TaxNewsFlash-Americas — KPMG's reports of tax developments in the Western Hemisphere
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19 Jun - Canada: New Brunswick budget legislation enacted
19 Jun - Canada: No changes in reintroduced 2019 budget, Newfoundland and Labrador
14 Jun - Canada: Pension plans to file GST/HST returns, rebates by 30 June
13 Jun - Canada: Corporate “significant control” reporting requirements in British Columbia
12 Jun - Canada: Manitoba’s budget legislation enacted, tax measures included
12 Jun - Colombia: Information reporting requirements about transactions with third parties, clients
12 Jun - British Virgin Islands: Economic substance requirements, information reporting
11 Jun - Costa Rica: VAT regulations include measures concerning digital transactions
7 Jun - Canada: Transitional rules, rate reduction of Manitoba’s retail sales tax
6 Jun - Bermuda: Economic substance legislation; removal from EU “blacklist”
6 Jun - Canada: Employee stock options, tax opportunities with proper planning
6 Jun - Canada: GST/HST annual information returns due 30 June 2019
6 Jun - Canada: New Brunswick budget advances
6 Jun - Canada: Ontario budget legislation includes digital media tax credit changes
3 Jun - Argentina: Enhanced tax incentive regime for software, knowledge-based services, R&D
29 May - Aruba, Barbados, and Bermuda: Removal from EU “blacklist”
29 May - Canada: Changes to Saskatchewan’s potash production tax
29 May - Canada: Alberta’s corporate tax rate, phased-in reduction to 8%
29 May - Canada: Proposal to repeal portions of Alberta’s carbon tax
28 May - Bermuda: Economic substance requirements; actions due by July 2019 effective date
28 May - Chile: VAT and exported services
24 May - Canada: Proposed GST / HST rule changes for partnerships, trusts used as holding vehicles
16 May - Costa Rica: Update on effective date, tax treaty with Mexico
10 May - Argentina: VAT rate increase for certain imports; increased import fee
10 May - Canada: Customs audits, importers of all goods subject to surtax
10 May - Canada: Certain businesses outside Quebec must collect QST beginning 1 September 2019
10 May - Canada: Prescribed income tax interest rates unchanged (third quarter 2019)
10 May - Canada: Prescribed PLOI interest rate to increase (third quarter 2019)
8 May - Cayman Islands: Economic substance law addressing profit shifting
18 Apr - Mexico: Self disclosure of unresolved tax liabilities
16 Apr - Canada: Corporate tax credit measures in Nova Scotia’s 2019 budget enacted
16 Apr - Canada: Saskatchewan budget bill, first reading; three non-refundable tax credits introduced
16 Apr - Canada: Newfoundland and Labrador 2019 budget; no tax rate changes, film tax credit extended
16 Apr - Canada: Tax credit available for news organizations in 2019
16 Apr - Canada: Ontario announces childcare credit and estate tax changes
12 Apr - Canada: No tax rate changes in Ontario’s 2019 budget
11 Apr - Canada: GST risks of financial institutions
11 Apr - Canada: Status of 2019 federal budget bill #1 and fall economic update
11 Apr - Canada: Status of natural gas tax credit bill in British Columbia
11 Apr - Canada: Tax on cross-border insurance, 30 April deadline
9 Apr - Canada: Nova Scotia budget bills receive first reading
8 Apr - Mexico: VAT, tax incentives extended for “northern border region”
5 Apr - Costa Rica: Ultimate beneficial owner registry; monthly VAT returns
4 Apr - Canada: Finance comments on tracking arrangement rules, implications for investment industry
3 Apr - Canada: Saskatchewan's 2019 budget would repeal deductions relating to potash production tax
2 Apr - Barbados: Budget 2019 proposes thin cap, transfer pricing rules
29 Mar - Costa Rica: Interest rate for tax underpayments, overpayments
28 Mar - Canada: Venture capital tax credit in Nova Scotia 2019 budget; no changes to income tax rates
27 Mar - Costa Rica: New guidelines for electronic receipts
22 Mar - Costa Rica: Income tax treaty with Mexico
19 Mar - Canada: Tax provisions in 2019 federal budget
19 Mar - Canada: No changes to corporate, individual tax rates in New Brunswick 2019 budget
18 Mar - Costa Rica: VAT exemption for basic food products
14 Mar - Cayman Islands: Economic substance and collective investment funds
13 Mar - Canada: Federal budget scheduled for 19 March 2019
13 Mar - Canada: Update on legislative measures, previously announced in Quebec's 2017 and 2018 budgets
8 Mar - Canada: No changes to corporate, individual income tax rates in Manitoba’s 2019 budget
8 Mar - Colombia: Corporate compliance obligations for legal entities (2019)
5 Mar - Brazil: Updated guidance for determining country of origin
5 Mar - Brazil: Updated user guide, reporting transactions with foreign persons
1 Mar - Colombia: Tax calendar for 2019
25 Feb - Costa Rica: Ultimate beneficiary registry; extended effective date September 2019
22 Feb - Canada: Federal budget scheduled for 19 March 2019
20 Feb - Canada: No changes to corporate, individual tax rates in British Columbia’s 2019 budget
19 Feb - Canada: Lifetime capital gains exemption, sale of qualifying private company shares
19 Feb - Canada: Provincial sales tax (PST) requirements of businesses located outside Saskatchewan
19 Feb - Costa Rica: Electronic invoices
8 Feb - Costa Rica: Tax residence certificate
7 Feb - Cayman Islands: Economic substance requirements for Cayman-based entities
7 Feb - Colombia: Tax on acquiring virtual gift cards; other tax developments
7 Feb - Uruguay: Expanded scope, transactions of entities operating in "free zones"
1 Feb - Mexico: Resolution on offsetting balances, tax incentives in northern border region
31 Jan - Brazil: Adjustments to social security in 2019
29 Jan - Costa Rica: Updated base salary amount, penalty calculation purposes
24 Jan - Canada: New reporting requirements for private federal corporations, effective in June 2019
23 Jan - Canada: Employers to be reimbursed for taxes on erroneous salary overpayments, relief for employees
23 Jan - Mexico: Tax offset rules for 2019
21 Jan - Chile: Recent tax developments
16 Jan - Brazil: Common nomenclature updates 2019
16 Jan - Mexico: Income tax, VAT incentives to promote investment in northern border region
16 Jan - Panama: Tax incentive amendments for Panama-Pacific special economic zone
15 Jan - Costa Rica: Tax remittances by legal entities due 31 January
15 Jan - Canada: VAT challenges for the digital economy
9 Jan - Canada: Income tax rate, other changes to be reflected in year-end financial statements
8 Jan - Canada: Summary of GST, indirect tax and customs changes
2 Jan - Argentina: Guidance (decree) implementing tax reform measures for corporations
2 Jan - Costa Rica: Tax amnesty program
17 Dec - Costa Rica: Overview of tax reform law measures
17 Dec - Costa Rica: Income tax treaty with Mexico
14 Dec - Costa Rica: Taxpayer registration required, January 2019
12 Dec - Canada: Prince Edward Island, small business tax rate reduced to 3.5%
10 Dec - Costa Rica: Summary of tax reform changes, new VAT system
10 Dec - Canada: Certain businesses outside Quebec must collect QST beginning in 2019
7 Dec - Canada: Speculation and vacancy tax, residential property in British Columbia
5 Dec - Costa Rica: Income tax reform, VAT, capital profits tax legislation
5 Dec - Canada: Employer health tax legislation enacted in British Columbia
5 Dec - Canada: Proposed legislation to reduce small business tax rate, Prince Edward Island
4 Dec - Canada: Proposals to harmonize Quebec’s capital cost allowance with federal tax measures
30 Nov - Costa Rica: Free trade agreement with Panama
28 Nov - Canada: Tax credits for “qualifying” news organizations, digital news subscribers
27 Nov - Costa Rica: Tax reform, status update
15 Nov - Colombia: Legislation includes VAT measures, corporate rate reduction, investment incentives
15 Nov - Costa Rica: Registry of taxpayer legal representatives, other developments
15 Nov - Canada: Deadline for employers under GST/HST and QST pension plan rules
15 Nov - Canada: Employer refund claims for CPP and EI overpayments due 31 December
15 Nov - Canada: Manitoba budget bill; small business deduction limit to increase in 2019
15 Nov - Canada: Possible tax changes in response to U.S. tax reform
15 Nov - Canada: Quebec's phase-out of input tax refund restrictions in 2019
15 Nov - Canada: Year-end tax planning tips for owner-managers
12 Nov - Dominican Republic: Opportunities for tax credits to settle 2018 tax liability
8 Nov - Costa Rica: Tax residency based on 183 days; tax-exemption beneficiary audits
1 Nov - Canada: Negotiations to update income tax treaty with Brazil planned for November 2018
1 Nov - Canada: Update on federal budget bill; Form T1134 accelerated filing date; income tax changes
1 Nov - Canada: Contribution limits for Canada pension plan (CPP) increased for 2019
1 Nov - Canada: Pension contribution limits for 2019
1 Nov - Canada: Prescribed income tax interest rates unchanged (first quarter 2019)
1 Nov - Canada: Prescribed PLOI interest rate increase (first quarter 2019)
30 Oct - Brazil: Guide to oil and gas taxation (2018)
30 Oct - Canada: Charitable donations for tax credit on 2018 return
26 Oct - Canada: Deadline for companies with foreign affiliates filing T1134
26 Oct - Costa Rica: Free trade zone, changes to regulation
25 Oct - Brazil: Presidential run-off election and implications for tax
23 Oct - Canada: Proposed relief, “speculation tax” on residential property in British Columbia
16 Oct - Uruguay: New tax compliance guidance for digital economy
15 Oct - Canada: Investment limited partnerships to consider new GST/HST election for 2018 fiscal year
15 Oct - Costa Rica: Status of tax reform bill
15 Oct - Costa Rica: VAT and excise tax, exempt assets acquired domestically
11 Oct - Canada: Relief relating to U.S. tariffs on steel and aluminum imports
10 Oct - Costa Rica: Free trade zone companies not exempt from stamp tax
10 Oct - Mexico: Business transactions conducted by internet; physical presence not required
9 Oct - Brazil: São Paulo state’s taxpayer compliance program
9 Oct - Costa Rica: Updates to income tax brackets for 2019
2 Oct - Trinidad and Tobago: Tax proposals in budget 2018
1 Oct - Canada: Tentative trade deal with United States and Mexico
25 Sep - Panama: Customs transit, customs warehouse, temporary customs warehouse regimes
11 Sep - Brazil: Protocol updates income tax treaty with Argentina
6 Sep - Argentina: Temporary export tax, imposed at 12% rate
4 Sep - Canada: Relief for taxpayers affected by wildfires in British Columbia, Ontario
3 Sep - Mexico: Proposal to impose income tax on certain gifts, inheritances, legacies
30 Aug - Chile: Further details regarding forthcoming tax reform legislation
23 Aug - Chile: Tax reform is announced, bill expected to be introduced
21 Aug - Canada: Enhanced manufacturing and processing equipment tax credit in Quebec
21 Aug - Canada: Manitoba budget implementation bill released
21 Aug - Canada: Ontario HST recapture input tax credits reduced, large businesses
17 Aug - Chile: Liability for VAT, when seller not VAT-registered
17 Aug - Chile: Customs allows transfer pricing valuation, as established by APAs
15 Aug - Mexico: New authority for taxpayer on-site visits, presumptive determinations of income
15 Aug - Mexico: Tax incentives for holders of clean energy certificates
14 Aug - Canada: Carbon tax in Manitoba; reporting begins in 2019
10 Aug - Canada: Proposed GST/HST rules for holding companies
9 Aug - Brazil: Certain employee meal benefits subject to social security
9 Aug - Canada: Prescribed income tax interest rates unchanged (fourth quarter 2018)
9 Aug - Canada: Prescribed PLOI interest rate increase (fourth quarter 2018)
9 Aug - Dominican Republic: Reminder to acquire transferrable tax credits by 1 October 2018
1 Aug - Canada: Legislative proposal to repeal Ontario “cap and trade” carbon tax
23 Jul - Canada: Restrictive tax rules enacted, implications for private companies and their owners
23 Jul - Canada: GST/HST liabilities of general partners for past management services
18 Jul - Canada: Guidance on British Columbia’s employer health tax
18 Jul - Canada: Measures in Quebec, harmonize with 2018 federal tax legislation
18 Jul - Colombia: New business legal entity, “commercial benefit and interest society”
18 Jul - Mexico: Tax considerations for corporate management in second half 2018
17 Jul - Barbados: Changes to rules for licenses issued to international business
11 Jul - Canada: Proposed real estate ownership reporting regime in British Columbia
11 Jul - Canada: Tax information exchange agreement with Grenada, entry into force
9 Jul - Canada: Tax accounting changes, second quarter financial statements
9 Jul - Chile: VAT, confirming and real estate transactions
6 Jul - Brazil: Social security agreement with United States
2 Jul - Canada: Carbon emission allowances; purchasers now required to remit GST/HST
2 Jul - Mexico: Tax treatment of expenses during pre-operative period, hydrocarbon industry
27 Jun - Canada: New private company tax rules are enacted
27 Jun - Canada: New U.S. sales tax obligations for certain Canadian companies
27 Jun - Canada: Prince Edward Island tax bill enacted; small business tax rate reduced to 4%
26 Jun - Brazil: ICMS withholding guidance (São Paulo)
26 Jun - Brazil: Tax refunds and interaction with social security liabilities
20 Jun - Mexico: Burden of proof, economic substance of transactions
19 Jun - Eastern Caribbean: Economic and budget review 2018
15 Jun - Colombia: VAT registration proposed for non-resident service providers, digital services
14 Jun - Canada: Digital media tax credit bill in Alberta receives Royal Assent
14 Jun - Canada: GST/HST and QST returns of pension entities required by 30 June
11 Jun - Barbados: Commentary on mini-budget 2018
6 Jun - Mexico: Tariffs on U.S. goods, response to steel, aluminum tariffs
6 Jun - Canada: 2018 budgets tabled for Yukon, Northwest Territories, Nunavut
6 Jun - Canada: Saskatchewan budget bill receives Royal Assent; includes two tax credits
1 Jun - Canada: Surtaxes in response to U.S. tariffs on steel, aluminum
29 May - Uruguay: Taxation of the digital economy, implementing decree
22 May - Canada: British Columbia bill, corporation's specified partnership income
21 May - Chile: New guidelines concerning VAT reporting and withholding
18 May - Colombia: Changes to “free zone” regime rules
17 May - Barbados: Re-registration of taxpayers required in June 2018; reduced VAT rate for tourism sector
16 May - Canada: Ontario legislation conforms to federal corporate tax measures
14 May - Mexico: New tax obligations with respect to hydrocarbons
9 May - Canada: Reminder for businesses; GST/HST and QST annual information returns due 30 June 2018
9 May - Canada: Prince Edward Island budget bill receives first reading, tax measures included
7 May - Dominican Republic: Implications for airline ticket taxes
2 May - Dominican Republic: Reminder of requirement for annual shareholder meeting
1 May - Canada: Saskatchewan budget bill introduces two tax credits, receives first reading
1 May - Mexico: Proposals to revise hydrocarbons tax legislation
29 Apr - Argentina: Withholding tax, income of foreign beneficiaries from Argentine shares, debt instruments
27 Apr - Canada: Tax facts, taxation overview (updated 31 March 2018)
25 Apr - Canada: Digital tax credit in Alberta
25 Apr - Canada: Nova Scotia budget receives Royal Assent, includes all tax measures
25 Apr - Canada: Update on tax legislation in British Columbia
24 Apr - Barbados: Income tax treaty with Italy, effective 2018
24 Apr - Panama: Income tax treaty with Italy, effective 2018
23 Apr - Mexico: New trade agreement with EU
20 Apr - Chile: Effective date for VAT changes; other developments
18 Apr - Canada: Businesses in British Columbia required to impose PST on delivery charges
18 Apr - Canada: Real estate taxes; relief from speculation tax in British Columbia
17 Apr - Brazil: Tax compliance program (São Paulo)
12 Apr - Argentina: Guidance on tax treatment of financial income earned by foreign beneficiaries
10 Apr - Canada: Nova Scotia budget bill receives first reading
9 Apr - Canada: Prince Edward Island budget, reduced small business tax rate
4 Apr - Canada: Ontario tax bill receives first reading; corporate income tax measures
29 Mar - Canada: General partners of investment limited partnerships, remit GST/HST by 31 March 2018
29 Mar - Canada: Ontario’s 2018 budget; changes to individual income tax rates and corporate tax credits
29 Mar - Panama: Reminder of due dates for filing returns, paying taxes
28 Mar - Brazil: ICMS imposed on electronic commerce, digital goods (São Paulo)
27 Mar - Canada: Quebec budget includes small business tax relief, QST on e-commerce transactions
27 Mar - Canada: Newfoundland and Labrador budget, no tax rate changes
27 Mar - Dominican Republic: Tax returns modified, identifying ultimate “beneficial owner”
23 Mar - Canada: Alberta 2018 budget; no tax rate changes, extensions of tax credits
20 Mar - Canada: No changes to tax rates in Nova Scotia 2018 budget; tax credit changes proposed
20 Mar - Brazil: Guidelines for information relating to tax credits, benefits
20 Mar - Panama: Overview of Authorized Economic Operator (AEO) program
15 Mar - Jamaica: Tax return deadline extended to 24 March 2018
13 Mar - Bahamas, Saint Kitts and Nevis, U.S. Virgin Islands: Jurisdictions added to EU “blacklist”
13 Mar - Brazil: Due dates and schedules for large companies to report labor, employment actions
13 Mar - Brazil: Increased rate of tax, foreign exchange transfers
13 Mar - Canada: Tax measures in 2018 Manitoba budget; no changes to corporate or individual tax rates
12 Mar - Dominican Republic: New “tax receipt” rules effective May 2018
12 Mar - Mexico: Maquila or “sub-maquila”
8 Mar - Bermuda: Tax measures in budget 2018-2019
7 Mar - Panama: Relief from municipal taxes in Panama-Pacific special economic zone
2 Mar - Canada: New real estate tax measures in British Columbia; implications for real estate developers
1 Mar - Canada: 2018 federal budget measures affecting financial services sector
21 Feb - Canada: BEPS Multilateral Instrument (MLI) ratification process initiated
20 Feb - Chile: Legislation aims to promote productivity, investments
20 Feb - Uruguay: Tax treatment of investment project assets sold before end of useful life
19 Feb - Brazil: Guidance on web-based platform for tax and information returns
14 Feb - Canada: Federal budget to be tabled 27 February 2018
8 Feb - Canada: Not-for-profits in British Columbia; online filing system deadline of 28 November 2018
8 Feb - Canada: Prescribed interest rate, second quarter of 2018, pertinent loan or indebtedness (PLOI)
8 Feb - Canada: Regulatory framework for carbon tax legislation
31 Jan - Canada: No new tax changes in New Brunswick’s 2018 budget
31 Jan - Colombia: Tax calendar for 2018
24 Jan - Canada: Approaching deadline, interest on family income splitting loans
24 Jan - Canada: New “education” audits of charities by Canada Revenue Agency
24 Jan - Canada: New hotel taxes in Ontario
23 Jan - Brazil: Tax law changes, incentives for oil and gas industry
17 Jan - Brazil: Changes to “tax haven” and “privileged tax regimes” lists
17 Jan - Canada: Quebec harmonizes dividend gross-up rate factor
11 Jan - Jamaica: New tax return forms, filing due 15 March 2018
10 Jan - Canada: Tax information exchange agreement with Cook Islands
10 Jan - Colombia: Suggestions for tax reform 2018
9 Jan - Mexico: Guidance for electronic filing of tax returns, information
7 Jan - Chile: Tax and legal news, January 2018 (Spanish)
3 Jan - Canada: Voluntary disclosure deadline extended to March 2018
19 Dec - Canada: Federal budget bill #2 receives Royal Assent, includes business tax measures
19 Dec - Canada: Reminder for Quebec rental property owners to file RL-31 slip, approaching deadline
19 Dec - Canada: Quebec to phase out QST input tax refund restrictions beginning in 2018
19 Dec - Canada: Ontario legislation received Royal Assent; small business tax rate reduced to 3.5%
19 Dec - Canada: Newfoundland and Labrador to reinstate point-of-sale HST book rebate
13 Dec - Canada: Quebec 2017 budget bill receives Royal Assent
6 Dec - Canada: Quebec releases economic action plan
4 Dec - Brazil: New schedule for implementing eSocial reporting program
1 Dec - Brazil: Streaming, advertising services subject to São Paulo municipal tax
1 Dec - Mexico: New reporting required by taxpayers, permanent establishments
1 Dec - Panama: New property tax rules
29 Nov - Canada: Taxpayers have until 31 December 2017 to make “fairness” relief requests related to 2007
27 Nov - Canada: New Brunswick small business tax rate reduced in 2018
27 Nov - Canada: Tax proposals in Quebec legislation
21 Nov - Costa Rica: Corporate “flat tax” filing, temporarily suspended
15 Nov - Brazil: Changes to taxation of Brazilian investment funds
15 Nov - Brazil: Taxation of streaming, advertising, data processing services in Rio de Janeiro
15 Nov - Canada: British Columbia budget bill enacted; corporate income tax rate increase
15 Nov - Canada: Changes to principal residence exemption rules for trusts
15 Nov - Canada: First reading, Saskatchewan corporate tax bill
15 Nov - Canada: Increased penalties for “aggressive tax planning” in Quebec
15 Nov - Canada: No change to cash-purchase ticket system for grain deliveries
15 Nov - Canada: Reduced small business rate in Ontario for 2018
9 Nov - Canada: Interest rates, pension contribution limits for 2018
2 Nov - Argentina: Tax reform proposals include reduced corporate income tax rate
1 Nov - Canada: British Columbia budget update bill, third reading
1 Nov - Canada: Federal budget bill #2 for 2017, first reading
1 Nov - Canada: Nova Scotia 2017 budget bill enacted
1 Nov - Canada: Private company taxation, update
1 Nov - United States: Tax reform bill expected 2 November 2017 (Portuguese)
31 Oct - Canada: GST/HST bill would affect various business sectors
30 Oct - United States: Congress to release tax reform bills (Español)
25 Oct - Canada: Passive investment tax measures, “angel investor” incentives being considered
25 Oct - Canada: Proposal to reduce small business rate, other tax changes
24 Oct - Brazil: ICMS liability for download, streaming of software (São Paulo)
24 Oct - Canada: Proposed anti-surplus stripping rules dropped
24 Oct - Chile: New requirements for taxpayer declarations
24 Oct - Argentina: VAT recovery, other benefits available under simplified export system
18 Oct - Canada: British Columbia eliminates tax incentive for international business activities
18 Oct - Canada: No tax increase on passive investment income below threshold; private company tax proposals
18 Oct - Canada: Nova Scotia budget bill receives “first reading”
17 Oct - Canada: Proposal for 9% small business tax rate by 2019
17 Oct - Dominican Republic: No commitment yet for BEPS multilateral instrument
13 Oct - Panama: Anti-money laundering information reporting
11 Oct - Canada: Comments on tax planning using private company proposals received by Finance
11 Oct - Canada: CRA policy on employee discounts, fringe benefits
11 Oct - Canada: Tax on investment management fees, postponed to 2019
4 Oct - Canada: Taxation of private companies; consultation period has closed
27 Sep - Canada: Tax provisions in reintroduced 2017 Nova Scotia budget
27 Sep - Brazil: Tax incentives for oil and gas industry
26 Sep - Brazil: Program for reporting employee information electronically
22 Sep - Brazil: Withholding tax on capital gains of non-resident investors
21 Sep - Costa Rica: Requirements for mandatory electronic invoices for professional services
20 Sep - Canada: Increased employment insurance (EI) premium rates in 2018
19 Sep - Canada: Tax proposals affecting financial institutions; draft legislation contains “tax surprises”
13 Sep - Canada: Applications being accepted under “patent box” regime in Saskatchewan
11 Sep - Mexico: Tax implications of “nonexistent transactions”
8 Sep - Bahamas: VAT implications on drafting contracts
7 Sep - Brazil: Drive to privatize state-owned assets includes the largest power generation utility
1 Sep - Costa Rica: Corporate flat tax, effective 1 September 2017
29 Aug - Brazil: Ratification update; income tax treaty with Russia
25 Aug - Brazil: Identifying codes of accounts, cost centers in registry
22 Aug - Brazil: Tax incentives for research and development in information technology
22 Aug - Mexico: Results of second round of bidding under energy reform
16 Aug - Mexico: Taxation in energy sector; hydrocarbons and natural resources
15 Aug - Brazil: Changes affecting the mining sector
14 Aug - Brazil: Tax amnesty would allow settlement using tax losses
14 Aug - Chile: Electronic registry system for VAT
9 Aug - Canada: Relief for taxpayers affected by wildfires in British Columbia
7 Aug - Mexico: Update of tax provisions
1 Aug - Canada: Proposals to modify Ontario land transfer tax
31 Jul - Canada: Challenges for retailers in meeting indirect tax obligations
27 Jul - Argentina: Rules for taxation of capital gains of non-residents, suspended
27 Jul - Brazil: Installment program for resolving ICMS liability (São Paulo)
26 Jul - Brazil: Determining where services are performed, for service tax purposes
26 Jul - Brazil: New labor law measures
25 Jul - Canada: Changes to Saskatchewan venture capital tax credit
19 Jul - Canada: Finance targets private company tax planning
18 Jul - Canada: Companies involved in R&D can now apply for new innovation funding
18 Jul - Canada: New tax credit for Alberta companies investing in capital assets
18 Jul - Mexico: Registry of construction projects
18 Jul - Chile: Technology systems; MLI implications; VAT credits
18 Jul - Panama: Withholding tax, goods and services purchases satisfying annual threshold
17 Jul - Panama: Tax benefits included for investments under “legal stability” regime
13 Jul - Brazil: Ruling on tax rates applicable to reinsurers
13 Jul - Brazil: Testing environment for electronic tax, labor, social security obligations
12 Jul - Canada: Tariff relief under trade agreement with EU; generally effective 21 September 2017
11 Jul - Canada: Tax accounting update, second quarter 2017
11 Jul - Canada: Proposals to restrict GST/HST relief, draft voluntary disclosures program guidelines
29 Jun - Brazil: Tax relief, amnesty applications due 31 August 2017
28 Jun - Bahamas: Tax proposals in 2017/2018 budget
27 Jun - Canada: Federal budget's individual (personal) tax, GST/HST measures receive Royal Assent
27 Jun - Canada: Rules requiring labour unions to file annual reports with CRA are repealed
23 Jun - Brazil: Tax treaties with Russia, India, Spain
23 Jun - Costa Rica: Presumptive income, non-domiciled transportation and communication companies
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