Canada has published Order in Council 2024-0856, which provides that subsection 96(1) of the Fall Economic Statement Implementation Act 2023 entered into force on 28 June 2024. Subsection 96(1) contains the Digital Services Tax Act. The Act provides for the introduction of a 3% Digital Services Tax (DST) that is levied on in-scope Canadian digital services revenue, which generally includes online marketplace services revenue, online advertising services revenue, social media services revenu…