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

Marginal note:Timing of receipt

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  121 (1) For the purposes of this Act and subject to subsection (2), anything sent by confirmed delivery service or first class mail is deemed to have been received by the person to which it was sent on the day it was mailed or sent.

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  Marginal note:Timing of payment

  (2) A person that is required under this Act to pay an amount is deemed not to have paid it until it is received by the Receiver General for Canada.

Marginal note:Proof of sending or service by mail

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  122 (1) If, under this Act, provision is made for sending by confirmed delivery service a request for information, a notice or a demand, then an affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the request, notice or demand if the affidavit sets out that

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    (a) the official has knowledge of the facts in the particular case;

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    (b) the request, notice or demand was sent by confirmed delivery service on a specified day to a specified person and address; and

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    (c) the official identifies as exhibits attached to the affidavit a true copy of the request, notice or demand and

    • (i) if the request, notice or demand was sent by registered or certified mail, the post office certificate of registration of the letter or a true copy of the relevant portion of the certificate, or

    • (ii) in any other case, the record that the document has been sent or a true copy of the relevant portion of the record.

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  Marginal note:Proof of personal service

  (2) If, under this Act, provision is made for personal service of a request for information, a notice or a demand, then an affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the personal service and of the request, notice or demand if the affidavit sets out that

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    (a) the official has knowledge of the facts in the particular case;

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    (b) the request, notice or demand was served personally on a named day on the person to which it was directed; and

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    (c) the official identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand.

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  Marginal note:Proof of electronic delivery

  (3) If, under this Act, provision is made for sending a notice to a person electronically, then an affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the notice if the affidavit sets out that

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    (a) the official has knowledge of the facts in the particular case;

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    (b) the notice was sent electronically to the person on a named day; and

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    (c) the official identifies as exhibits attached to the affidavit copies of

    • (i) an electronic message confirming that the notice has been sent to the person, and

    • (ii) the notice.

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  Marginal note:Proof of failure to comply

  (4) If, under this Act, a person is required to file a return or make an application, a statement, an answer or a certificate, then an affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the official has charge of the appropriate records and that, after a careful examination of the records, the official has been unable to find in a given case that the return, application, statement, answer or certificate has been filed or made by that person is evidence that in that case the person did not file the return or make the application, statement, answer or certificate.

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  Marginal note:Proof of time of compliance

  (5) If, under this Act, a person is required to file a return or make an application, a statement, an answer or a certificate, then an affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the official has charge of the appropriate records and that, after a careful examination of the records, the official has found that the return, application, statement, answer or certificate was filed or made on a particular day is evidence that it was filed or made on that day.

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  Marginal note:Proof of documents

  (6) An affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the official has charge of the appropriate records and that a document attached to the affidavit is a document or true copy of a document, or a printout of an electronic document, made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person, is evidence of the nature and contents of the document.

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  Marginal note:Proof of no appeal

  (7) An affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the official has charge of the appropriate records and has knowledge of the practice of the Agency, that an examination of the records shows that a notice of assessment was mailed or otherwise sent to a person on a particular day under this Act, and that, after a careful examination of the records, the official has been unable to find that a notice of objection to or of appeal from the assessment was received within the time allowed is evidence of the statements contained in the affidavit.

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  Marginal note:Presumption

  (8) If evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an official of the Agency, it is not necessary to prove the signature of the person or that the person is such an official, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.

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  Marginal note:Proof of documents

  (9) Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister, the Commissioner or an official authorized to exercise the powers or perform the duties of the Minister under this Act is deemed to be a document signed, made and issued by the Minister, the Commissioner or the official, unless it has been called into question by the Minister or a person acting for the Minister or for His Majesty in right of Canada.

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  Marginal note:Mailing or sending date

  (10) For the purposes of this Act, if a notice or demand that the Minister is required or authorized under this Act to send to a person is mailed, or sent electronically, to the person, the day of mailing or sending, as the case may be, is presumed to be the date of the notice or demand.

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  Marginal note:Date electronic notice sent

  (11) For the purposes of this Act, if a notice or other communication in respect of a person, other than a notice or other communication that refers to the business number of the person, is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to and received by the person on the day on which an electronic message is sent, to the electronic address most recently provided before that day by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that day revoked that authorization in a manner specified by the Minister.

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  Marginal note:Date electronic notice sent — business account

  (12) For the purposes of this Act, a notice or other communication in respect of a person that refers to the business number of the person and is made available in electronic format such that it can be read or perceived by a person or computer system or other similar device is presumed to be sent to and received by the person on the day on which it is posted by the Minister in the secure electronic account in respect of the person’s business number, unless the person has requested, at least 30 days before that day, in a manner specified by the Minister, that such notices or other communications be sent by mail.

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  Marginal note:Date of assessment

  (13) If a notice of assessment has been sent by the Minister as required under this Act, the assessment is deemed to have been made on the day on which the notice of assessment was sent.

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  Marginal note:Proof of return — prosecutions

  (14) In a prosecution for an offence under this Act, the production of a return, an application, a certificate, a statement or an answer required under this Act, purporting to have been filed, delivered, made or signed by or on behalf of the person charged with the offence is evidence that the return, application, certificate, statement or answer was filed, delivered, made or signed by or on behalf of that person.

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  Marginal note:Proof of return — production of returns, etc.

  (15) In a proceeding under this Act, the production of a return, an application, a certificate, a statement or an answer required under this Act, purporting to have been filed, delivered, made or signed by or on behalf of a person is evidence that the return, application, certificate, statement or answer was filed, delivered, made or signed by or on behalf of that person.

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  Marginal note:Evidence

  (16) In a prosecution for an offence under this Act, an affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the official has charge of the appropriate records and that an examination of the records shows that an amount required under this Act to be paid to the Receiver General for Canada has not been received by the Receiver General for Canada is evidence of the statements contained in the affidavit.

Marginal note:Regulations

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  123 (1) The Governor in Council may make regulations

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    (a) prescribing anything that, by this Act, is to be prescribed, determined or regulated by regulation;

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    (b) requiring any taxpayer to provide its registration number to any class of persons required to make a return containing that registration number;

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    (c) requiring any person to provide any information, including the person’s name and address, to any class of persons required to make a return containing that information;

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    (d) requiring any individual to provide the Minister with the individual’s Social Insurance Number;

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    (e) prescribing the evidence required to establish facts relevant to assessments under this Act;

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    (f) requiring any class of persons to make information returns respecting any class of information required in connection with the administration or enforcement of this Act;

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    (g) distinguishing among any class of persons, property or activities; and

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    (h) generally to carry out the purposes and provisions of this Act.

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  Marginal note:Effect

  (2) A regulation made under this Act has effect from the day on which it is published in the Canada Gazette or at any later time that may be specified in the regulation, unless it provides otherwise and

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    (a) has a relieving effect only;

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    (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act or the Digital Services Tax Regulations;

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    (c) is consequential on an amendment to this Act that is applicable before the day on which the regulation is published in the Canada Gazette; or

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    (d) gives effect to a budgetary or other public announcement, in which case the regulation is not, unless paragraph (a), (b) or (c) applies, to have effect before the day on which the announcement was made.

Marginal note:Positive or negative amount — regulations

124 For greater certainty,

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  (a) in prescribing an amount under subsection 123(1), the Governor in Council may prescribe a positive or negative amount; and

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  (b) in prescribing a manner of determining an amount under subsection 123(1), the Governor in Council may prescribe a manner that could result in a positive or negative amount.

Marginal note:Incorporation by reference — limitation removed

125 The limitation set out in paragraph 18.1(2)(a) of the Statutory Instruments Act, to the effect that a document must be incorporated as it exists on a particular date, does not apply to any power to make regulations under this Act.

Marginal note:Certificates and registrations not statutory instruments

126 For greater certainty, any registration or certificate issued under this Act is not a statutory instrument for the purposes of the Statutory Instruments Act.