Canada's Department of Finance has announced the tabling of the Notice of Ways and Means Motion for the Fall Economic Statement Implementation Act 2023, which provides for the implementation of key measures of the 2023 Fall Economic Statement. This includes, among other things, legislation for the implementation of a 3% digital services tax (DST) that will apply retroactively from 1 January 2022, but will not enter into force until the day that is fixed by order of the Governor in Council,…