The Globe and Mail reports in its Monday edition that Canada's bankruptcy superintendent has found that business insolvencies in Canada are hitting their highest point since the Great Recession. Guest columnist Alison Simpson writes that a Shopify study revealed that the average business spends about $40,000 in its first year, with 10.3 per cent of its budget dedicated to marketing. Much of that is spent on on-line advertising. Ms. Simpson wonders why the federal government is doubling down on its decision to implement the controversial Digital Services Tax (DST). Why would Canada do this when most other countries are delaying the implementation of similar levies on tech giants? The new 3-per-cent DST is levied mainly on large tech companies providing digital services to Canadians. It applies retroactively to revenue earned since Jan. 1, 2022. Google announced in August that it is passing on the cost of the DST to advertisers, and the tech giant began implementing a 2.5-per-cent surcharge for ads in Canada. Amazon immediately followed suit with a fee of its own. Ms. Simpson says the Canadian government should revoke the DST now and wait for a multilateral agreement to be reached with the United States and others.