Recent Articles
June 2023
7 Jun - KPMG report: U.S. foreign tax credit issues arising from 2022 Colombian tax reform
6 Jun - Dominican Republic: Law creating national tax system of electronic invoicing passed
1 Jun - Canada: Bill including refundable manufacturing investment tax credit enacted (Ontario)
1 Jun - Canada: Extension of manufacturing and processing exporter tax incentive enacted (Saskatchewan)
May 2023
31 May - Chile: Congress approves bill on new mining royalty
30 May - Canada: Income and property tax measures in 2023 budget (Prince Edward Island)
25 May - Chile: VAT exemption applicable to workers who work alone not available to sole proprietorships
25 May - Mexico: Obligation to present tax opinion to Infonavit
24 May - Bolivia: Online billing modality for “fourth group of taxpayers” postponed
23 May - Costa Rica: Declaration by inactive legal entities due 31 May
22 May - Costa Rica: Proposed introduction of global income tax system
18 May - Canada: Financial institutions’ annual GST/HST and QST returns due 30 June 2023
18 May - Canada: Tax measures in 2023 budget enacted (British Columbia)
15 May - Mexico: List of 185 registered foreign providers of digital services (as of 30 April 2023)
11 May - Canada: Federal fuel charge beginning 1 July 2023 (New Brunswick)
8 May - Mexico: Updated procedures to obtain opinion on compliance with social security tax obligations
4 May - Canada: Prescribed rates of interest for income tax, PLOI purposes (third quarter 2023)
1 May - Chile: Modified concept of taxable service for VAT purposes; other VAT developments
1 May - Bolivia: Tax treatment of nonresident individuals earning Bolivia-source income
April 2023
28 Apr - Bolivia: Extended deadline for filing corporate income tax forms, statements
28 Apr - Canada: Expanded mandatory reporting obligations
27 Apr - Canada: Tax measures in 2023 federal budget bill
27 Apr - Costa Rica: Recent tax-related developments
25 Apr - Colombia: Updated e-invoicing regulations
20 Apr - Canada: Extension of manufacturing and processing exporter tax incentive (Saskatchewan)
18 Apr - Mexico: Increase in lodging tax rate for certain tourist accommodation services (State of Guerrero)
14 Apr - Brazil: Report of tax developments for financial, insurance, real estate sectors
13 Apr - Canada: Budget bill including corporate income tax measures receives Royal Assent (Manitoba)
13 Apr - Canada: Tax measures in 2022 budget enacted (Quebec)
11 Apr - Bolivia: Guidance for repetition actions
6 Apr - KPMG report: Global developments in ESG-related taxes, incentives, and grants (ESG tax tracker)
6 Apr - Bahamas: Economic substance legislation and guidance notes introduced
6 Apr - Bermuda: Increased marine and port taxes
6 Apr - Canada: Reminder of 30 April 2023 deadline, tax on cross-border insurance
6 Apr - Canada: Agri-processing tax credit receives Royal Assent (Alberta)
6 Apr - Canada: Small business deduction changes proposed in 2023 budget (Ontario)
5 Apr - Canada: Preparing for excessive interest and financing expenses limitation (EIFEL) legislation
March 2023
31 Mar - Costa Rica: Recent tax and customs related developments
31 Mar - Canada: Penalty, interest relief for late-filed underused housing tax returns
29 Mar - Canada: Tax provisions in federal budget for 2023
24 Mar - Canada: Tax measures in 2023 budget (Newfoundland and Labrador)
24 Mar - Canada: Tax proposals in 2023 budget (Nova Scotia)
24 Mar - Canada: Tax measures proposed in 2023 budget (Ontario)
23 Mar - Canada: Agri-processing tax credit introduced in 2023 budget (Alberta)
23 Mar - Canada: Tax measures in 2023 budget (Quebec)
23 Mar - Canada: Tax measures in 2023 budget (Saskatchewan)
22 Mar - Canada: Tax measures in 2023 budget (New Brunswick)
22 Mar - Bolivia: Online billing modality for “fourth group of taxpayers”
21 Mar - Chile: Tax treatment of expenses and donations associated with catastrophes; VAT development
17 Mar - Canada: Housing tax obligations for charities, NPOs
17 Mar - Mexico: "Offset" figure not a payment of VAT (court decision)
17 Mar - Mexico: List of 182 registered foreign providers of digital services (as of 28 February 2023)
15 Mar - Barbados: Tax measures in 2023 budget
13 Mar - Canada: Possible tax changes in 2023 federal budget
9 Mar - Chile: “Recovery and early assistance plan” tax relief measures; VAT developments
9 Mar - Canada: No income tax changes in 2023 provincial budgets (Northwest Territories, Nunavut, Yukon)
8 Mar - Canada: Rephrased source of income test (court decision)
8 Mar - Canada: Tax measures in 2023 budget (Manitoba)
8 Mar - Mexico: Extension for submission of informative returns
7 Mar - Bolivia: Application procedure for issuance of certificates of fiscal credit notes
2 Mar - Colombia: 2023 report on corporate compliance for legal entities with presence in Colombia
1 Mar - Canada: Tax measures in 2023 budget (British Columbia)
February 2023
28 Feb - KPMG report: Domestic tax rules governing family business transfers
27 Feb - Bermuda: Payroll, customs and indirect tax measures in 2023-2024 budget
23 Feb - Mexico: Rules for issuance of tax compliance opinion (Nuevo Leon)
21 Feb - Mexico: Agreement to facilitate payroll tax withholding (Nuevo Leon)
21 Feb - Mexico: Rules for 2023 tax compliance (State of Mexico)
16 Feb - Brazil: Changes in tax disputes resolution system
9 Feb - Bolivia: Extended deadline for certain taxpayers to register in purchases and sales registry
9 Feb - Brazil: Report of tax developments for financial, insurance, real estate sectors
9 Feb - Canada: Prescribed rates of interest for income tax, PLOI purposes (second quarter 2023)
8 Feb - Mexico: Registry of specialized service providers or specialized works
7 Feb - Canada: New underused housing tax (UHT) filing, payment due 30 April
7 Feb - Colombia: Guidance on new single-use plastic products tax
3 Feb - Bolivia: Extended deadline for online billing modality, Form 510 submission and payment
2 Feb - Costa Rica: Updated catalog of goods and services
1 Feb - Colombia: Compliance with exchange regime, imports and exports
January 2023
20 Jan - Mexico: List of 177 registered foreign providers of digital services (as of 31 December 2022)
20 Jan - Mexico: Single self-determination system version 3.6.3
19 Jan - Mexico: Measures applicable to CFDI in payroll matters
19 Jan - Guyana: Tax measures proposed in 2023 budget
12 Jan - Canada: Increased automobile allowance limits, personal use in 2023
12 Jan - Caribbean: Changes affecting 2023 payroll and related withholdings
10 Jan - Brazil: Report of tax developments for financial, insurance, real estate sectors
10 Jan - Mexico: UMA amounts effective 1 February 2023
9 Jan - Canada: Importers subject to increased scrutiny regarding goods in supply chain
9 Jan - Panama: Period for satisfying some tax obligations is extended to 13 January 2023
6 Jan - Mexico: Annual declaration 2022 for legal entities
5 Jan - Canada: 2022 tax rates and other changes to consider for tax accounting purposes
5 Jan - Chile: Services subject to VAT
5 Jan - Mexico: Miscellaneous tax resolution for 2023, direct and indirect tax items
5 Jan - Mexico: “Volumetric controls” for hydrocarbon and petroleum
2022 Articles
December 2022
29 Dec - Brazil: Amendments to state-level sales tax (ICMS) (São Paulo)
22 Dec - Canada: Changes to individual income tax system; temporary suspension of fuel tax (Alberta)
22 Dec - Canada: Payments of interest on family income-splitting loans due 30 January 2023
22 Dec - Canada: Second federal budget bill enacted
19 Dec - Canada: Overview of GST and other indirect tax changes for 2022
19 Dec - Colombia: Tax reform measures include 15% minimum tax, surcharges, digital services tax
15 Dec - Canada: Proposed corporate income tax and harmonization measures from 2022 budget (Quebec)
15 Dec - Canada: Feedback requested on draft regulations to modernize CBSA’s systems and business processes
15 Dec - Canada: Third reading of second federal budget bill including measures from 2022 and 2021 budgets
15 Dec - Mexico: Criteria for compliance and verification of employer obligations in hotel industry
15 Dec - Mexico: Limitation on deductibility of net interest held valid (court decision)
14 Dec - Costa Rica: Public consultation on imposition of VAT on purchase and sale of certain products
14 Dec - Trinidad and Tobago: Tax measures in Finance Act 2022
9 Dec - Brazil: Income tax treaty with United Kingdom signed
9 Dec - Canada: 2022 fall economic update (Quebec)
8 Dec - Canada: Comments requested on clean hydrogen and technology investment tax credits
November 2022
28 Nov - Panama: “Extraordinary payment agreements” for tax obligations
28 Nov - Canada: Year-end tax considerations for company owners, managers
22 Nov - Canada: Revised excessive interest and financing expenses limitation (EIFEL) proposals
22 Nov - Brazil: New rules for the deduction of losses on receipt of credits from financial institutions
17 Nov - Argentina: Update on ratification of MLI
17 Nov - Canada: Proposed beneficial ownership reporting requirements for trusts postponed
17 Nov - Canada: Tax “fairness relief” requests related to 2012 due by 31 December 2022
17 Nov - Canada: Budget bill including corporate income tax measures receives Royal Assent (Manitoba)
17 Nov - Canada: Extended small business tax relief receives Royal Assent (Saskatchewan)
17 Nov - Canada: Extension and expansion of capital investment tax credit (Nova Scotia)
15 Nov - Canada: Tax provisions in economic update (Ontario)
14 Nov - Panama: Benefits granted under “SEM Visa” not unconstitutional (Supreme Court decision)
11 Nov - Bolivia: Fourth group of taxpayers required to issue tax documents through online billing modality
10 Nov - Canada: Pension plan contribution limits for 2023
10 Nov - Canada: Prescribed rates of interest for income tax, PLOI purposes (first quarter 2023)
10 Nov - Canada: Second federal budget bill includes measures from 2022 and 2021 federal budgets
10 Nov - Canada: Reduced individual income tax rates (New Brunswick)
10 Nov - Canada: Extension of temporary small business income tax rate reduction (Saskatchewan)
8 Nov - Mexico: List of 162 registered foreign providers of digital services (as of 31 October 2022)
3 Nov - Canada: GST/HST obligations of employer-sponsored pension plans, 31 December deadline
October 2022
31 Oct - Costa Rica: Application of VAT to cross-border digital services
27 Oct - Canada: Increase in non-resident home buyers tax (Ontario)
20 Oct - Canada: Budget implementation bill includes corporate income tax measures (Manitoba)
20 Oct - Canada: New “apprenticeship funding” program
18 Oct - Mexico: Update on ratification of MLI
12 Oct - Mexico: Payroll tax reporting changes (Nuevo Leon)
7 Oct - Brazil: Report of tax developments for financial, insurance, real estate sectors
6 Oct - Canada: Employment insurance premium rates to increase for 2023
3 Oct - Mexico: Procedures for employer to obtain opinion on compliance with social security tax obligations
September 2022
30 Sep - Trinidad and Tobago: Tax measures proposed in 2023 budget
29 Sep - Canada: Changes to customs importer of record rules, implications for e-commerce importers
27 Sep - Bolivia: Extended deadline for online billing modality, 2021 fees for unified agricultural regime
15 Sep - Canada: Bill including corporate income tax measures enacted (Ontario)
13 Sep - Mexico: List of 159 registered foreign providers of digital services (as of 31 August 2022)
12 Sep - Mexico: Tax reform proposals in economic package for 2023
12 Sep - Bolivia: Legislation concerning tax incentives and excise tax rates
8 Sep - Canada: Required investor data collection under GST/HST and QST systems
7 Sep - Bolivia: Extended deadline for certain taxpayers to register in purchases and sales registry
August 2022
25 Aug - Canada: Draft beneficial ownership reporting requirements for trusts
19 Aug - Mexico: Civil law debt offsetting system not a means of payment to credit VAT (court decision)
18 Aug - Canada: Draft excessive interest and financing expenses limitation (EIFEL) rules
18 Aug - Canada: Proposed budget legislation concerning financial institutions
17 Aug - Canada: Mandatory disclosure rules proposed to apply beginning 2023
17 Aug - Canada: Possible changes to general anti-avoidance rule (GAAR), comments due 30 September 2022
17 Aug - Canada: Proposed increase to disbursement quota rate for charities, NPOs
17 Aug - Canada: Reintroduced 2022 budget bill proposes corporate income tax changes (Ontario)
15 Aug - Costa Rica: Extension of deadline for filing dormant entities tax returns
8 Aug - Panama: Extension for updates to taxpayer registry, due 31 August 2022
8 Aug - Brazil: Report of tax developments for financial, insurance, real estate sectors
5 Aug - Brazil: Reporting of tax benefit by companies engaged in R&D activities
5 Aug - Canada: Overview of tax-related provisions in “green measures” (Québec)
5 Aug - Canada: Prescribed rates of interest for income tax, PLOI purposes (fourth quarter 2022)
3 Aug - Uruguay: Proposed corporate income tax changes would capture certain passive income generated abroad
2 Aug - Bolivia: Guidance concerning tax payment facilities
1 Aug - Bolivia: Revised rules regarding failure-to-pay penalty
July 2022
29 Jul - Bolivia: Guidance to implement tax administrative and procedural legislative measures
29 Jul - Dominica: Tax measures in 2022-2023 budget, including customs and VAT
28 Jul - Panama: Updates to taxpayer registry due 31 July 2022
26 Jul - Bolivia: Revised tax administrative and procedural measures
25 Jul - Argentina: Tax credit amounts for distributed generation of renewable energy
25 Jul - Brazil: Tax updates concerning financial, insurance, and real estate industries
21 Jul - Canada: Luxury tax on aircraft effective 1 September 2022
20 Jul - Canada: Quick tax information for corporations and individuals for 2022-2023
14 Jul - Canada: Regulatory fee on business insurance coverage reduced (Alberta)
14 Jul - Mexico: List of 155 registered foreign providers of digital services (as of 30 June 2022)
14 Jul - Mexico: New procedures for salary and wage withholding
13 Jul - Panama: Guidance on use of authorized fiscal equipment, electronic invoicing
13 Jul - Canada: Tax rates and other changes to consider for tax accounting purposes
11 Jul - Canada: Updated list of imported goods targeted for potential audits
11 Jul - Panama: Changes to tourism investment incentives
6 Jul - Chile: Preview of tax reform project
5 Jul - Costa Rica: Amendment to the general customs law enacted
June 2022
30 Jun - Canada: 2022 federal budget bill enacted
30 Jun - Canada: New measures to harmonize with federal budget, other business income tax changes (Quebec)
30 Jun - Canada: Temporary customs relief available for goods imported from Ukraine
23 Jun - Canada: Reminder of provincial sales tax obligations of marketplace facilitators (British Columbia)
22 Jun - Mexico: New obligations for information about “controlling beneficiaries,” part of 2022 tax reforms
16 Jun - Canada: 2021 fall economic update bill now law
16 Jun - Canada: 2022 federal budget passes third reading
16 Jun - Canada: Increased action on imports produced by forced labor
16 Jun - Canada: Tax measures in 2022 budget enacted (Quebec)
15 Jun - Argentina: Procedures for requesting accreditation or refunds under mining investment law
15 Jun - Bolivia: Increased penalties regarding noncompliant invoices
13 Jun - Mexico: Electronic invoice 4.0 (CFDI 4.0) mandatory beginning 1 January 2023 (six-month extension)
10 Jun - Mexico: Extended deadline regarding rules for cancelling electronic invoices
9 Jun - Brazil: Tax updates concerning financial, insurance, and real estate industries
9 Jun - Canada: Corporate tax credit measures enacted (Newfoundland and Labrador)
9 Jun - Canada: No income tax changes in 2022 provincial budgets (Northwest Territories, Nunavut, Yukon)
9 Jun - Canada: Tax measures in 2022 budget enacted (British Columbia)
9 Jun - Mexico: Automation of tax compliance
9 Jun - Panama: Exemption from selective consumption tax for electric vehicles
6 Jun - Bolivia: Proposals to modify procedural rules regarding tax remittances, related penalties
3 Jun - Argentina: New exchange rate regime for oil and natural gas companies
2 Jun - Canada: Measure to enhance value-added agriculture incentive receives Royal Assent (Saskatchewan)
May 2022
26 May - Bolivia: Revisions to national taxpayer registry provisions
23 May - Costa Rica: Guidance regarding suspended deadlines for procedures before tax administration
20 May - Bolivia: Taxpayer billing information systems, registration rules
20 May - Trinidad and Tobago: Property tax implementation expected in 2022
19 May - Canada: Corporate tax credits (Newfoundland and Labrador)
19 May - Canada: Measures to harmonize with federal rules (Quebec)
19 May - Costa Rica: Electronic filing of import returns
16 May - Mexico: Subcontracting information system reporting
12 May - Mexico: Requirement to include consignment note complement with electronic invoices
12 May - Canada: Corporate tax measures in fall economic update
12 May - Canada: Repeal of proposed non-resident property tax (Nova Scotia)
10 May - Canada: Family income-splitting loans, increased interest rate beginning 1 July 2022
10 May - Bolivia: Extension of VAT deadlines for April 2022
10 May - Costa Rica: Update on tax incentives for investment outside greater metropolitan area
6 May - Mexico: Validation of data in electronic invoices
5 May - KPMG report: BEPS 2.0 implementation considerations for Mexico
5 May - Canada: Budget bill receives first reading; tax measures from 2022 budget
5 May - Canada: Draft hybrid mismatch legislation
5 May - Canada: Prescribed rates of interest for income tax, PLOI purposes (third quarter 2022)
3 May - Canada: Tax measures in 2022 budget (Ontario)
3 May - Costa Rica: Tax-related incentives for investment outside greater metropolitan area
April 2022
28 Apr - Canada: Changes to corporate incentives (Saskatchewan)
26 Apr - Costa Rica: Payment of tax obligations
25 Apr - Bolivia: Extend deadline for filing corporate income tax forms, statements
20 Apr - Brazil: Monitoring and reviewing certifications to the Authorized Economic Operators program
20 Apr - Mexico: Social security (IMSS) agreement regarding reporting by subcontractors
19 Apr - Canada: Funding and incentives for businesses included in federal budget
14 Apr - Bolivia: Further extension of VAT deadlines
14 Apr - Canada: Investment limited partnerships’ annual GST/HST and QST returns due 30 June 2022
13 Apr - Canada: Tax measures in 2022 budget (Manitoba)
12 Apr - Bolivia: Extension of certain VAT and tax deadlines
12 Apr - Canada: Provisions in 2022 federal budget concerning financial services sector
11 Apr - Costa Rica: Reminder of requirement to report ultimate beneficial owners
8 Apr - Canada: Tax proposals in 2022 budget (Newfoundland and Labrador)
8 Apr - Canada: Tax provisions in federal budget for 2022
7 Apr - Canada: Expansion of, increase in non-resident home buyers tax (Ontario)
7 Apr - Brazil: Extension of excise tax (IPI), products imported under new Mercosur common nomenclature
7 Apr - Brazil: State-level sales tax (ICMS) reporting by banks and financial institutions
4 Apr - Mexico: Extension of time for start-of-work notices (Yucatán)
1 Apr - Canada: Provincial sales tax changes, effective 1 April 2022 (Saskatchewan)
March 2022
31 Mar - Canada: Tax measures in 2022 budget (Nova Scotia)
30 Mar - Bolivia: Taxpayers required to issue digital tax documents
30 Mar - Canada: Federal budget expected 7 April 2022
29 Mar - Canada: Proposed luxury tax on vehicles, boats, and aircraft
29 Mar - Chile: Update on status of income tax treaty with United States
29 Mar - Dominican Republic: Proposal to revise tax procedural and administrative rules
25 Mar - Mexico: Tax relief regarding subcontracting (Yucatán)
25 Mar - Canada: Reminder of 30 April 2022 deadline, tax on cross-border insurance
25 Mar - Canada: Tax measures in 2022 budget (Quebec)
24 Mar - Canada: Tax measures in 2022 budget (Saskatchewan)
23 Mar - Brazil: Rate changes regarding tax on financial transactions (IOF)
23 Mar - Canada: Tax measures in 2022 budget (New Brunswick)
22 Mar - Costa Rica: Customs inspection procedures
22 Mar - Costa Rica: Guidance regarding offsetting one type of tax with amounts of another type of tax
18 Mar - Bolivia: Extension of tax deadline for public companies
17 Mar - Canada: Reminder, financial institutions’ annual GST/HST and QST returns due 30 June 2022
17 Mar - Chile: New procedures for simplified VAT regime for digital services
16 Mar - Barbados: Tax measures in 2022 budget
8 Mar - Bermuda: Tax measures in 2022-2023 budget
4 Mar - Dominican Republic: Proposal to impose VAT on digital services provided from abroad
2 Mar - KPMG report: BEPS 2.0 issues and implications for Latin America
2 Mar - Colombia: 2022 report on corporate compliance for legal entities with presence in Colombia
February 2022
28 Feb - Colombia: Minimum standards for protection of personal data
28 Feb - Bahamas: Updated EU “grey list” includes Bahamas and other Caribbean countries
25 Feb - Canada: Tax measures in 2022 budget (Prince Edward Island)
25 Feb - Canada: Tax provisions in 2022 budget (Alberta)
24 Feb - Mexico: Modifications to miscellaneous tax resolution for 2022
23 Feb - Canada: Tax measures in 2022 budget (British Columbia)
23 Feb - Panama: Updated guidelines on electronic invoicing
22 Feb - Mexico: New guidelines for issuing electronic invoices
18 Feb - Chile: Legislative changes include tax measures
17 Feb - Canada: Prescribed rates of interest for income tax, PLOI purposes (second quarter 2022)
11 Feb - Mexico: Agreement on labor costs and factors for 2022
11 Feb - Mexico: Identification of ultimate beneficial owners
10 Feb - Canada: Extended “capacity limit support” (COVID-19)
10 Feb - Guyana: Tax measures proposed in 2022 budget
9 Feb - Bolivia: VAT deadline extensions
9 Feb - Mexico: State of Mexico 2022 tax legislation
8 Feb - Canada: Proposals to limit interest deductions, require more disclosure and reporting
8 Feb - Brazil: Potential new increase in user fee for integrated foreign trade system
3 Feb - Brazil: Pending tax measures include possible income tax, indirect tax changes
3 Feb - Canada: Beneficial ownership reporting rules for trusts delayed (Quebec)
January 2022
25 Jan - Colombia: Changes to foreign exchange and debt reporting
25 Jan - Costa Rica: Criteria used in selecting taxpayers for audit
25 Jan - Mexico: Updated value of UMI for 2022
21 Jan - Brazil: Constitutionality of ICMS rate differential in 2022
20 Jan - Canada: Additional details on 1% federal tax on “underused” or vacant homes owned by non-residents
20 Jan - Canada: Deadline to qualify for partial loan forgiveness extended to end of 2023
19 Jan - Costa Rica: Updated income tax brackets; other developments
19 Jan - Mexico: List of 129 registered foreign providers of digital services (as of 31 December 2021)
18 Jan - Canada: Delay for beneficial ownership reporting requirements for trusts
13 Jan - Canada: Cross-border employee relief extended for 2021 (COVID-19)
13 Jan - Canada: Further changes to “patent box” tax regime expected (Quebec)
13 Jan - Canada: GST/HST and QST obligations for pension plans due 31 January 2022
13 Jan - Canada: Increased automobile allowance limits, personal use in 2022
13 Jan - Canada: Tax relief from interest, penalties in Ontario (COVID-19)
13 Jan - Chile: Proposed changes to VAT law, other VAT developments
13 Jan - Mexico: Payroll tax rates (various municipalities and states)
12 Jan - Mexico: UMA amounts effective 1 February 2022
11 Jan - Bolivia: Extension of deadlines regarding VAT documentation
10 Jan - Argentina: Foreign exchange rules, guidance
10 Jan - Argentina: Measures on customs duty for export of services and goods, among other items
10 Jan - Brazil: New legislative measures regarding foreign exchange transactions
10 Jan - Brazil: Overview of indirect tax changes effective in 2022
10 Jan - Canada: Tax rates and other changes to consider for tax accounting purposes
10 Jan - Mexico: Increased payroll tax rate (Querétaro state)
10 Jan - Mexico: New version of payroll supplement (CFDI)
7 Jan - Mexico: Miscellaneous tax resolution for 2022
6 Jan - Mexico: Online digital tax receipt (CFDI), payroll tax
5 Jan - Mexico: Payroll tax rates (Chihuahua state)
4 Jan - Mexico: Payroll and indirect tax measures (Nayarit state)
2021 Articles
December 2021
29 Dec - Mexico: General rules for foreign trade for 2022
29 Dec - Mexico: Transition period for e-invoices with bill of lading component
29 Dec - Brazil: Guidance concerning R&D projects in Amazon region
27 Dec - Panama: Registration requirements for companies in Panama Pacific Area economic zone
23 Dec - Argentina: Inflation adjustment for income tax calculation purposes
23 Dec - Canada: Expanded support for businesses subject to lockdown orders (COVID-19)
22 Dec - Canada: Details of proposed digital services tax (3%)
22 Dec - Canada: CRA revised policy on GST-exemption of insurance intermediation by “incidental sellers”
22 Dec - Canada: Payments of interest on family income-splitting loans, reminder
22 Dec - Canada: Tax measures in 2021 budget enacted (Quebec)
16 Dec - Canada: New “sweetened beverage tax” enacted (Newfoundland and Labrador)
16 Dec - Costa Rica: Tax incentives for film industry; tax audit plan for 2022
16 Dec - Uruguay: Tax incentives for real estate related to tourism
15 Dec - Mexico: Tax on digital platforms for distribution and delivery of goods and food (Mexico City)
15 Dec - Canada: Digital services tax legislative proposal; other tax measures in 2021 fall economic update
14 Dec - Mexico: Updated version for online digital tax receipts
10 Dec - Canada: Review of GST/HST and other indirect tax changes for 2021
9 Dec - Canada: Deferral of filing by platform operators of GST/HST information returns for 2021
9 Dec - Canada: Retail sales tax measures clarified for online platform operators (Manitoba)
9 Dec - Canada: Tax measures in 2021 budget enacted (Prince Edward Island)
9 Dec - Mexico: Minimum wage established for 2022
9 Dec - Mexico: Withholding tax measures when subcontracting is involved (Yucatán)
7 Dec - Canada: GST/HST obligations of employer-sponsored pension plans, 31 December deadline
2 Dec - Mexico: Payment deadlines for shared utility rights, extraction of hydrocarbons
November 2021
29 Nov - Costa Rica: Tax incentives for film production activities, for hiring older workers
26 Nov - Canada: 2021-2022 fall economic update (Quebec)
26 Nov - Canada: New support programs for tourism sector and hardest-hit businesses (COVID-19)
24 Nov - Canada: Year-end tax considerations for business owners, managers
18 Nov - Canada: Status of tax measures in 2021 budget (Quebec)
17 Nov - Chile: “Most favored nation” clause triggered under treaties with Canada and Mexico
17 Nov - Chile: VAT treatment of audiovisual services, newspaper subscriptions, financing operations
15 Nov - Colombia: Relief from interest and penalties for late payments of tax (COVID-19)
15 Nov - Mexico: List of 122 registered foreign providers of digital services (as of 31 October 2021)
12 Nov - Canada: Charitable planning tax opportunities for 2021
11 Nov - Brazil: Payroll tax relief election
11 Nov - Canada: Land-owner transparency filing deadline extended to 30 November 2022 (British Columbia)
11 Nov - Canada: Status of 2021 budget bill and tax measures (Prince Edward Island)
11 Nov - Canada: Pension plan contribution limits for 2022
11 Nov - Canada: Prescribed rates of interest for income tax, PLOI purposes (first quarter 2022)
10 Nov - Panama: Required filing of monthly sales and services report
5 Nov - Canada: Tax provisions in economic update (Ontario)
5 Nov - Costa Rica: Local tax authorities to allow interest and penalty relief
October 2021
29 Oct - Costa Rica: Extension of time for trusts to report ultimate beneficial owners for 2021
28 Oct - Canada: Extension of sales tax rebate for certain machinery and equipment (British Columbia)
28 Oct - Canada: Land-owner transparency requirements (British Columbia)
28 Oct - Canada: Filing changes for corporate annual information returns (Ontario)
28 Oct - Canada: Tax measures enacted by 2021 budget bill (Manitoba)
22 Oct - Canada: Online platforms, providers of streaming services must collect retail sales tax (Manitoba)
22 Oct - Canada: Changes to business support programs (COVID-19)
14 Oct - Trinidad and Tobago: Tax measures proposed in 2022 budget
13 Oct - Argentina: Non-taxable income of employees; implications for payroll systems
12 Oct - Chile: Credit for taxes paid abroad by companies domiciled in foreign jurisdictions
12 Oct - Chile: VAT treatment of digital services from abroad
September 2021
30 Sep - Canada: Reminder, investment plans must request details from investors for GST/HST compliance
28 Sep - Mexico: Employer compliance with quarterly reporting, outsourcing personnel
27 Sep - Costa Rica: Ultimate beneficial ownership rules and other developments
22 Sep - Canada: Employment insurance premium rates, no change for 2022
21 Sep - Brazil: Tax on financial transactions (IOF), increased rates
21 Sep - Canada: Possible tax changes after the federal election
17 Sep - Mexico: Temporary disability of workers under subcontracting regime
17 Sep - Mexico: IMSS guidance relating to certain construction activities
15 Sep - Chile: Recent VAT developments
14 Sep - Costa Rica: Tax incentives to attract “digital nomad” workers
14 Sep - Mexico: Tax reform proposals in economic package for 2022
14 Sep - Mexico: Indirect tax reform proposals in economic package for 2022
9 Sep - Canada: Enacted legislation extends relief programs through 23 October 2021 (COVID-19)
2 Sep - Canada: Investors to share data with investment plans for GST/HST compliance
August 2021
26 Aug - Canada: Amendments to intergenerational transfer rules (Quebec)
23 Aug - Canada: Federal luxury tax proposals for vehicles, aircraft, and boats
19 Aug - Canada: Proposal for border carbon adjustments, consultation phase
19 Aug - Canada: Proposal for federal 1% tax on “underused” or vacant homes owned by non-residents
19 Aug - Chile: Guidance regarding tax examinations
19 Aug - Dominican Republic: Tax credit opportunities for taxpayers with 30 September year-end
16 Aug - Mexico: Trade-related compliance activities suspended (COVID-19)
12 Aug - Canada: Comments requested on proposed change to disbursement quota for charities
12 Aug - Canada: Comments requested on proposed changes to trade remedy system
12 Aug - Canada: Prescribed rates of interest for income tax, PLOI purposes (fourth quarter 2021)
11 Aug - Argentina: VAT billing systems requirements under simplified regime
6 Aug - Brazil: Corporate tax measures in pending tax reform
5 Aug - Canada: Wage and rent subsidy relief programs, extended through 23 October 2021 (COVID-19)
3 Aug - Mexico: Extension of time, outsourcing personnel rules
July 2021
29 Jul - Canada: Tax planning for immediate expensing of capital property
28 Jul - Canada: Temporarily suspended limitation periods to resume 1 September 2021 (Quebec) (COVID-19)
28 Jul - Mexico: List of 110 registered foreign providers of digital services (as of 30 June 2021)
27 Jul - Mexico: Social security (IMSS) deadline extensions regarding subcontracting
26 Jul - Canada: Tax relief for intergenerational transfers of small businesses, family farms
23 Jul - Costa Rica: VAT and cross-border digital services
21 Jul - Costa Rica: Change to taxpayer status for failures to file returns
15 Jul - Chile: Changes to income tax law concerning permanent establishment, other rules
15 Jul - Canada: Temporary deferred salary leave plan, pension plan relief (COVID-19)
12 Jul - Canada: Certain 2021 tax changes may need to be reflected in interim financial statements
6 Jul - Canada: Finance to propose delayed effective date for intergenerational transfer rules
2 Jul - Brazil: Tax reform proposals
2 Jul - Costa Rica: Tax incentives for foreign investors, tax administrative measures
1 Jul - Canada: Tax measures in 2021 federal budget (Bill C-30) enacted
1 Jul - Canada: Tax measures reduce individual income tax rate (New Brunswick)
June 2021
28 Jun - Canada: Income tax relief for intergenerational transfers of small businesses, family farms
28 Jun - Brazil: Second phase of tax reform proposals are outlined
25 Jun - Mexico: Payroll tax returns (Sinaloa)
24 Jun - Canada: Changes to tax rates on dividends, high-income individuals (Newfoundland and Labrador)
24 Jun - Canada: New stock option regime, to be effective 1 July 2021
24 Jun - Canada: Repeal of director residency requirements, relief for shareholders resolutions (Ontario)
24 Jun - Canada: Tax measures in 2020 budget are enacted (Quebec)
24 Jun - Canada: Tax measures in 2021 budget are enacted (British Columbia)
21 Jun - Chile: VAT and real estate leases
21 Jun - Costa Rica: Measures requiring all trusts to file returns
18 Jun - Canada: Innovation employment grants (Alberta)
16 Jun - Costa Rica: Incentives for investors, retirees include tax relief measures
16 Jun - Argentina: New corporate income tax rates
16 Jun - Canada: Proposed investment tax credit for carbon capture, use, storage
10 Jun - Canada: New GST/HST rules for non-resident businesses, effective 1 July 2021
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