The application of British Columbia’s provincial sales tax (“BC PST”) to digital services is controversial. A main issue has been whether the services should be taxed as “software”. The British Columbia Supreme Court in Hootsuite Inc. v British Columbia (Finance),…
Authors: Alexander Demner, Tyler Berg, and Gloria Wang
The federal government released its 2021 budget on April 19, 2021. Coming in as the longest budget in Canadian history, Budget 2021 proposes a myriad of income tax…
In its 2020 Fall Economic Statement, the Canadian government announced that it would be moving forward with a unilateral approach to the taxation of digital services. This announcement came after years of discussions regarding a multilateral agreement on cross-border digital…