Following Canada's Liberal Party win in elections held 21 on October 2019, it is expected that the party will be moving forward with the digital services tax (DST) proposal included as part of its campaign platform. As previously reported, the proposal includes a 3% DST similar to the DST introduced in France and is intended to be introduced from 1 April 2020 and apply for businesses with worldwide revenue exceeding CAD 1 billion and Canadian revenue exceeding CAD 40 million.