Canadian global minimum tax, digital services tax and other international tax reforms

Osler Legal Outlook

In this article — “Canadian global minimum tax, digital services tax and other international tax reforms” — we consider how Canadian businesses can best navigate this new landscape and what to watch for in 2025. Key topics include global minimum tax, digital services tax, online marketplace services revenue, tariffs, and reporting obligations.

This article is authored by members of Osler’s Tax Group Patrick Marley, partner, Kaitlin Gray, associate, and Ilana Ludwin, tax lawyer, Osler Works – Transactional.

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Osler Legal Outlook provides general information only and does not constitute legal or other professional advice. Specific advice should be sought in connection with your circumstances.

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