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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: Figure of “compensation” 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

7 Mar - Bolivia: Extended deadline for certain taxpayers to register in VAT sales and purchases registry for February 2023

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)

1 Mar - Canada: Tax provisions in 2023 budget (Alberta)

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 - Argentina: Guidance for taxpayers to mitigate freely available balances in income tax collection regime

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

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

3 Jan - Costa Rica: Updated tax brackets for 2023

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

21 Dec - Mexico: Modifications to miscellaneous tax resolution 2022, including extension for implementation of CFDI 4.0

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: Extended gas and fuel tax reductions, amendments to film tax credit in fall economic update enacted (Ontario)

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

8 Dec - Canada: Expansion of federal fuel charge to Newfoundland and Labrador, Nova Scotia, and Prince Edward Island

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

18 Nov - Costa Rica: Deadline for filing informative tax returns of dormant companies extended to 30 April 2023

18 Nov - Costa Rica: Reduced VAT on goods in “basic tax basket”; credit for general sales tax on commercial vehicles repealed

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)

15 Nov - Mexico: Increase to state taxes on remuneration for subordinate personal work and drinking water (Baja California state)

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)

7 Nov - Mexico: Payroll electronic invoice 4.0 (CFDI 4.0) mandatory beginning 1 April 2023 (three-month extension)

4 Nov - Canada: Changes to excessive interest and financing expenses limitation (EIFEL) rules in 2022 fall economic update

3 Nov - Canada: GST/HST obligations of employer-sponsored pension plans, 31 December deadline

31 Oct - Costa Rica: Application of VAT to cross-border digital services

27 Oct - Canada: Increase in non-resident home buyers tax (Ontario)

21 Oct - Costa Rica: Action challenging principle of territoriality as unconstitutional dismissed (court decision)

20 Oct - Brazil: Priority in fiscal administrative process for companies certified as “authorized economic operators”

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

14 Oct - Colombia: Tax proposals in draft legislation include 15% minimum tax, surcharges on certain sectors, digital services tax

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

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

29 Sep - Canada: Increased audit activity related to annual federal 10% excise tax on cross-border insurance premiums

27 Sep - Bolivia: Extended deadline for online billing modality, 2021 fees for unified agricultural regime

22 Sep - Canada: Filing of annual information return for provincial sales tax by online marketplace facilitators (British Columbia)

22 Sep - Canada: Pension plan contributions and employment insurance apply to restaurant tips (court decision)

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: Deadline of 3 October 2022 for sales tax rebate on machinery and equipment (British Columbia)

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

7 Sep - Chile: Requirements for reduced withholding tax rate for foreign insurance companies, recent VAT developments

6 Sep - Mexico: Proposed seventh modification to miscellaneous tax resolution 2022, changes to tax-related penalties

1 Sep - Canada: Extension of temporary small business tax rate reduction; PST on entertainment charges (Saskatchewan)

25 Aug - Canada: Draft beneficial ownership reporting requirements for trusts

24 Aug - Mexico: Penalties and sanctions do not apply to noncompliant electronic invoices with consignment note complement

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

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

20 Jul - Mexico: Condition provided in procedure file 85/CFF relating to CFDI held unconstitutional (court decision)

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

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)

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

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)

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

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)

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)

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

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

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

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

21 Sep - Panama: Tax on transfers of personal property and services; minimum amount to trigger withholding agent rules

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

13 Sep - Dominican Republic: New law regarding placement and sale of public securities in Dominican stock market

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

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)

12 Aug - Canada: Requirement to provide GST/HST registration numbers to non-resident suppliers, platform operators

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

30 Jul - Brazil: Temporary increased rate of social contribution on net income of banks, financial institutions

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)

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)

24 May - Brazil: State-level sales tax (ICMS) and implications for calculating social contributions (PIS and COFINS)

24 May - Costa Rica: Tax treatment of exchange rate differential

20 May - Canada: Reminder, financial institutions’ annual GST/HST and QST returns due 30 June 2021

17 May - Mexico: List of registered foreign providers of digital services

13 May - Canada: Changes to filing procedure for corporate information returns (Ontario)

13 May - Canada: Emergency rent subsidy, family support measures enacted (COVID-19)

6 May - Brazil: Program for maintaining employment and income (COVID-19)

6 May - Canada: 2021 budget bill receives first reading; tax measures from 2021 budget

6 May - Canada: Ontario’s 2021 budget bill receives Royal Assent

6 May - Canada: Prescribed rates of interest for income tax, PLOI purposes (third quarter 2021)

6 May - Costa Rica: Ultimate beneficiary return, deadline extended; health insurance for workers with suspended employment contracts (COVID-19)

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)

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)