TaxNewsFlash-Americas — KPMG's reports of tax developments in the Western Hemisphere
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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)
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)
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)
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
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
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)
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
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)
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
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
30 Jun - Canada: Corporate tax rate reduction in Alberta; 8% effective 1 July 2020
30 Jun - Canada: Extended tax residency and permanent establishment relief, travel restrictions (COVID-19)
26 Jun - Chile: Simplified VAT regime, registration by non-residents providing digital services
25 Jun - Canada: Emergency response benefits for individuals, eight-week extension (COVID-19)
25 Jun - Canada: More time for elections by non-resident individuals
25 Jun - Dominican Republic: Additional tax relief measures (COVID-19)
18 Jun - Canada: One-time, tax-free payment for individuals with disabilities (COVID-19)
18 Jun - Canada: Tax measures in Prince Edward Island’s 2020 budget
18 Jun - Mexico: VAT and digital services, foreign residents without permanent establishment
16 Jun - Canada: Tax measures proposed in Saskatchewan's 2020 budget
16 Jun - Mexico: Proposal to reduce VAT rate to 10% (COVID-19)
15 Jun - Costa Rica: VAT on cross-border digital services
15 Jun - Canada: Emergency wage subsidy threshold is 30% revenue decline (COVID-19)
12 Jun - Canada: Proposed expansion of wage subsidy relief measures (COVID-19)
11 Jun - Canada: Reminder, 30 June deadline for GST/HST and QST (COVID-19)
10 Jun - Canada: Extended tax relief measures in Quebec (COVID-19)
4 Jun - Canada: Family income-splitting loans, reduced interest rate beginning 1 July
3 Jun - Canada: CRA resumes tax audits (COVID-19)
3 Jun - Canada: Pensions, financial entities reminded to file GST/HST and QST returns by 30 June 2020
2 Jun - Canada: Business tax return deadlines extended to 1 September 2020 (COVID-19)
1 Jun - Canada: Tax return filing extensions and relief (COVID-19)
26 May - Canada: Proposal to extend tax, legal deadlines (COVID-19)
26 May - Canada: Tax residency and permanent establishment relief, travel restrictions (COVID-19)
26 May - Canada: Wage subsidy for universities, health research institutes (COVID-19)
26 May - Costa Rica: VAT rate of 4% for engineering, architectural, construction services
26 May - Dominican Republic: Extended tax return filing, payment dates (COVID-19)
21 May - Chile: Tax relief provisions (COVID-19)
21 May - Mexico: VAT on digital services provided by foreign residents without permanent establishment
20 May - Canada: Credits, benefits for individual taxpayers to continue until September 2020 (COVID-19)
20 May - Canada: Investment limited partnerships now required to file GST/HST returns
20 May - Canada: Tax-free payments, other relief for older individuals (COVID-19)
19 May - Canada: Emergency wage subsidy (75%) extended to 29 August 2020 (COVID-19)
19 May - Canada: Repayment of employee benefits under emergency response benefit program (COVID-19)
14 May - Canada: Minimum employer contribution requirement waived, pension plans (COVID-19)
7 May - Panama: Tax administrative measures in response to pandemic (COVID-19)
6 May - Canada: Credit for employer contributions to Quebec health services fund (COVID-19)
6 May - Canada: Tax-related interest rates to drop in third quarter 2020
1 May - Canada: Annual GST/HST returns of certain financial institutions due 30 June
1 May - Canada: Emergency benefit for workers in British Columbia (COVID-19)
27 Apr - Canada: Expanded tax credit for news media
27 Apr - Canada: Subsidy program for innovative businesses (COVID-19)
27 Apr - Costa Rica: Employer obligations concerning work spaces (COVID-19)
24 Apr - Costa Rica: VAT and excise tax payments, relief guidance (COVID-19)
23 Apr - Canada: British Columbia delays “significant control” reporting requirements (COVID-19)
23 Apr - Canada: Indirect tax liabilities and rent or lease payment deferrals (COVID-19)
23 Apr - Canada: Sales tax relief, property insurance contracts in Manitoba (COVID-19)
22 Apr - Argentina: Emergency assistance jobs program updates (COVID-19)
21 Apr - Canada: Employers may apply for 75% emergency wage subsidy beginning 27 April 2020 (COVID-19)
21 Apr - Dominican Republic: Additional tax and customs relief measures (COVID-19)
17 Apr - Dominican Republic: Labor assistance fund (COVID-19)
16 Apr - Canada: Deadline for tax on cross-border insurance is 30 April 2020
16 Apr - Canada: Extended tax deadlines, Newfoundland and Labrador (COVID-19)
16 Apr - Canada: Tax and financial relief in Quebec (COVID-19)
15 Apr - Costa Rica: VAT exemption for commercial leases (COVID-19)
14 Apr - Canada: Emergency wage subsidy (75%) enacted (COVID-19)
14 Apr - Costa Rica: Exports of certain products restricted (COVID-19)
13 Apr - Argentina: Update on tax relief measures (COVID-19)
13 Apr - Bolivia: Corporate income tax relief measures (COVID-19)
13 Apr - Colombia: Expedited tax refund procedure (COVID 19)
10 Apr - Brazil: Update on tax relief measures (COVID-19)
9 Apr - Canada: Enhancements to employee wage subsidy for affected employers (COVID-19)
8 Apr - Canada: Corporate tax returns, deadline extension in Alberta (COVID-19)
8 Apr - Canada: PST relief measures updated in Saskatchewan (COVID-19)
8 Apr - Canada: Reminder for businesses of indirect tax obligations (COVID-19)
8 Apr - Canada: Training expense reimbursement program for employers in Quebec (COVID-19)
8 Apr - Dominican Republic: Tax relief for corporate taxpayers (COVID-19)
7 Apr - Bolivia: Tax relief includes extended tax return, tax payment deadlines (COVID-19)
6 Apr - Bolivia: Payroll, pension-related relief measures (COVID-19)
6 Apr - Brazil: Tax relief measures (COVID-19)
6 Apr - Costa Rica: Employee withdrawals from defined compensation plans (COVID-19)
3 Apr - Canada: GST/HST and QST relief (COVID-19)
3 Apr - Chile: Tax relief measures (COVID-19)
3 Apr - Ecuador: Tax relief measures (COVID-19)
3 Apr - El Salvador: Tax relief measures (COVID-19)
3 Apr - Peru: Tax relief measures (COVID-19)
3 Apr - Uruguay: Tax relief measures (COVID-19)
3 Apr - Venezuela: Tax relief measures (COVID-19)
2 Apr - Argentina: Relief for employers, social security contributions (COVID-19)
2 Apr - Canada: Details of 75% wage subsidy for employers (COVID-19)
2 Apr - Mexico: State and local authorities, updated tax relief (COVID-19)
2 Apr - Trinidad and Tobago: Paying taxes by wire transfer (COVID-19)
2 Apr - Trinidad and Tobago: VAT measures in new legislation
1 Apr - Colombia: Tax relief includes extended tax return, tax payment deadlines (COVID-19)
1 Apr - Costa Rica: Tax relief includes deferred tax payments (COVID-19)
1 Apr - Costa Rica: Reminder of requirements for ultimate shareholders registry
31 Mar - Canada: Carbon tax in New Brunswick, effective 1 April 2020
30 Mar - Dominican Republic: Postponed deadlines for tax returns, tax payments (COVID-19)
30 Mar - Canada: Additional fiscal and tax relief for businesses (COVID-19)
27 Mar - Canada: More details, federal government’s relief measures (COVID-19)
26 Mar - Canada: Extensions for sales tax, other tax levy in Manitoba (COVID-19)
26 Mar - Canada: Tax deferrals and extensions, British Columbia (COVID-19)
26 Mar - Canada: Tax relief for businesses in Alberta (COVID-19)
26 Mar - Canada: Tax relief in Ontario (COVID-19)
26 Mar - Panama: Tax relief, extended due dates for tax returns and payments (COVID-19)
26 Mar - Mexico: State and local authorities provide tax relief (COVID-19)
25 Mar - Argentina: Tax relief for companies, responding to coronavirus (COVID-19)
25 Mar - Costa Rica: Tax authorities, tax court suspend in-person appearances by taxpayers (COVID-19)
25 Mar - Costa Rica: Updates on work hours-reduction, credit card commissions legislation (COVID-19)
24 Mar - Canada: Managing tax and employment issues in response to coronavirus (COVID-19)
24 Mar - Guatemala: Extension of tax return deadlines, response to coronavirus (COVID-19)
21 Mar - Costa Rica: Updated on tax relief legislation, response to coronavirus (COVID-19)
21 Mar - Canada: Provincial sales tax (PST) refunds for mining companies in Saskatchewan
20 Mar - Canada: Tax measures in Manitoba’s 2020 budget
20 Mar - Canada: Quebec harmonizes tax relief with federal measures (COVID-19)
20 Mar - Bolivia: Tax relief measures in response to coronavirus (COVID-19)
20 Mar - Dominican Republic: Tax relief in response to coronavirus (COVID-19)
19 Mar - Canada: Tax provisions in budget estimates for 2020-2021 in Saskatchewan; COVID-19 implications
18 Mar - Canada: Extended tax deadlines, other tax relief (COVID-19)
18 Mar - Costa Rica: Tax relief in response to coronavirus (COVID-19)
13 Mar - Canada: Federal budget delayed, response to coronavirus (COVID-19)
12 Mar - Canada: Tax measures included in response to coronavirus (COVID-19)
12 Mar - Canada: Federal budget expected 30 March 2020
12 Mar - Canada: Enhanced capital cost allowance, certain “green” vehicles and equipment
12 Mar - Canada: Budget bill in Nova Scotia, status update
12 Mar - Mexico: Forgiveness of tax liabilities; question whether penalties or surcharges are covered
11 Mar - Canada: Tax measures in 2020 budget, New Brunswick
11 Mar - Canada: Tax relief for investments and innovation, Quebec budget 2020-2021
11 Mar - Jamaica: Tax measures in 2020-2021 budget
11 Mar - Panama: Equipment used to produce tax receipts
9 Mar - Dominican Republic: Tax relief for public-private alliance projects
5 Mar - Bermuda: Tax proposals in 2020-2021 budget
5 Mar - Costa Rica: Interest rate for tax and customs obligations
5 Mar - Dominican Republic: Special tax regime for disclosure and revaluation of assets
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
18 Feb - Costa Rica: Real estate tax, exemption amount for 2020
14 Feb - Costa Rica: Free trade zone, clarifications on treatment of domestic sales
14 Feb - Dominican Republic: Services provided by investment fund administrators exempt from VAT
13 Feb - Canada: Film tax credit in Alberta
6 Feb - Canada: Exemption from British Columbia property tax, 31 March deadline
6 Feb - Canada: Prescribed income tax interest rates unchanged (second quarter 2020)
6 Feb - Canada: Prescribed PLOI interest rate to increase (second quarter 2020)
6 Feb - Canada: Ratification process begins, trade agreement with United States, Mexico
5 Feb - Colombia: New import declaration rules for “free zones” operators
5 Feb - Colombia: Tax calendar for 2020
31 Jan - Costa Rica: Update concerning ultimate beneficiary register
22 Jan - Americas: Global withholding taxes, income and gains from listed securities (KPMG report)
16 Jan - Canada: Reminder for employers, indirect tax on employee benefits
14 Jan - Canada: Labour tax credit for news media
13 Jan - Mexico: UMA amounts effective 1 February 2020
9 Jan - Canada: Increased deductible automobile allowance for 2020
9 Jan - Canada: Interest on family income-splitting loans due 30 January 2020
9 Jan - Canada: Proposal to extend athlete trusts by one year
9 Jan - Mexico: Tax provisions in miscellaneous resolution for 2020
7 Jan - Canada: Tax rates and other changes to consider for tax accounting purposes
7 Jan - Colombia: International tax measures in tax reform legislation
27 Dec - Argentina: Tax reform measures are enacted
27 Dec - Dominican Republic: Customs rules for shipping, exporting merchandise
19 Dec - Canada: New employee stock option rules delayed
19 Dec - Mexico: Tax reform for 2020; focus on international taxation, digital taxation, other items
19 Dec - Canada: Overview of GST and customs changes in 2019
19 Dec - Canada: Possible tax agenda of new government
19 Dec - Canada: Reminder for investor information compliance by 31 December 2019 (GST/HST purposes)
19 Dec - Canada: Tax credits repealed and enacted (Alberta); effective 2020
19 Dec - Canada: Tax paid-up capital, dividend tax credit (Quebec)
19 Dec - Canada: Tax rate reductions for small business, aviation fuel (Ontario)
16 Dec - Canada: Update on trade agreement with United States, Mexico
12 Dec - Canada-Chile: Income tax treaty, withholding tax rate reduced retroactively
12 Dec - Canada: Principal residence exemption for trusts, recommended expansion
12 Dec - Canada: Quebec pension plan contribution limits for 2020
12 Dec - Canada: Relief to ease deductions for mining taxes to be proposed
12 Dec - Ecuador: New form allows multiple tax payments; electronic invoice requirements
11 Dec - Brazil: Regulation of tax settlements
11 Dec - Canada: “Middle class tax cut” proposed for 2020
11 Dec - Costa Rica: Proposal for VAT collection mechanism, cross-border or intangible digital services
10 Dec - Canada: Federal carbon charge measures, effective in Alberta beginning 2020
10 Dec - Canada: Alberta facilities to register with CRA regarding fuel charge
9 Dec - Mexico: “Certain date” on documents, tax law implications
6 Dec - Canada: Possible withholding tax changes with ratification of MLI
5 Dec - Colombia: Update on economic stimulus legislation and tax proposals
2 Dec - Canada: Pension plan, employment insurance refund deadline, 31 December 2019
25 Nov - Colombia: Tax measures proposed in growth promotion bill
25 Nov - Costa Rica: Taxation and savings certificates, wire transfers, short-term rentals, other items
25 Nov - Dominican Republic: Tax measures in budget bill 2020
21 Nov - Trinidad and Tobago: Tax proposals in 2020 budget
20 Nov - Canada: Charitable planning tax opportunities
20 Nov - Canada: Quebec legislative update; capital cost allowance, tax credits
19 Nov - Mexico: Constitutionality of rules limiting tax offsets
14 Nov - Mexico: Details of tax reform legislation
14 Nov - Brazil: Basis for calculating consolidated social contributions (PIS and COFINS)
14 Nov - Canada: “Fairness relief” deadline for 2009 is 31 December 2019
14 Nov - Canada: Individual taxpayer, small business tax measures in Nunavut legislation
14 Nov - Canada: Pension contribution limits for 2020
13 Nov - Canada: Year-end considerations for owner-managers
11 Nov - Chile: Tax proposals affecting multinational entities and investors
11 Nov - Canada: Year-end considerations for 2019 individual taxation
8 Nov - Canada: Ontario’s small business tax rate reduced to 3.2% for 2020
8 Nov - Canada: Tax provisions included in Quebec fall update
7 Nov - Canada: Interest rates for first quarter 2020
6 Nov - Canada: Contribution limits for Canada pension plans (CPPs) increased for 2020
6 Nov - Canada: Corporate “significant control” reporting requirements in British Columbia
5 Nov - Mexico: Tax reform 2020, VAT on services provided from digital platforms
30 Oct - Uruguay: Simplified stock corporations available for sole proprietorships, tax relief measures
28 Oct - Canada: No tax rate changes proposed in Alberta’s 2019 budget
24 Oct - Canada: GST/HST registration required before acquisition or reorganization
23 Oct - Canada: Post-2019 election possible tax changes
22 Oct - Mexico: Crediting VAT on imported goods if no withholding
18 Oct - Cayman Islands: Public company ownership register to be introduced
16 Oct - Mexico: Tax proposals, social security measures
14 Oct - Dominican Republic: Special tax regime for cultural sponsorship projects
14 Oct - Mexico: Tax administration addresses money-laundering activities
14 Oct - Panama: Exemption from real estate transfer tax for certain residential transactions
11 Oct - Canada: Employers and pension plans; GST/HST and QST requirements
8 Oct - Canada: Proposed tax policies ahead of general election
7 Oct - Costa Rica: Tax brackets; ultimate beneficial owner register
3 Oct - Chile: Abatement of interest and penalties for certain taxpayers
30 Sep - Mexico: Proposals for taxation of digital platforms
27 Sep - Mexico: Retirement pension calculations
26 Sep - Costa Rica: List of non-cooperative jurisdictions for deductible expense purposes
20 Sep - Canada: Reminder, investment plan information sharing required in October 2019; GST/HST compliance
19 Sep - Canada: Employment insurance (EI) premium rates, to decrease for 2020
18 Sep - Mexico: Proposal on taxation of income of foreign transparent entities
16 Sep - Mexico: Tax measures included in economic package for 2020
16 Sep - Venezuela: Net worth tax for certain taxpayers, 30 November 2019 deadline
11 Sep - Dominican Republic: New mining legislation proposed, tax incentives
4 Sep - Brazil: Revised reporting measures for social contributions, other items
29 Aug - Canada: Enhanced monitoring of aluminum and steel imports
29 Aug - Canada: Multilateral instrument (MLI) is ratified
28 Aug - Mexico: Labor subcontracting arrangements; labor and tax information requirements
26 Aug - Canada: Deadline extension proposed, nominee agreement disclosures in Quebec
22 Aug - Costa Rica: Capital income return; no VAT liability for company directors
21 Aug - Costa Rica: VAT registry form
14 Aug - Costa Rica: Digital portals for certain taxpayers filing tax returns
14 Aug - Canada: Tax disclosure requirements in Quebec, nominee agreements
12 Aug - Canada: Guide to real estate tax
8 Aug - Bahamas: Overview of individual, other taxation
8 Aug - Chile: Overview of individual taxation
8 Aug - Brazil: Tax authority’s focus on ultimate beneficial owners
8 Aug - Canada: Interest rates for tax purposes, fourth quarter 2019
8 Aug - Mexico: Voluntary disclosure program, applications due by 15 August 2019
8 Aug - Uruguay: Income tax treaty with Brazil
7 Aug - Canada: Draft legislation for Budget Bill #2, includes corporate tax measures
7 Aug - Canada: Proposed relief from allocation rules, mutual fund trusts
7 Aug - Canada: Tax planning opportunities under shareholders’ agreement
6 Aug - Colombia: New customs measures effective August 2019
5 Aug - Dominican Republic: Special tax regime for multinational headquarters is proposed
1 Aug - Costa Rica: New returns for capital income, capital gains, other items
31 Jul - Brazil: Full ICMS credit for sugar, ethanol mills (São Paulo)
31 Jul - Canada: Quebec to harmonize with proposed GST/HST rules for holding corporations
26 Jul - Canada: Prince Edward Island tax measures enacted
26 Jul - Canada: Proposed methods to address price distortions concerning steel imports
18 Jul - Bermuda: New economic substances rules; relief for certain non-resident entities
12 Jul - Mercosur (Argentina, Brazil, Paraguay, Uruguay): Trade agreement with EU
11 Jul - Costa Rica: Moratorium on VAT penalties
9 Jul - Canada: Tax changes for interim financial statements (second quarter 2019 update)
9 Jul - Costa Rica: VAT developments (July 2019)
5 Jul - Costa Rica: VAT returns, VAT related to exports
1 Jul - Canada: Overview of individual taxation
1 Jul - Costa Rica: Income tax regulations; reduced VAT rate for pharmaceuticals
27 Jun - Canada: Corporate income tax measures enacted, budget bill
26 Jun - Canada: Tax harmonization measures, Quebec and 2019 federal budget
26 Jun - Canada: Tax proposals in Prince Edward Island 2019 budget
25 Jun - Costa Rica: Guidance for food producers and exporters, reduced VAT rate
24 Jun - Costa Rica: VAT exemption for construction services
24 Jun - Canada: Finance proposes changes to stock-option deduction cap
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
15 Apr - St. Lucia: Tax proposals in 2019 / 2020 budget
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
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