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Recent Articles
June 2022
30 Jun - Canada: 2022 federal budget bill enacted
30 Jun - Canada: New measures to harmonize with federal budget, other business income tax changes (Quebec)
30 Jun - Canada: Temporary customs relief available for goods imported from Ukraine
23 Jun - Canada: Reminder of provincial sales tax obligations of marketplace facilitators (British Columbia)
22 Jun - Mexico: New obligations for information about “controlling beneficiaries,” part of 2022 tax reforms
16 Jun - Canada: 2021 fall economic update bill now law
16 Jun - Canada: 2022 federal budget passes third reading
16 Jun - Canada: Increased action on imports produced by forced labor
16 Jun - Canada: Tax measures in 2022 budget enacted (Quebec)
15 Jun - Argentina: Procedures for requesting accreditation or refunds under mining investment law
15 Jun - Bolivia: Increased penalties regarding noncompliant invoices
13 Jun - Mexico: Electronic invoice 4.0 (CFDI 4.0) mandatory beginning 1 January 2023 (six-month extension)
10 Jun - Mexico: Extended deadline regarding rules for cancelling electronic invoices
9 Jun - Brazil: Tax updates concerning financial, insurance, and real estate industries
9 Jun - Canada: Corporate tax credit measures enacted (Newfoundland and Labrador)
9 Jun - Canada: No income tax changes in 2022 provincial budgets (Northwest Territories, Nunavut, Yukon)
9 Jun - Canada: Tax measures in 2022 budget enacted (British Columbia)
9 Jun - Mexico: Automation of tax compliance
9 Jun - Panama: Exemption from selective consumption tax for electric vehicles
6 Jun - Bolivia: Proposals to modify procedural rules regarding tax remittances, related penalties
3 Jun - Argentina: New exchange rate regime for oil and natural gas companies
2 Jun - Canada: Measure to enhance value-added agriculture incentive receives Royal Assent (Saskatchewan)
May 2022
26 May - Bolivia: Revisions to national taxpayer registry provisions
23 May - Costa Rica: Guidance regarding suspended deadlines for procedures before tax administration
20 May - Bolivia: Taxpayer billing information systems, registration rules
20 May - Trinidad and Tobago: Property tax implementation expected in 2022
19 May - Canada: Corporate tax credits (Newfoundland and Labrador)
19 May - Canada: Measures to harmonize with federal rules (Quebec)
19 May - Costa Rica: Electronic filing of import returns
16 May - Mexico: Subcontracting information system reporting
12 May - Mexico: Requirement to include consignment note complement with electronic invoices
12 May - Canada: Corporate tax measures in fall economic update
12 May - Canada: Repeal of proposed non-resident property tax (Nova Scotia)
10 May - Canada: Family income-splitting loans, increased interest rate beginning 1 July 2022
10 May - Bolivia: Extension of VAT deadlines for April 2022
10 May - Costa Rica: Update on tax incentives for investment outside greater metropolitan area
6 May - Mexico: Validation of data in electronic invoices
5 May - KPMG report: BEPS 2.0 implementation considerations for Mexico
5 May - Canada: Budget bill receives first reading; tax measures from 2022 budget
5 May - Canada: Draft hybrid mismatch legislation
5 May - Canada: Prescribed rates of interest for income tax, PLOI purposes (third quarter 2022)
3 May - Canada: Tax measures in 2022 budget (Ontario)
3 May - Costa Rica: Tax-related incentives for investment outside greater metropolitan area
April 2022
28 Apr - Canada: Changes to corporate incentives (Saskatchewan)
26 Apr - Costa Rica: Payment of tax obligations
25 Apr - Bolivia: Extend deadline for filing corporate income tax forms, statements
20 Apr - Brazil: Monitoring and reviewing certifications to the Authorized Economic Operators program
20 Apr - Mexico: Social security (IMSS) agreement regarding reporting by subcontractors
19 Apr - Canada: Funding and incentives for businesses included in federal budget
14 Apr - Bolivia: Further extension of VAT deadlines
14 Apr - Canada: Investment limited partnerships’ annual GST/HST and QST returns due 30 June 2022
13 Apr - Canada: Tax measures in 2022 budget (Manitoba)
12 Apr - Bolivia: Extension of certain VAT and tax deadlines
12 Apr - Canada: Provisions in 2022 federal budget concerning financial services sector
11 Apr - Costa Rica: Reminder of requirement to report ultimate beneficial owners
8 Apr - Canada: Tax proposals in 2022 budget (Newfoundland and Labrador)
8 Apr - Canada: Tax provisions in federal budget for 2022
7 Apr - Canada: Expansion of, increase in non-resident home buyers tax (Ontario)
7 Apr - Brazil: Extension of excise tax (IPI), products imported under new Mercosur common nomenclature
7 Apr - Brazil: State-level sales tax (ICMS) reporting by banks and financial institutions
4 Apr - Mexico: Extension of time for start-of-work notices (Yucatán)
1 Apr - Canada: Provincial sales tax changes, effective 1 April 2022 (Saskatchewan)
March 2022
31 Mar - Canada: Tax measures in 2022 budget (Nova Scotia)
30 Mar - Bolivia: Taxpayers required to issue digital tax documents
30 Mar - Canada: Federal budget expected 7 April 2022
29 Mar - Canada: Proposed luxury tax on vehicles, boats, and aircraft
29 Mar - Chile: Update on status of income tax treaty with United States
29 Mar - Dominican Republic: Proposal to revise tax procedural and administrative rules
25 Mar - Mexico: Tax relief regarding subcontracting (Yucatán)
25 Mar - Canada: Reminder of 30 April 2022 deadline, tax on cross-border insurance
25 Mar - Canada: Tax measures in 2022 budget (Quebec)
24 Mar - Canada: Tax measures in 2022 budget (Saskatchewan)
23 Mar - Brazil: Rate changes regarding tax on financial transactions (IOF)
23 Mar - Canada: Tax measures in 2022 budget (New Brunswick)
22 Mar - Costa Rica: Customs inspection procedures
22 Mar - Costa Rica: Guidance regarding offsetting one type of tax with amounts of another type of tax
18 Mar - Bolivia: Extension of tax deadline for public companies
17 Mar - Canada: Reminder, financial institutions’ annual GST/HST and QST returns due 30 June 2022
17 Mar - Chile: New procedures for simplified VAT regime for digital services
16 Mar - Barbados: Tax measures in 2022 budget
8 Mar - Bermuda: Tax measures in 2022-2023 budget
4 Mar - Dominican Republic: Proposal to impose VAT on digital services provided from abroad
2 Mar - KPMG report: BEPS 2.0 issues and implications for Latin America
2 Mar - Colombia: 2022 report on corporate compliance for legal entities with presence in Colombia
February 2022
28 Feb - Colombia: Minimum standards for protection of personal data
28 Feb - Bahamas: Updated EU “grey list” includes Bahamas and other Caribbean countries
25 Feb - Canada: Tax measures in 2022 budget (Prince Edward Island)
25 Feb - Canada: Tax provisions in 2022 budget (Alberta)
24 Feb - Mexico: Modifications to miscellaneous tax resolution for 2022
23 Feb - Canada: Tax measures in 2022 budget (British Columbia)
23 Feb - Panama: Updated guidelines on electronic invoicing
22 Feb - Mexico: New guidelines for issuing electronic invoices
18 Feb - Chile: Legislative changes include tax measures
17 Feb - Canada: Prescribed rates of interest for income tax, PLOI purposes (second quarter 2022)
11 Feb - Mexico: Agreement on labor costs and factors for 2022
11 Feb - Mexico: Identification of ultimate beneficial owners
10 Feb - Canada: Extended “capacity limit support” (COVID-19)
10 Feb - Guyana: Tax measures proposed in 2022 budget
9 Feb - Bolivia: VAT deadline extensions
9 Feb - Mexico: State of Mexico 2022 tax legislation
8 Feb - Canada: Proposals to limit interest deductions, require more disclosure and reporting
8 Feb - Brazil: Potential new increase in user fee for integrated foreign trade system
3 Feb - Brazil: Pending tax measures include possible income tax, indirect tax changes
3 Feb - Canada: Beneficial ownership reporting rules for trusts delayed (Quebec)
January 2022
25 Jan - Colombia: Changes to foreign exchange and debt reporting
25 Jan - Costa Rica: Criteria used in selecting taxpayers for audit
25 Jan - Mexico: Updated value of UMI for 2022
21 Jan - Brazil: Constitutionality of ICMS rate differential in 2022
20 Jan - Canada: Additional details on 1% federal tax on “underused” or vacant homes owned by non-residents
20 Jan - Canada: Deadline to qualify for partial loan forgiveness extended to end of 2023
19 Jan - Costa Rica: Updated income tax brackets; other developments
19 Jan - Mexico: List of 129 registered foreign providers of digital services (as of 31 December 2021)
18 Jan - Canada: Delay for beneficial ownership reporting requirements for trusts
13 Jan - Canada: Cross-border employee relief extended for 2021 (COVID-19)
13 Jan - Canada: Further changes to “patent box” tax regime expected (Quebec)
13 Jan - Canada: GST/HST and QST obligations for pension plans due 31 January 2022
13 Jan - Canada: Increased automobile allowance limits, personal use in 2022
13 Jan - Canada: Tax relief from interest, penalties in Ontario (COVID-19)
13 Jan - Chile: Proposed changes to VAT law, other VAT developments
13 Jan - Mexico: Payroll tax rates (various municipalities and states)
12 Jan - Mexico: UMA amounts effective 1 February 2022
11 Jan - Bolivia: Extension of deadlines regarding VAT documentation
10 Jan - Argentina: Foreign exchange rules, guidance
10 Jan - Argentina: Measures on customs duty for export of services and goods, among other items
10 Jan - Brazil: New legislative measures regarding foreign exchange transactions
10 Jan - Brazil: Overview of indirect tax changes effective in 2022
10 Jan - Canada: Tax rates and other changes to consider for tax accounting purposes
10 Jan - Mexico: Increased payroll tax rate (Querétaro state)
10 Jan - Mexico: New version of payroll supplement (CFDI)
7 Jan - Mexico: Miscellaneous tax resolution for 2022
6 Jan - Mexico: Online digital tax receipt (CFDI), payroll tax
5 Jan - Mexico: Payroll tax rates (Chihuahua state)
4 Jan - Mexico: Payroll and indirect tax measures (Nayarit state)
2021 Articles
December 2021
29 Dec - Mexico: General rules for foreign trade for 2022
29 Dec - Mexico: Transition period for e-invoices with bill of lading component
29 Dec - Brazil: Guidance concerning R&D projects in Amazon region
27 Dec - Panama: Registration requirements for companies in Panama Pacific Area economic zone
23 Dec - Argentina: Inflation adjustment for income tax calculation purposes
23 Dec - Canada: Expanded support for businesses subject to lockdown orders (COVID-19)
22 Dec - Canada: Details of proposed digital services tax (3%)
22 Dec - Canada: CRA revised policy on GST-exemption of insurance intermediation by “incidental sellers”
22 Dec - Canada: Payments of interest on family income-splitting loans, reminder
22 Dec - Canada: Tax measures in 2021 budget enacted (Quebec)
16 Dec - Canada: New “sweetened beverage tax” enacted (Newfoundland and Labrador)
16 Dec - Costa Rica: Tax incentives for film industry; tax audit plan for 2022
16 Dec - Uruguay: Tax incentives for real estate related to tourism
15 Dec - Mexico: Tax on digital platforms for distribution and delivery of goods and food (Mexico City)
15 Dec - Canada: Digital services tax legislative proposal; other tax measures in 2021 fall economic update
14 Dec - Mexico: Updated version for online digital tax receipts
10 Dec - Canada: Review of GST/HST and other indirect tax changes for 2021
9 Dec - Canada: Deferral of filing by platform operators of GST/HST information returns for 2021
9 Dec - Canada: Retail sales tax measures clarified for online platform operators (Manitoba)
9 Dec - Canada: Tax measures in 2021 budget enacted (Prince Edward Island)
9 Dec - Mexico: Minimum wage established for 2022
9 Dec - Mexico: Withholding tax measures when subcontracting is involved (Yucatán)
7 Dec - Canada: GST/HST obligations of employer-sponsored pension plans, 31 December deadline
2 Dec - Mexico: Payment deadlines for shared utility rights, extraction of hydrocarbons
November 2021
29 Nov - Costa Rica: Tax incentives for film production activities, for hiring older workers
26 Nov - Canada: 2021-2022 fall economic update (Quebec)
26 Nov - Canada: New support programs for tourism sector and hardest-hit businesses (COVID-19)
24 Nov - Canada: Year-end tax considerations for business owners, managers
18 Nov - Canada: Status of tax measures in 2021 budget (Quebec)
17 Nov - Chile: “Most favored nation” clause triggered under treaties with Canada and Mexico
17 Nov - Chile: VAT treatment of audiovisual services, newspaper subscriptions, financing operations
15 Nov - Colombia: Relief from interest and penalties for late payments of tax (COVID-19)
15 Nov - Mexico: List of 122 registered foreign providers of digital services (as of 31 October 2021)
12 Nov - Canada: Charitable planning tax opportunities for 2021
11 Nov - Brazil: Payroll tax relief election
11 Nov - Canada: Land-owner transparency filing deadline extended to 30 November 2022 (British Columbia)
11 Nov - Canada: Status of 2021 budget bill and tax measures (Prince Edward Island)
11 Nov - Canada: Pension plan contribution limits for 2022
11 Nov - Canada: Prescribed rates of interest for income tax, PLOI purposes (first quarter 2022)
10 Nov - Panama: Required filing of monthly sales and services report
5 Nov - Canada: Tax provisions in economic update (Ontario)
5 Nov - Costa Rica: Local tax authorities to allow interest and penalty relief
October 2021
29 Oct - Costa Rica: Extension of time for trusts to report ultimate beneficial owners for 2021
28 Oct - Canada: Extension of sales tax rebate for certain machinery and equipment (British Columbia)
28 Oct - Canada: Land-owner transparency requirements (British Columbia)
28 Oct - Canada: Filing changes for corporate annual information returns (Ontario)
28 Oct - Canada: Tax measures enacted by 2021 budget bill (Manitoba)
22 Oct - Canada: Online platforms, providers of streaming services must collect retail sales tax (Manitoba)
22 Oct - Canada: Changes to business support programs (COVID-19)
14 Oct - Trinidad and Tobago: Tax measures proposed in 2022 budget
13 Oct - Argentina: Non-taxable income of employees; implications for payroll systems
12 Oct - Chile: Credit for taxes paid abroad by companies domiciled in foreign jurisdictions
12 Oct - Chile: VAT treatment of digital services from abroad
September 2021
30 Sep - Canada: Reminder, investment plans must request details from investors for GST/HST compliance
28 Sep - Mexico: Employer compliance with quarterly reporting, outsourcing personnel
27 Sep - Costa Rica: Ultimate beneficial ownership rules and other developments
22 Sep - Canada: Employment insurance premium rates, no change for 2022
21 Sep - Brazil: Tax on financial transactions (IOF), increased rates
21 Sep - Canada: Possible tax changes after the federal election
17 Sep - Mexico: Temporary disability of workers under subcontracting regime
17 Sep - Mexico: IMSS guidance relating to certain construction activities
15 Sep - Chile: Recent VAT developments
14 Sep - Costa Rica: Tax incentives to attract “digital nomad” workers
14 Sep - Mexico: Tax reform proposals in economic package for 2022
14 Sep - Mexico: Indirect tax reform proposals in economic package for 2022
9 Sep - Canada: Enacted legislation extends relief programs through 23 October 2021 (COVID-19)
2 Sep - Canada: Investors to share data with investment plans for GST/HST compliance
August 2021
26 Aug - Canada: Amendments to intergenerational transfer rules (Quebec)
23 Aug - Canada: Federal luxury tax proposals for vehicles, aircraft, and boats
19 Aug - Canada: Proposal for border carbon adjustments, consultation phase
19 Aug - Canada: Proposal for federal 1% tax on “underused” or vacant homes owned by non-residents
19 Aug - Chile: Guidance regarding tax examinations
19 Aug - Dominican Republic: Tax credit opportunities for taxpayers with 30 September year-end
16 Aug - Mexico: Trade-related compliance activities suspended (COVID-19)
12 Aug - Canada: Comments requested on proposed change to disbursement quota for charities
12 Aug - Canada: Comments requested on proposed changes to trade remedy system
12 Aug - Canada: Prescribed rates of interest for income tax, PLOI purposes (fourth quarter 2021)
11 Aug - Argentina: VAT billing systems requirements under simplified regime
6 Aug - Brazil: Corporate tax measures in pending tax reform
5 Aug - Canada: Wage and rent subsidy relief programs, extended through 23 October 2021 (COVID-19)
3 Aug - Mexico: Extension of time, outsourcing personnel rules
July 2021
29 Jul - Canada: Tax planning for immediate expensing of capital property
28 Jul - Canada: Temporarily suspended limitation periods to resume 1 September 2021 (Quebec) (COVID-19)
28 Jul - Mexico: List of 110 registered foreign providers of digital services (as of 30 June 2021)
27 Jul - Mexico: Social security (IMSS) deadline extensions regarding subcontracting
26 Jul - Canada: Tax relief for intergenerational transfers of small businesses, family farms
23 Jul - Costa Rica: VAT and cross-border digital services
21 Jul - Costa Rica: Change to taxpayer status for failures to file returns
15 Jul - Chile: Changes to income tax law concerning permanent establishment, other rules
15 Jul - Canada: Temporary deferred salary leave plan, pension plan relief (COVID-19)
12 Jul - Canada: Certain 2021 tax changes may need to be reflected in interim financial statements
6 Jul - Canada: Finance to propose delayed effective date for intergenerational transfer rules
2 Jul - Brazil: Tax reform proposals
2 Jul - Costa Rica: Tax incentives for foreign investors, tax administrative measures
1 Jul - Canada: Tax measures in 2021 federal budget (Bill C-30) enacted
1 Jul - Canada: Tax measures reduce individual income tax rate (New Brunswick)
June 2021
28 Jun - Canada: Income tax relief for intergenerational transfers of small businesses, family farms
28 Jun - Brazil: Second phase of tax reform proposals are outlined
25 Jun - Mexico: Payroll tax returns (Sinaloa)
24 Jun - Canada: Changes to tax rates on dividends, high-income individuals (Newfoundland and Labrador)
24 Jun - Canada: New stock option regime, to be effective 1 July 2021
24 Jun - Canada: Repeal of director residency requirements, relief for shareholders resolutions (Ontario)
24 Jun - Canada: Tax measures in 2020 budget are enacted (Quebec)
24 Jun - Canada: Tax measures in 2021 budget are enacted (British Columbia)
21 Jun - Chile: VAT and real estate leases
21 Jun - Costa Rica: Measures requiring all trusts to file returns
18 Jun - Canada: Innovation employment grants (Alberta)
16 Jun - Costa Rica: Incentives for investors, retirees include tax relief measures
16 Jun - Argentina: New corporate income tax rates
16 Jun - Canada: Proposed investment tax credit for carbon capture, use, storage
10 Jun - Canada: New GST/HST rules for non-resident businesses, effective 1 July 2021
3 Jun - Canada: Employer contribution credits for health services fund; extended again (Quebec) (COVID-19)
3 Jun - Canada: Tax credit carryforward period extended to seven years (Saskatchewan)
3 Jun - Canada: Temporary exemption, corporations filing annual information returns (Ontario)
3 Jun - Mexico: Changes to taxation of sales of goods made abroad
3 Jun - Mexico: Information to be provided by professional services organizations
1 Jun - Argentina: Proposal to revise corporate income tax rates, pending in Congress
1 Jun - Canada: Tax proposals in 2021 budget (Newfoundland and Labrador)
May 2021
24 May - Costa Rica: Tax treatment of exchange rate differential
20 May - Canada: Reminder, financial institutions’ annual GST/HST and QST returns due 30 June 2021
17 May - Mexico: List of registered foreign providers of digital services
13 May - Canada: Changes to filing procedure for corporate information returns (Ontario)
13 May - Canada: Emergency rent subsidy, family support measures enacted (COVID-19)
6 May - Brazil: Program for maintaining employment and income (COVID-19)
6 May - Canada: 2021 budget bill receives first reading; tax measures from 2021 budget
6 May - Canada: Ontario’s 2021 budget bill receives Royal Assent
6 May - Canada: Prescribed rates of interest for income tax, PLOI purposes (third quarter 2021)
April 2021
30 Apr - Canada: CRA clarifies travel restriction-related relief (COVID-19)
29 Apr - Canada: Accelerated capital cost allowance (Quebec)
29 Apr - Canada: Clarity for Canada emergency rent subsidy claims (COVID-19)
29 Apr - Canada: Tax credit extensions (British Columbia)
29 Apr - Canada: Technology start-up incentive credit, expanded carryforward period (Saskatchewan)
29 Apr - Costa Rica: Extension of time for ultimate beneficiary owner return
28 Apr - Mexico: Support for employers that rehire workers (COVID-19)
28 Apr - Mexico: Tax and labor reform; outsourcing personnel rules (changes made during legislative process)
27 Apr - Brazil: New income tax treaty with Switzerland
27 Apr - Costa Rica: Income tax treaty with UAE
27 Apr - Canada: Relief for late-filed wage, rent subsidy applications (COVID-19)
23 Apr - Canada: 2021 federal budget includes tax measures that could affect asset management industry
22 Apr - Canada: Proposed hiring subsidy, extension of wage and rent subsidy programs (COVID-19)
21 Apr - Canada: Tax measures in 2021 budget (British Columbia)
20 Apr - Canada: Tax measures in 2021 federal budget
16 Apr - Canada: Individual income taxes, deadline delayed to 31 May 2021 (Quebec)
16 Apr - Argentina: List of entities for digital services tax purposes, Buenos Aires
16 Apr - Mexico: Update on legislative process, measures revising the rules for outsourcing personnel
15 Apr - Mexico: Details on agreement under outsourcing initiative
15 Apr - Canada: Reduced “small business” income tax rate (Northwest Territories)
14 Apr - Argentina: New digital services tax procedures for Buenos Aires
14 Apr - Brazil: Review of digital services tax proposals
12 Apr - Canada: Updated guidance for individuals affected by travel restrictions (COVID-19)
12 Apr - Chile: Tax implications of asset transfers in corporate dissolutions
12 Apr - Panama: Extended deadline for tax returns, payments for 2020 (COVID-19)
8 Apr - Mexico: Subcontracting and profit sharing by workers (PTU)
8 Apr - Canada: Health services fund credit, extended (Quebec) (COVID-19)
8 Apr - Canada: Reminder of application deadlines for wage, rent-subsidy programs (COVID-19)
8 Apr - Canada: Reminder of 30 April 2021 deadline, tax on cross-border insurance
8 Apr - Canada: Tax measures in 2021-2022 budget (Manitoba)
8 Apr - Canada: Tax measures in 2021-2022 budget (Saskatchewan)
March 2021
31 Mar - Canada: Innovation tax credit (Quebec)
31 Mar - Canada: Tax measures in 2021-2022 budget (Quebec)
31 Mar - Mexico: Withholding tax rates, for temporary workers and motor transport sector
30 Mar - Uruguay: Tax relief measures, extended tax benefits for investment projects (COVID-19)
26 Mar - Canada: Tax measures in 2021 budget (Nova Scotia)
25 Mar - Canada: Changes to “patent box” tax regime expected (Quebec)
25 Mar - Canada: Tax measures in 2021 budget (Ontario)
24 Mar - Canada: Federal budget expected 19 April 2021
24 Mar - Canada: Extensions of recovery benefits for individuals (COVID-19)
22 Mar - Canada: Mandatory disclosure of information about certain transactions (Quebec)
19 Mar - Bermuda: Tax proposals in 2021-2022 budget
19 Mar - Chile: Tax relief measures under emergency plan (COVID-19)
18 Mar - Colombia: Tax relief provisions (Bogotá)
18 Mar - Costa Rica: VAT relief for construction-related services
17 Mar - Canada: No income tax changes in 2021 provincial budgets (Northwest Territories, Nunavut, Yukon)
17 Mar - Canada: “Small business” income tax rate decrease (Northwest Territories)
17 Mar - Canada: Tax credit for book publishers, extended through March 2026 (British Columbia)
17 Mar - Canada: Tax measures in 2021 budget (New Brunswick)
15 Mar - Canada: Tax measures in 2021 budget (Prince Edward Island)
15 Mar - Canada: GST/HST rules for platform operators, scheduled effective 1 July 2021
15 Mar - Mexico: Registration reminder for foreign providers of digital services
11 Mar - Mexico: Provisional payment issues for companies to consider
11 Mar - Canada: Forward foreign-exchange straddle plan held “not a sham”
5 Mar - Canada: Wage and rent subsidy levels maintained through 5 June 2021 (COVID-19)
3 Mar - Canada: Provincial sales tax, carbon tax measures (British Columbia)
February 2021
26 Feb - Canada: Proposed changes to wage and rent subsidy programs (COVID-19)
24 Feb - Canada: Recovery benefits for individuals, proposed extensions (COVID-19)
24 Feb - Canada: Tax credit for employers in British Columbia (COVID-19)
24 Feb - Panama: Guidance for issuing electronic tax receipts and invoices
22 Feb - Argentina: Tax benefits under regime to promote digital “knowledge” economy
22 Feb - Mexico: Updated payroll portal, accessible by employers and employees
22 Feb - Colombia: Tax calendar for 2021
22 Feb - Costa Rica: Proposed tax legislative changes, would affect individual taxpayers
17 Feb - Canada: Relief for individuals who received income support (COVID-19)
16 Feb - Dominican Republic: Tax amnesty, 90-day extension for applications by taxpayers
15 Feb - Costa Rica: Relief from certain information reporting on form D151
15 Feb - Mexico: Payroll tax relief, restaurants in Mexico City (COVID-19)
3 Feb - Mexico: Disclosure of “reportable schemes” and 15 February 2021 deadline
2 Feb - Mexico: Foreign trade and AEO program changes, compliance rules for maquiladoras
2 Feb - Canada: Prescribed rates of interest for income tax, PLOI purposes (second quarter 2021)
January 2021
29 Jan - Dominican Republic: Tax incentives for industries subject to competitiveness and innovation regime
28 Jan - Canada: More time for employers to claim health services fund credits (Quebec)
28 Jan - Canada: Proposed relief for employment insurance recipients (COVID-19)
28 Jan - Panama: Multinational headquarters; affidavits and financial statements due 30 June 2021
28 Jan - Mexico: Labor-related rules for teleworking
25 Jan - Mexico: Information reporting for service contracts in Mexico City
21 Jan - Canada: GST/HST and QST obligations for pension plans due 31 January 2021
21 Jan - Canada: Persons may be ineligible for Canada recovery benefits during quarantine (COVID-19)
21 Jan - Canada: Tax relief for First Nations, indigenous taxpayers extended to 30 June 2021 (COVID-19)
19 Jan - Canada: Upcoming deadlines for complying with subsidy obligations (COVID-19)
14 Jan - Canada: CRA relief for “junior” mining exploration companies, other flow-through share issuers
14 Jan - Canada: Insurance premium tax increased to 4% (Yukon)
14 Jan - Canada: Regulations on wage, rent, and support subsidies (COVID-19)
12 Jan - Mexico: Correct errors in payroll tax reports by 28 February 2021
11 Jan - Mexico: Follow-up on income tax and VAT incentives in border regions
11 Jan - Mexico: Fourth list of foreign providers of digital services subject to VAT (for 2020)
11 Jan - Mexico: Tax legislative changes for 2021 and digital services
11 Jan - Canada: Tax rates and other changes to consider for tax accounting purposes
11 Jan - Panama: Tax credit for companies granting purchase discounts to retirees, elderly
11 Jan - Panama: Tax payment due date extended to 15 January 2021 (COVID-19)
7 Jan - Canada: Large businesses may claim all QST; phaseout of input tax refund restrictions (Quebec)
7 Jan - Canada: Payments of interest on family income-splitting loans
7 Jan - Canada: Reduced automobile allowance limits, personal use in 2021
2020 Articles
December 2020
29 Dec - Canada: Climate action incentive amounts for 2021, may be claimed on 2020 income tax returns
29 Dec - Canada: Employer-provided automobiles eligible for reduced personal use “standby charge”
29 Dec - Canada: Expanded first-year capital cost allowance for zero-emission vehicles
28 Dec - Canada: Corporate tax credit provisions enacted (Ontario)
23 Dec - Costa Rica: Reporting about transparency and ultimate beneficiaries for 2019 and 2020
23 Dec - Mexico: Tax amendments effective 1 January 2021 in Mexico City
23 Dec - Panama: Multinational company headquarters, reporting requirements due 31 December 2020
22 Dec - Dominican Republic: Transferrable tax credits; possible opportunity for cash maximization
21 Dec - Canada: Home office expenses claimed for 2020 (COVID-19)
17 Dec - Canada: Additional tax relief for First Nations, indigenous individuals (COVID-19)
17 Dec - Canada: Legislation enacted, corporate tax rate reduced to 8% (Alberta)
17 Dec - Canada: Legislation enacted, small business tax rate temporarily reduced (Saskatchewan)
16 Dec - Panama: Beneficial tax rates available for new form of legal commercial entity
15 Dec - Canada: Expanded foreign affiliate reporting by resident multinational corporations
15 Dec - Canada: Review of GST/HST and other indirect tax changes for 2020
14 Dec - Canada: Updated sales tax guidelines for e-marketplace facilitators and sellers (Saskatchewan)
11 Dec - Canada: Proposal for non-resident vendors and e-platform operators to be subject to GST / HST
11 Dec - Canada: Proposed legislation, rent subsidy clarity and child benefit enhancement
11 Dec - Canada: Proposed rule changes for employee life and health trusts
11 Dec - Canada: Temporary reduction to 0% of small business rate (Saskatchewan)
11 Dec - Mexico: Pension reform proposals
10 Dec - Mexico: Teleworking measures amending the labor law
3 Dec - Canada: New details on venture capital tax credit (Nova Scotia)
3 Dec - Mexico: Tax proposal to promote employment (Quintana Roo state)
1 Dec - Canada: Deadline for “fairness relief” is 31 December 2020
1 Dec - Canada: GST/HST and employer-sponsored pension plans, 31 December deadline
1 Dec - Canada: No tax rate changes in federal 2020 fall economic update
1 Dec - Canada: Tax credit measures extended, enhanced (Manitoba)
1 Dec - Mexico: Reduced income tax and VAT rates as incentives for the northern and southern border regions
November 2020
30 Nov - Mexico: Disclosure of reportable tax schemes
30 Nov - Panama: Real estate incentives include tax relief measures
24 Nov - Canada: Enhanced reporting rules for trusts
24 Nov - Canada: Potential opportunities for individual taxpayers for 2020
24 Nov - Canada: Rent subsidy for tenants and property owners (COVID-19)
24 Nov - Mexico: Labor and tax law changes proposed regarding subcontracting of personnel
19 Nov - Canada: Subsidy program for innovative businesses extended through 19 December (COVID-19)
19 Nov - Canada: Tax measures in 2020 economic and fiscal update (Quebec)
16 Nov - Mexico: Proposed tax reform measures relating to subcontracting of personnel
13 Nov - Canada: Rates of interest for tax underpayments and overpayments, pension plan contribution limits
11 Nov - Canada: Rent subsidy support for businesses (COVID-19)
9 Nov - Argentina: Information reporting by multinational entities, new regime for reporting tax planning
9 Nov - Mexico: Taxation of digital services, enactment expected for January 2021 effective date
9 Nov - Panama: Modification to regime for multinational headquarters eligible for 5% income tax rate
6 Nov - Canada: Tax provisions in 2020 budget (Ontario)
6 Nov - Dominican Republic: Tax amnesty available until early January 2021
6 Nov - Panama: MLI to enter into force March 2021
5 Nov - Canada: Expected tax measures include small business tax rate reduction (Saskatchewan)
October 2020
28 Oct - Canada: Corporate income tax rate reduced to 8%, as of July 2020 (Alberta)
27 Oct - Trinidad and Tobago: Tax measures proposed in 2021 budget
26 Oct - Chile: Updated application form for foreign funds
23 Oct - Canada: First reading, 2020 budget bill with tax measures (Manitoba)
23 Oct - Canada: SR&ED tax credit filing deadline, other tax deadlines extended (Alberta) (COVID-19)
23 Oct - Canada: Updated CRA position on travel restrictions, relief for non-resident employers (COVID-19)
23 Oct - Panama: Reporting relief for companies registered in the Panama-Pacific Area
22 Oct - Mexico: Taxation of digital services, legislative update
20 Oct - Canada: Adjustments to wage subsidy program (COVID-19)
14 Oct - Canada: New support for employers; wage subsidy program extended (COVID-19)
9 Oct - Cayman Islands: Removal from EU list of non-cooperative jurisdictions
8 Oct - Canada: Temporary benefits for individuals (COVID-19)
7 Oct - Canada: Disclosures of nominee agreements due 23 December (Quebec)
7 Oct - Costa Rica: Taxpayer activities triggering tax audits in 2021
7 Oct - Mexico: Labeling requirements for importers of prepackaged food, non-alcoholic beverages
1 Oct - Canada: No change to employment insurance premium rates (COVID-19)
1 Oct - Canada: Proposed extension of wage subsidy relief program to 24 October (COVID-19)
1 Oct - Canada: Proposed recovery benefits for individuals, employment insurance measures (COVID-19)
1 Oct - Canada: Tax measures in Newfoundland and Labrador budget; no changes to tax rates
September 2020
30 Sep - Mexico: Relief from payments of ticket tax for certain public performances (Mexico City)
29 Sep - Costa Rica: Update on VAT and cross-border digital services
25 Sep - Mexico: Reform initiative to reduce VAT refund timing
24 Sep - Canada: Wage subsidy extended (COVID-19); future tax plans announced
23 Sep - Canada: Residency of foreign affiliates, qualifying non-resident employees (COVID-19)
23 Sep - Chile: Summary of tax developments (September 2020)
18 Sep - Dominican Republic: Additional tax relief measures (COVID-19)
17 Sep - Canada: Carbon tax, PST changes for beverages postponed to 2021 (British Columbia)
17 Sep - Canada: Extended deadlines for claiming tax credits (British Columbia)
17 Sep - Canada: Increased “reasonable meal allowance” for 2020
16 Sep - Costa Rica: Temporary VAT exemption for construction services
14 Sep - Mexico: Second bi-monthly list, foreign providers of digital services subject to VAT
11 Sep - Mexico: Proposed legislative changes regarding digital services tax, VAT, excise tax on fuel
11 Sep - Canada: Extended tax deadlines, may affect tax assessment periods (COVID-19)
3 Sep - Canada: Extended tax-residency and permanent establishment relief (COVID-19)
3 Sep - Canada: Guidance for reporting employment-related payments (COVID-19)
August 2020
27 Aug - Argentina: Electronic registration, VAT portal
27 Aug - Canada: Extended late-filing penalty relief, extended HSF credit for employers (Quebec)
27 Aug - Canada: Four-week extension of relief program proposed for furloughed employees (COVID-19)
27 Aug - Canada: Investors to share data with investment plans for GST/HST compliance
27 Aug - Canada: Tax measures enacted in British Columbia
25 Aug - Costa Rica: Registry regarding transparency and ultimate beneficiaries
24 Aug - Canada: Simplified employment insurance program, emergency response benefit program (COVID-19)
19 Aug - Canada: Extended relief from interest, penalties for business taxes in Ontario (COVID-19)
18 Aug - Colombia: Tax implications of indirect transfers of shares, rights or assets
17 Aug - Ecuador: Digital services subject to VAT
17 Aug - Argentina: Summary report of tax developments (August 2020)
17 Aug - Chile: Summary report of tax developments
14 Aug - Costa Rica: Suspension of labor agreements, temporarily closed businesses (COVID-19)
12 Aug - Costa Rica: Virtual system for tax compliance, effective 18 August 2020 (COVID-19)
12 Aug - Canada: Tax-related interest rates for fourth quarter 2020
11 Aug - Canada: Corporate income tax payment deadline in Alberta, extended again (COVID-19)
4 Aug - Costa Rica: VAT on cross-border digital services; credit, debit card issuers
July 2020
30 Jul - Mexico: Changes to VAT rules, other tax provisions
29 Jul - Brazil: Proposal to replace PIS and COFINS with new federal VAT; would capture digital transactions
28 Jul - Canada: Income tax payment deadlines extended to 30 September (COVID-19)
28 Jul - Canada: Legislation extends, expands wage subsidy (COVID-19)
24 Jul - Canada: Funding grant for R&D expenditures proposed for SMEs in Alberta
24 Jul - Mexico: Proposal to reform pension system
23 Jul - Canada: Tax measures in Prince Edward Island’s 2020 budget enacted
22 Jul - Mexico: Guidance on remitting withholding taxes related to digital services
21 Jul - Dominican Republic: Special tax regime to settle tax debts
21 Jul - Panama: Extensions of time for filing tax returns, paying taxes (COVID-19)
20 Jul - Canada: Extended, expanded wage subsidy (COVID-19)
15 Jul - Canada: Emergency wage subsidy extended until December 2020 (COVID-19)
15 Jul - Canada: Relief proposed for certain mining operations (COVID-19)
15 Jul - Canada: Tax relief measures in Quebec (COVID-19)
15 Jul - Canada: Tax relief relating to deferred salary leave plans and pension plans (COVID-19)
14 Jul - Argentina: Emergency assistance program for employers (COVID-19)
14 Jul - Mexico: Official list of foreign providers of digital services subject to VAT
10 Jul - Chile: MLI approved by Congress
9 Jul - Canada: Deadline for commercial landlord assistance program of 31 August 2020 (COVID-19)
9 Jul - Canada: Tax facts for 2020-2021
9 Jul - Canada: Proposed provincial sales tax rules in Saskatchewan for e-commerce platforms
8 Jul - Canada: Tax accounting update, second quarter 2020
7 Jul - Brazil: Proposed COFINS regime for digital sector taxpayers
7 Jul - Canada: Extensions of time for filing Manitoba retail sales tax, payroll tax returns (COVID-19)
7 Jul - Canada: Tax treaty with Madagascar, entry into force
February 2020
28 Feb - Brazil: Economic agreement with Paraguay, incentives for automotive sector
28 Feb - Canada: Tax provisions in 2020 budget, Alberta
27 Feb - Venezuela: Additional VAT rate, goods and services paid for in foreign currency
27 Feb - Venezuela: New “organic tax code”
26 Feb - Canada: M&P equipment tax credit extended in Quebec
26 Feb - Canada: Partnership exemption from property tax of foreign buyers, British Columbia
26 Feb - Canada: Reduced corporate income tax rate in 2020 Nova Scotia budget
26 Feb - Mexico: New tax reporting format for legal entities
21 Feb - Dominican Republic: Auction for power plant construction projects postponed
20 Feb - Cayman Islands: EU “blacklist” of non-cooperative jurisdictions
20 Feb - Mexico: Compliance with labor, other factors related to construction activities
19 Feb - Canada: Individual income tax rate changes in 2020 British Columbia budget
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