Digital Services Tax Act (S.C. 2024, c. 15, s. 96)

AMENDMENTS NOT IN FORCE

• — 2024, c. 17, ss. 111(1), (30)

  • Bill C-59

    • 111 (1) Subsections (2) to (34) apply if Bill C-59, introduced in the 1st session of the 44th Parliament and entitled the Fall Economic Statement Implementation Act, 2023 (in this section referred to as the “other Act”), receives royal assent.

    • (30) On the first day on which both subsection 96(1) of the other Act and subsection 81(1) of this Act are in force, section 62 of the Digital Services Tax Act is replaced by the following:

      • Restriction — unfulfilled filing requirements

        62 The Minister must not, in respect of a person, refund, repay, apply to other debts or set off amounts 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 this Act, the Income Tax Act, the Excise Tax Act, the Excise Act, 2001, the Air Travellers Security Charge Act, the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Global Minimum Tax Act.