{"id":14739,"date":"2023-11-13T05:52:01","date_gmt":"2023-11-13T05:52:01","guid":{"rendered":"https:\/\/accountingtoronto.ca\/staging\/?p=14739"},"modified":"2023-11-13T05:58:17","modified_gmt":"2023-11-13T05:58:17","slug":"the-canadian-digital-services-tax","status":"publish","type":"post","link":"https:\/\/accountingtoronto.ca\/staging\/the-canadian-digital-services-tax\/","title":{"rendered":"The Canadian Digital Services Tax (DST)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14739\" class=\"elementor elementor-14739\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-96f9c26 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"96f9c26\" data-element_type=\"section\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-13f5635\" data-id=\"13f5635\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa478f8 elementor-widget elementor-widget-image\" data-id=\"fa478f8\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.22.0 - 26-06-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2023\/11\/The-Canadian-Digital-Services-Tax.jpg\" class=\"attachment-1536x1536 size-1536x1536 wp-image-14741\" alt=\"Canadian Digital Services Tax\" srcset=\"https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2023\/11\/The-Canadian-Digital-Services-Tax.jpg 1440w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2023\/11\/The-Canadian-Digital-Services-Tax-300x169.jpg 300w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2023\/11\/The-Canadian-Digital-Services-Tax-1024x576.jpg 1024w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2023\/11\/The-Canadian-Digital-Services-Tax-768x432.jpg 768w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2023\/11\/The-Canadian-Digital-Services-Tax-800x450.jpg 800w\" sizes=\"(max-width: 1440px) 100vw, 1440px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-761256f elementor-widget elementor-widget-heading\" data-id=\"761256f\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.22.0 - 26-06-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">LIEKLY APPLICABLE TO LARGE PUBLIC CORPORATIONS 2024!<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f85eceb elementor-widget elementor-widget-text-editor\" data-id=\"f85eceb\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.22.0 - 26-06-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Canada is ushering in a new era of taxation with the introduction of the Canadian Digital Services Tax (DST), set to take effect from January 1, 2024, with retroactive implications to tax years commencing January 1, 2022. This groundbreaking tax legislation is poised to impact large Canadian and non-Canadian businesses engaged in the digital services sector, marking a significant shift in how digital revenues are taxed within the country. We at SDG Accountant decided to summarize some key information regarding this new tax below.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fafe21 elementor-widget elementor-widget-heading\" data-id=\"1fafe21\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Canadian Digital Services Tax (DST) in Context<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b015b04 elementor-widget elementor-widget-text-editor\" data-id=\"b015b04\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The UHT, introduced under the Underused Housing Tax Act, is an annual 1% tax on certain vacant or underused housing in Canada, applied to properties owned as of December 31 of the relevant calendar year. At SDG Accountant, we understand that navigating the UHT requires a clear understanding of the Act and its implications, especially for residential property owners.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4f86623 e-flex e-con-boxed e-con e-parent\" data-id=\"4f86623\" data-element_type=\"container\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f7b59c9 elementor-widget elementor-widget-heading\" data-id=\"f7b59c9\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-medium\">Related Read:<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c663aa elementor-grid-1 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-posts\" data-id=\"9c663aa\" data-element_type=\"widget\" data-settings=\"{&quot;cards_columns&quot;:&quot;1&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/accountingtoronto.ca\/staging\/wp-content\/plugins\/elementor-pro\/assets\/css\/widget-posts.min.css\">\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-10674 page type-page status-publish has-post-thumbnail hentry\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/accountingtoronto.ca\/staging\/cdap\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"640\" height=\"425\" src=\"https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2022\/09\/sdg-accounting-toronto-hha-1024x680.jpg\" class=\"attachment-large size-large wp-image-10846\" alt=\"Canada Digital Adoption Program\" srcset=\"https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2022\/09\/sdg-accounting-toronto-hha-1024x680.jpg 1024w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2022\/09\/sdg-accounting-toronto-hha-300x199.jpg 300w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2022\/09\/sdg-accounting-toronto-hha-768x510.jpg 768w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2022\/09\/sdg-accounting-toronto-hha-1536x1021.jpg 1536w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2022\/09\/sdg-accounting-toronto-hha.jpg 1919w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/accountingtoronto.ca\/staging\/cdap\/\" >\n\t\t\t\tCanada Digital Adoption Program\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Canada Digital Adoption Program Let\u2019s Talk About Your Needs About the CDAP Program The Government of Canada announced $4.0 Billion in funding for the Canada<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6497172 elementor-widget elementor-widget-heading\" data-id=\"6497172\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Thresholds: Who Does DST Apply To?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9282638 elementor-widget elementor-widget-text-editor\" data-id=\"9282638\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>DST is designed to apply to large multinational corporations with a significant digital services presence in Canada. To determine whether a business is subject to DST, two key thresholds must be met:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a36ffca elementor-widget elementor-widget-text-editor\" data-id=\"a36ffca\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol><li><strong>Total Revenue Threshold<\/strong>: The taxpayer, or a consolidated group it is part of, must have earned revenues totalling \u20ac750,000,000 or more from all sources in the preceding reporting calendar year.<\/li><li><strong>Canadian In-Scope Revenue Threshold<\/strong>: The taxpayer, or a consolidated group it is part of, must have earned Canadian in-scope revenues totaling CAD 20,000,000 or more in the calendar year. In-scope revenues encompass digital services revenues in specific categories:<\/li><li style=\"list-style-type: none;\"><ul><li><strong>Online Marketplace Services Revenue<\/strong><\/li><li><strong>Online Advertising Services Revenue<\/strong><\/li><li><strong>Social Media Services Revenue<\/strong><\/li><li><strong>Canadian User Data Revenue<\/strong><\/li><\/ul><\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed18cd0 elementor-widget elementor-widget-heading\" data-id=\"ed18cd0\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Canadian Digital Services Tax (DST) Application<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3a4ee9 elementor-widget elementor-widget-text-editor\" data-id=\"d3a4ee9\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Once a business surpasses both thresholds, the DST applies at a rate of 3% on Canadian in-scope revenues. However, the application of the DST is nuanced and depends on the nature of the revenues earned:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-841faa1 elementor-widget elementor-widget-text-editor\" data-id=\"841faa1\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li><strong>Online Marketplace Services Revenue<\/strong>: Revenues from physical services provided in Canada are entirely sourced to Canada. For services facilitating other services, sourcing depends on the location of the users.<\/li><li><strong>Online Advertising Services Revenue<\/strong>: Revenues from advertisements traceable to specific users in Canada are entirely sourced to Canada.<\/li><li><strong>Social Media Services Revenue<\/strong>: Sourcing is based on the percentage of a platform&#8217;s user base in Canada.<\/li><li><strong>Canadian User Data Revenue<\/strong>: Sourcing depends on the data collected and the reasonable conclusion that a user is physically located in Canada.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-461c872 elementor-widget elementor-widget-heading\" data-id=\"461c872\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Administration and Compliance<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa75bf8 elementor-widget elementor-widget-text-editor\" data-id=\"fa75bf8\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The DST is applied to Canadian in-scope revenues exceeding a base $20,000,000 deduction. In cases where taxpayers are part of consolidated groups, this deduction is distributed among group members in proportion to their share of total Canadian-sourced in-scope revenues.<\/p><p>Members of consolidated groups can designate a single entity to file and pay DST on behalf of the group, with joint and several liability for DST obligations shared among group members.<\/p><p>To ensure enforcement and monitoring, the registration threshold for Canadian in-scope revenues is set at $10,000,000, with registration due by January 31 of the following calendar year. DST returns are expected by June 30 of the subsequent year.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-960518e content-align-cta-default elementor-widget elementor-widget-eael-cta-box\" data-id=\"960518e\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"eael-call-to-action cta-basic bg-lite cta-preset-1\">\n        <h2 class=\"title\">We'd love to hear from you!<\/h2><p>Need to file the Canadian Digital Services Tax (DST) returns with the Canada Revenue Agency? Discuss your options with us. Book a free 15-minute, no-obligation consultation to get more information about how we can help you with your specific needs.\u200b<\/p><a href=\"https:\/\/calendly.com\/sdgaccountant\" class=\"cta-button  \">Start My Tax Prep<\/a>\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b182b77 elementor-widget elementor-widget-heading\" data-id=\"b182b77\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Road Ahead<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58d6c4b elementor-widget elementor-widget-text-editor\" data-id=\"58d6c4b\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>As Canada gears up for the DST&#8217;s full implementation in 2024, businesses need to adapt to the changing tax landscape. Large multinational corporations with substantial sales to Canadian customers should be diligent in understanding their DST obligations, including:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b708644 elementor-widget elementor-widget-text-editor\" data-id=\"b708644\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Identifying and allocating Canadian revenues across the different categories of Canadian in-scope revenue.<\/li><li>Recognizing that registration is required if in-scope revenues exceed $10,000,000, while taxation triggers at $20,000,000.<\/li><li>Meeting deadlines for registration, filing, and payment to avoid penalties.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be7fd38 elementor-widget elementor-widget-heading\" data-id=\"be7fd38\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion:<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6c0d31 elementor-widget elementor-widget-text-editor\" data-id=\"e6c0d31\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The Canadian Digital Services Tax is a landmark development in the taxation of digital services and reflects Canada&#8217;s commitment to addressing the challenges of the digital economy. Understanding the intricacies of this tax is crucial for businesses, and staying informed and proactive is key to compliance. Tax professionals and advisory services are available to assist entities in navigating this new tax landscape as Canada takes a pioneering step in the taxation of digital services. Although, our Toronto based accounting firm focuses on small businesses and high-net worth individuals we do stay up to date with new tax changes in Canada that will affect our economy!<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e97cc9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3e97cc9\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.22.0 - 26-06-2024 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#0c0d0e;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon .elementor-divider-separator:before,.elementor-widget-divider--view-line_text .elementor-divider-separator:after,.elementor-widget-divider--view-line_text .elementor-divider-separator:before{display:block;content:\"\";border-block-end:0;flex-grow:1;border-block-start:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0}.elementor-widget-divider--element-align-start .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-start .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-start .elementor-divider__element{margin-inline-start:0}.elementor-widget-divider--element-align-end .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-end .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-end .elementor-divider__element{margin-inline-end:0}.elementor-widget-divider:not(.elementor-widget-divider--view-line_text):not(.elementor-widget-divider--view-line_icon) .elementor-divider-separator{border-block-start:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7938aa8 elementor-widget elementor-widget-text-editor\" data-id=\"7938aa8\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The information is not intended to constitute professional advice and may not be appropriate for a specific individual or fact situation. It is written by the author solely in their personal capacity and cannot be attributed to the accounting firm with which they are affiliated. It is not intended to constitute professional advice, and neither the author nor the firm with which the author is associated shall accept any liability in respect of any reliance on the information contained herein. Readers should always consult with their professional advisors in respect of their particular situations.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f56789f elementor-widget elementor-widget-text-editor\" data-id=\"f56789f\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u2014 <a href=\"https:\/\/accountingtoronto.ca\/staging\/teams\/sami-ghaith\/\">Sami Ghaith<\/a><br \/>CPA, CGA, MBA<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5f9ee4 elementor-widget elementor-widget-heading\" data-id=\"e5f9ee4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Share Now<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1cc604 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d1cc604\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e37f13a elementor-share-buttons--skin-boxed elementor-share-buttons--shape-circle elementor-share-buttons--view-icon elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons\" data-id=\"e37f13a\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/accountingtoronto.ca\/staging\/wp-content\/plugins\/elementor-pro\/assets\/css\/widget-share-buttons.min.css\">\t\t<div class=\"elementor-grid\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_facebook\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on facebook\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-facebook\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.78 90.69 226.38 209.25 245V327.69h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.31 482.38 504 379.78 504 256z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_twitter\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on twitter\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-twitter\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M459.37 151.716c.325 4.548.325 9.097.325 13.645 0 138.72-105.583 298.558-298.558 298.558-59.452 0-114.68-17.219-161.137-47.106 8.447.974 16.568 1.299 25.34 1.299 49.055 0 94.213-16.568 130.274-44.832-46.132-.975-84.792-31.188-98.112-72.772 6.498.974 12.995 1.624 19.818 1.624 9.421 0 18.843-1.3 27.614-3.573-48.081-9.747-84.143-51.98-84.143-102.985v-1.299c13.969 7.797 30.214 12.67 47.431 13.319-28.264-18.843-46.781-51.005-46.781-87.391 0-19.492 5.197-37.36 14.294-52.954 51.655 63.675 129.3 105.258 216.365 109.807-1.624-7.797-2.599-15.918-2.599-24.04 0-57.828 46.782-104.934 104.934-104.934 30.213 0 57.502 12.67 76.67 33.137 23.715-4.548 46.456-13.32 66.599-25.34-7.798 24.366-24.366 44.833-46.132 57.827 21.117-2.273 41.584-8.122 60.426-16.243-14.292 20.791-32.161 39.308-52.628 54.253z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_linkedin\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on linkedin\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-linkedin\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_reddit\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on reddit\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-reddit\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M201.5 305.5c-13.8 0-24.9-11.1-24.9-24.6 0-13.8 11.1-24.9 24.9-24.9 13.6 0 24.6 11.1 24.6 24.9 0 13.6-11.1 24.6-24.6 24.6zM504 256c0 137-111 248-248 248S8 393 8 256 119 8 256 8s248 111 248 248zm-132.3-41.2c-9.4 0-17.7 3.9-23.8 10-22.4-15.5-52.6-25.5-86.1-26.6l17.4-78.3 55.4 12.5c0 13.6 11.1 24.6 24.6 24.6 13.8 0 24.9-11.3 24.9-24.9s-11.1-24.9-24.9-24.9c-9.7 0-18 5.8-22.1 13.8l-61.2-13.6c-3-.8-6.1 1.4-6.9 4.4l-19.1 86.4c-33.2 1.4-63.1 11.3-85.5 26.8-6.1-6.4-14.7-10.2-24.1-10.2-34.9 0-46.3 46.9-14.4 62.8-1.1 5-1.7 10.2-1.7 15.5 0 52.6 59.2 95.2 132 95.2 73.1 0 132.3-42.6 132.3-95.2 0-5.3-.6-10.8-1.9-15.8 31.3-16 19.8-62.5-14.9-62.5zM302.8 331c-18.2 18.2-76.1 17.9-93.6 0-2.2-2.2-6.1-2.2-8.3 0-2.5 2.5-2.5 6.4 0 8.6 22.8 22.8 87.3 22.8 110.2 0 2.5-2.2 2.5-6.1 0-8.6-2.2-2.2-6.1-2.2-8.3 0zm7.7-75c-13.6 0-24.6 11.1-24.6 24.9 0 13.6 11.1 24.6 24.6 24.6 13.8 0 24.9-11.1 24.9-24.6 0-13.8-11-24.9-24.9-24.9z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_pinterest\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on pinterest\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-pinterest\" viewBox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M496 256c0 137-111 248-248 248-25.6 0-50.2-3.9-73.4-11.1 10.1-16.5 25.2-43.5 30.8-65 3-11.6 15.4-59 15.4-59 8.1 15.4 31.7 28.5 56.8 28.5 74.8 0 128.7-68.8 128.7-154.3 0-81.9-66.9-143.2-152.9-143.2-107 0-163.9 71.8-163.9 150.1 0 36.4 19.4 81.7 50.3 96.1 4.7 2.2 7.2 1.2 8.3-3.3.8-3.4 5-20.3 6.9-28.1.6-2.5.3-4.7-1.7-7.1-10.1-12.5-18.3-35.3-18.3-56.6 0-54.7 41.4-107.6 112-107.6 60.9 0 103.6 41.5 103.6 100.9 0 67.1-33.9 113.6-78 113.6-24.3 0-42.6-20.1-36.7-44.8 7-29.5 20.5-61.3 20.5-82.6 0-19-10.2-34.9-31.4-34.9-24.9 0-44.9 25.7-44.9 60.2 0 22 7.4 36.8 7.4 36.8s-24.5 103.8-29 123.2c-5 21.4-3 51.6-.9 71.2C65.4 450.9 0 361.1 0 256 0 119 111 8 248 8s248 111 248 248z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_whatsapp\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on whatsapp\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_email\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on email\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-fas-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 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data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a160ad elementor-widget elementor-widget-react-heading\" data-id=\"8a160ad\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"react-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"react-heading style2 \">\r\n        \t<div class=\"title-inner\">        \t\t      \t\t\r\n\t            <span class=\"sub-text \">News Feeds<\/span><h4 class=\"title\"><span class=\"watermark\"><\/span>Blogs &amp; Insights<\/h4>\t        <\/div>\r\n\t                <\/div>\r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ec02e8 elementor-widget elementor-widget-react-blog\" data-id=\"0ec02e8\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"react-blog.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t         \r\n\t\t<div class=\"reactheme-blog-grid reactheme-blog-grid2\">            \r\n\t\t\t\r\n            <div class=\"row blog-gird-item\">\r\n                \r\n\t\t\t \t\t\t\t\t\t\r\n\t\t\t\t\t<div class=\"grid-item col-lg-12  filter_business filter_finance \">\r\n\r\n                        <div class=\"align-items-center no-gutter blog-item reactheme-blog-grid1\">\r\n\r\n    <div class=\"col-md-12\">\r\n        <div class=\"image-part\">\r\n            <a href=\"https:\/\/accountingtoronto.ca\/staging\/unlocking-the-benefits-of-a-holdco\/\">\r\n                <img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"360\" src=\"https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/06\/Unlocking-the-Benefits-of-a-Holdco-1024x576.webp\" class=\"attachment-large size-large wp-post-image\" alt=\"Unlocking the Benefits of a Holdco\" srcset=\"https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/06\/Unlocking-the-Benefits-of-a-Holdco-1024x576.webp 1024w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/06\/Unlocking-the-Benefits-of-a-Holdco-300x169.webp 300w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/06\/Unlocking-the-Benefits-of-a-Holdco-768x432.webp 768w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/06\/Unlocking-the-Benefits-of-a-Holdco-800x450.webp 800w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/06\/Unlocking-the-Benefits-of-a-Holdco.webp 1440w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>            <\/a> \r\n        <\/div>\r\n             <\/div>\r\n    <div class=\"col-md-12\">\r\n        <div class=\"blog-content\">        \r\n                       <ul class=\"blog-meta\">\r\n                                                        <li> June 13, 2024<\/li>\r\n                                                                <\/ul>\r\n                       \r\n            <h3 class=\"title dd\"><a href=\"https:\/\/accountingtoronto.ca\/staging\/unlocking-the-benefits-of-a-holdco\/\">Unlocking the Benefits of a Holdco<\/a><\/h3>\r\n                                <\/div>\r\n    <\/div>\r\n<\/div>                            \r\n                    <\/div>\r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<div class=\"grid-item col-lg-12  filter_case-study filter_tax filter_u-s-taxes \">\r\n\r\n                        <div class=\"align-items-center no-gutter blog-item reactheme-blog-grid1\">\r\n\r\n    <div class=\"col-md-12\">\r\n        <div class=\"image-part\">\r\n            <a href=\"https:\/\/accountingtoronto.ca\/staging\/streamlining-itin-applications\/\">\r\n                <img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"360\" src=\"https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/05\/streamlining-itin-applications-by-sdg-1024x576.webp\" class=\"attachment-large size-large wp-post-image\" alt=\"Streamlining ITIN Applications\" srcset=\"https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/05\/streamlining-itin-applications-by-sdg-1024x576.webp 1024w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/05\/streamlining-itin-applications-by-sdg-300x169.webp 300w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/05\/streamlining-itin-applications-by-sdg-768x432.webp 768w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/05\/streamlining-itin-applications-by-sdg-1536x864.webp 1536w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/05\/streamlining-itin-applications-by-sdg-800x450.webp 800w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/05\/streamlining-itin-applications-by-sdg.webp 1920w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>            <\/a> \r\n        <\/div>\r\n             <\/div>\r\n    <div class=\"col-md-12\">\r\n        <div class=\"blog-content\">        \r\n                       <ul class=\"blog-meta\">\r\n                                                        <li> May 18, 2024<\/li>\r\n                                                                <\/ul>\r\n                       \r\n            <h3 class=\"title dd\"><a href=\"https:\/\/accountingtoronto.ca\/staging\/streamlining-itin-applications\/\">Streamlining ITIN Applications<\/a><\/h3>\r\n                                <\/div>\r\n    <\/div>\r\n<\/div>                            \r\n                    <\/div>\r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<div class=\"grid-item col-lg-12  filter_case-study filter_tax filter_u-s-taxes \">\r\n\r\n                        <div class=\"align-items-center no-gutter blog-item reactheme-blog-grid1\">\r\n\r\n    <div class=\"col-md-12\">\r\n        <div class=\"image-part\">\r\n            <a href=\"https:\/\/accountingtoronto.ca\/staging\/recover-firpta-tax-on-selling-florida-rental-property\/\">\r\n                <img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"360\" src=\"https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/02\/Recover-FIRPTA-Tax-on-Selling-Florida-Rental-Property-1024x576.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"Recover FIRPTA Tax on Selling Florida Rental Property\" srcset=\"https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/02\/Recover-FIRPTA-Tax-on-Selling-Florida-Rental-Property-1024x576.jpg 1024w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/02\/Recover-FIRPTA-Tax-on-Selling-Florida-Rental-Property-300x169.jpg 300w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/02\/Recover-FIRPTA-Tax-on-Selling-Florida-Rental-Property-768x432.jpg 768w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/02\/Recover-FIRPTA-Tax-on-Selling-Florida-Rental-Property-800x450.jpg 800w, https:\/\/accountingtoronto.ca\/staging\/wp-content\/uploads\/2024\/02\/Recover-FIRPTA-Tax-on-Selling-Florida-Rental-Property.jpg 1440w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>            <\/a> \r\n        <\/div>\r\n             <\/div>\r\n    <div class=\"col-md-12\">\r\n        <div class=\"blog-content\">        \r\n                       <ul class=\"blog-meta\">\r\n                                                        <li> February 23, 2024<\/li>\r\n                                                                <\/ul>\r\n                       \r\n            <h3 class=\"title dd\"><a href=\"https:\/\/accountingtoronto.ca\/staging\/recover-firpta-tax-on-selling-florida-rental-property\/\">Recover FIRPTA Tax on Selling Florida Rental Property: Case Study<\/a><\/h3>\r\n                                <\/div>\r\n    <\/div>\r\n<\/div>                            \r\n                    <\/div>\r\n\t\t\t\t\t                 \r\n                         \r\n                <\/div>   \r\n                               \r\n            \t    \r\n                              \r\n\t\t<\/div>\r\n\t   \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>LIEKLY APPLICABLE TO LARGE PUBLIC CORPORATIONS 2024! Canada is ushering in a new era of taxation with the introduction of the Canadian Digital Services Tax (DST), set to take effect from January 1, 2024, with retroactive implications to tax years commencing January 1, 2022. This groundbreaking tax legislation is poised to impact large Canadian and&#8230;<\/p>\n","protected":false},"author":2,"featured_media":14741,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[596,68],"tags":[689,684,690,686,180,691,687,685,688],"class_list":["post-14739","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consulting","category-tax","tag-canada-dst","tag-canadian-digital-services-tax","tag-canadian-digital-services-tax-2023","tag-canadian-digital-services-tax-act","tag-canadian-tax","tag-canadian-tax-update","tag-canadian-taxation","tag-digital-services-tax","tag-digital-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Canadian Digital Services Tax (DST) | SDG Accountant<\/title>\n<meta name=\"description\" content=\"SDG Accountant decided to summarize some key information regarding the Canadian Digital Services Tax. 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