excise Act, 2001, section 62 or 63 of the Softwood Lumber Products Export Charge Act, 2006, section 121 or 122 of the Greenhouse Gas Pollution Pricing Act, section 45 or 46 of the Underused Housing Tax Act, section 105 or 106 of the Select Luxury Items Tax Act or section 80 or 81 of the Digital Services Tax Act.

  • Marginal note:Extensions of time

    (4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under subsection 28(1) of the Canada Pension Plan, section 33.2 of the Cultural Property Export and Import Act, section 304 or 305 of the Excise Tax Act, section 97.51 or 97.52 of the Customs Act, section 166.2 or 167 of the Income Tax Act, subsection 103(1) of the Employment Insurance Act, section 45 or 47 of the Air Travellers Security Charge Act, section 197 or 199 of the Excise Act, 2001, section 115 or 117 of the Greenhouse Gas Pollution Pricing Act, section 39 or 41 of the Underused Housing Tax Act, section 99 or 101 of the Select Luxury Items Tax Act or section 74 or 76 of the Digital Services Tax Act.

• (3) Subsections (1) and (2) come into force on the same day as subsection 96(1) of this Act.