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ARTICLE · 11 MAY 2021

Budget Update – Sales, Excise, And Digital Services Tax

Miller Thomson
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On April 19, 2021, the federal budget was tabled by Deputy Prime Minister and Finance Minister Chrystia Freeland ("Budget 2021").

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Colleen Ma
Colleen Ma
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On April 19, 2021, the federal budget was tabled by Deputy Prime Minister and Finance Minister Chrystia Freeland ("Budget 2021").

Budget 2021 confirmed the measures first announced on November 30, 2020 in Supporting Canadians and Fighting COVID-19: Fall Economic Statement 2020 (the "FES 2020") regarding e-commerce transactions and the digital economy, but announced some amendments to the previously-released draft legislation. It also provided details regarding the proposed digital services tax ("DST") that was first announced in the FES 2020.

Additionally, Budget 2021:

  • made changes to the information requirements to claim an input tax credit ("ITC");
  • expanded the availability of the new housing rebate;

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