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TaxNewsFlash-Americas — KPMG's reports of tax developments in the Western Hemisphere


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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

June 2020

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: Temporary electronic submission processes, international waivers and clearance certificates (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)

May 2020

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)

April 2020

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

March 2020

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: Derivative instruments, new clarity for characterization of gains, losses (Supreme Court decision)

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) 

24 Mar - Mexico: Tax reform 2020; non-deduction of payments to low-tax jurisdictions and limitation on interest deductions

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 - Canada: Extensions of time for tax return filings, tax payments in Quebec, response to coronavirus (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

11 Mar - Dominican Republic: Transferrable tax credits, approaching action date for 31 March year-end taxpayers

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

February 2020

28 Feb - Brazil: Economic agreement with Paraguay, incentives for automotive sector

28 Feb - Canada: Tax provisions in 2020 budget, Alberta

28 Feb - Dominican Republic: Customs valuation to include royalties; tariff-free treatment for agricultural items

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

12 Feb - Costa Rica: Limited deductions for certain expenses, non-cooperative jurisdictions and electronic invoices

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

5 Feb - Panama: Tax incentives to promote tourism

December 2019

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 - Argentina: Tax rules for permanent establishment, foreign stock transfers, thin capitalization, other provisions

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

November 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

5 Nov - Mexico: Update on tax reform for 2020

June 2019

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

5 Jun - Canada: Withholding by Germany on dividends distributed to Canadian pension plan (CJEU Advocate General opinion)

3 Jun - Argentina: Enhanced tax incentive regime for software, knowledge-based services, R&D

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