Digital Services Tax Act (S.C. 2024, c. 15, s. 96)

PART 7Regulations

Marginal note:Regulations

• 123 (1) The Governor in Council may make regulations

  • (a) prescribing anything that, by this Act, is to be prescribed, determined or regulated by regulation;

  • (b) requiring any taxpayer to provide its registration number to any class of persons required to make a return containing that registration number;

  • (c) requiring any person to provide any information, including the person’s name and address, to any class of persons required to make a return containing that information;

  • (d) requiring any individual to provide the Minister with the individual’s Social Insurance Number;

  • (e) prescribing the evidence required to establish facts relevant to assessments under this Act;

  • (f) requiring any class of persons to make information returns respecting any class of information required in connection with the administration or enforcement of this Act;

  • (g) distinguishing among any class of persons, property or activities; and

  • (h) generally to carry out the purposes and provisions of this Act.

• Marginal note:Effect

  (2) A regulation made under this Act has effect from the day on which it is published in the Canada Gazette or at any later time that may be specified in the regulation, unless it provides otherwise and

  • (a) has a relieving effect only;

  • (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act or the Digital Services Tax Regulations;

  • (c) is consequential on an amendment to this Act that is applicable before the day on which the regulation is published in the Canada Gazette; or

  • (d) gives effect to a budgetary or other public announcement, in which case the regulation is not, unless paragraph (a), (b) or (c) applies, to have effect before the day on which the announcement was made.

Marginal note:Positive or negative amount — regulations

124 For greater certainty,

• (a) in prescribing an amount under subsection 123(1), the Governor in Council may prescribe a positive or negative amount; and

• (b) in prescribing a manner of determining an amount under subsection 123(1), the Governor in Council may prescribe a manner that could result in a positive or negative amount.

Marginal note:Incorporation by reference — limitation removed

125 The limitation set out in paragraph 18.1(2)(a) of the Statutory Instruments Act, to the effect that a document must be incorporated as it exists on a particular date, does not apply to any power to make regulations under this Act.

Marginal note:Certificates and registrations not statutory instruments

126 For greater certainty, any registration or certificate issued under this Act is not a statutory instrument for the purposes of the Statutory Instruments Act.