Legislative Proposals and Explanatory Notes Relating to Various Statutes
Published by
The Honourable Chrystia Freeland
Deputy Prime Minister and Minister of Finance
August 2023
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Legislative and Regulatory Proposals Relating to the Digital Services Tax Act
- PDF Version: Legislative and Regulatory Proposals Relating to the Digital Services Tax Act - [488 KB]
Legislative Proposals Relating to the Global Minimum Tax Act
Explanatory Notes
Explanatory Notes for the Draft Digital Services Tax Act and Related Regulations
- PDF Version: Explanatory Notes for the Draft Digital Services Tax Act and Related Regulations - [1,540 KB]
Table of Concordance related to the Global Minimum Tax Act
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