Canada Passes Bill Expanding Sales Tax to Digital Firms

Canada’s Parliament passed legislation Tuesday that would expand sales tax to digital giants like Amazon.com Inc. and Netflix Inc., limit tax benefits for executives, and boost tax incentives for media companies.

The Senate, Canada’s upper chamber of Parliament, passed Bill C-30 in a 63-19 vote, with one abstention, and without amendments. The House of Commons passed the measure June 23. It is shortly expected to receive Royal Assent, a formal procedure that will make it law.

C-30, which implements measures in the April 19 budget, contains dozens of tax measures, most notably an expansion of the Goods and ...