“ACT | The App Association strongly opposes Bill C-59’s proposal to impose a digital services tax (DST) for Canada. The changes to Canadian law that C-59 will upend business planning and research and development cycles for small business innovators and are inconsistent with international tax standards, chilling the investment and innovation climate in Canada. In addition, C-59 undermines the ongoing OECD/G20 Inclusive Framework on base erosion and profit shifting. The App Association encourages the United States Trade Representative (USTR) to initiate a formal dispute investigation, beginning with consultations under the U.S.-Mexico-Canada Agreement’s framework, to continue defending small business innovators.”