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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: New QST annual information return for distribution platform operators due 30 June 2022 (Quebec)

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

9 May - Mexico: Third modification to miscellaneous tax resolution 2022 and tool for validation of electronic invoices data

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)

5 May - Canada: Tax relief for First Nations, indigenous taxpayers extended through 31 December 2022 (COVID-19)

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

25 Apr - Chile: Instructions for mutual agreement procedure under income tax treaties, recent VAT developments

21 Apr - Costa Rica: Alternative methods of operations for import transactions, due to affected computer systems

21 Apr - Costa Rica: Temporary relief for imports, quantification of exchange differential, ultimate beneficial owners reporting

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 - Saint Lucia: 2022-2023 budget presented; certain tax measures effective for international business companies

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: Reminder of 31 March deadline, sales tax rebate for machinery and equipment (British Columbia)

25 Mar - Canada: Tax measures in 2022 budget (Quebec)

24 Mar - Canada: Tax measures in 2022 budget (Saskatchewan)

23 Mar - Brazil: Corporate income tax treatment of bonus, profit-sharing payments made to directors (court decision)

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

14 Mar - Mexico: Tax measures included in second resolution of modifications to miscellaneous tax resolution 2022

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 - Costa Rica: Promotion and regulation of distributed energy resources from renewables; other developments

2 Mar - Colombia: 2022 report on corporate compliance for legal entities with presence in Colombia

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

4 Nov - Dominican Republic: VAT treatment of e-book sales

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: Consultation on future tax legislation; comments requested on implications for insurance company accounting standards

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)

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

14 Apr - Colombia: Relief from advance income tax payments for businesses in certain economic sectors (COVID-19)

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: Deadline for employers to apply for Alberta critical worker benefit is 19 March 2021 (COVID-19)

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)

1 Mar - Canada: Expectations for budget 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)

28 Dec - Canada: Proposed extended deadlines for “junior” mining exploration companies, other flow-through share issuers

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

16 Dec - Canada: Reminder of deadline for refund claims, pension plan contributions and employer insurance premiums

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

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

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

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