The federal government tabled its first budget document in two years on Monday, a 739-page behemoth that outlines Ottawa’s plan to spend $354 billion beyond its means while Canada’s economy struggles to recover from COVID-19. With its vows to spend $30 billion on a subsidized national child care program and $18 billion on a “green recovery” to help create 1 million new jobs, and to set the federal minimum wage at $15, this budget is an ambitious plan that signals the government’s willingness to spend what it thinks it will take to reshape Canada’s post-pandemic economy. But while much of the budget’s focus is on the spending side of the ledger, the government did announce a host of new boutique taxes meant to raise a few billion dollars along the way. The government says it’s moving ahead with a long-discussed digital services tax. Under the current rules, foreign digital services such as Netflix, Amazon and Spotify don’t have to pay the same level of taxes as Canadian companies do on revenue earned in Canada. Governments on both sides of the aisle have been trying to impose a so-called “Netflix tax” since at least 2013.