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Digital Services Tax Regulations (2024, c. 15, s. 97)

Regulations are current to 2026-04-28 and last amended on 2026-03-26. Previous Versions

Enabling Act:
  • DIGITAL SERVICES TAX ACT
  • Notes :
    • See coming into force provision and notes, where applicable.
    • Shaded provisions are not in force. Help

    Table of Contents

    Amendments *

    Amendment Citation Amendment date
    2026, c. 32026-03-26
    SI/2024-332024-06-28

    * List of amendments since 2019-01-01 (limited to last 10 amendments) [more details]

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