Digital Services Tax Act (Canada)

Canada's digital services tax (DST) was a 3% tax on Canadian-source digital services revenue (i.e., services that rely on engagement, data, and content contributions of Canadian users). The tax applied to foreign and Canadian firms with annual worldwide revenues of €750 million or more, and annual revenue greater than $20 million on Canadian-source digital services including online marketplaces, online advertising, social media, and user data services.

Source: Wikipedia — Digital Services Tax Act (Canada) (CC BY-SA 4.0)