Lawson Lundell lawyers Gareth Williams and Nancy Diep had an
article published in the June edition of the Canadian Tax
Foundation's Perspectives on Tax Law & Policy
titled, "Canada's Digital Services Tax: A Response to Wei
Cui."
The article discusses two recent articles by Professor Wei Cui
of the Peter A. Allard School of Law at UBC that defended the
concept of digital services taxes (DSTs) and the proposed Canadian
DST. In their article, Gareth and Nancy emphasize that "the
DST should be seen not in isolation but, rather, in the context of
other taxes that may overlap with, and have similar effects to, the
DST." They also argue that "Canada and its policy makers
should not lose sight of the overall tax mix and should not take
lightly the deadweight loss resulting from the added compliance
burden that is imposed on businesses each time a new tax is
introduced."
