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2016 Articles

December 2016

22 Dec - Dominican Republic: New registration procedure for foreign employees

20 Dec - Canada: Bill enacting certain 2016 federal budget tax measures received Royal Assent

20 Dec - Canada: Alberta 2016 budget measures received Royal Assent

20 Dec - Canada: Revised tax rates for individuals and trusts; bill received Royal Assent

20 Dec - Canada: Ontario land transfer tax; bill received Royal Assent

20 Dec - Canada: Bill increasing Canada Pension Plan (CPP) contributions received Royal Assent

19 Dec - Canada: Business owners and incorporated investments; dividend tax savings and final opportunities for 2016

19 Dec - Canada: Round-up of 2016 tax developments concerning asset managers

19 Dec - Mexico: Tax reform challenge, real estate investment entities (sibras)

19 Dec - Uruguay: Proposed legislation, disclosure of ultimate beneficial owners

16 Dec - Canada: Preparing for GST/HST deadlines

14 Dec - Canada: Taxpayers have until 31 December 2016 to file certain foreign affiliate elections

14 Dec - Canada: “Fairness relief” requests related to 2006 due by 31 December 2016

14 Dec - Canada: Possible opportunities related to Ontario’s new four-year property tax assessment cycle

14 Dec - Panama: Reminder, tax payments due 31 December 2016

12 Dec - Canada: GST / HST deadlines for employers, pension plans

8 Dec - Canada: Tax treaty signed with Madagascar

7 Dec - Dominican Republic: Excise tax provisions concerning alcoholic beverages, tobacco

5 Dec - Mexico: Taxpayer challenges to information reporting requirement for “relevant operations” 

2 Dec - Uruguay: Deemed-dividend regime, loss carryforward limitations effective in 2017

July 2016

28 Jul - Canada: GST changes for pension plans, drop-shipment certificates, financial institutions 

27 Jul - Canada: Additional 15% B.C. property transfer tax, foreign buyers of residential property in Vancouver

27 Jul - Colombia: Sales tax reporting, returns

26 Jul - Colombia: Tax calendar for second half 2016 (Spanish)

26 Jul - Mexico: Tax law changes published in official journal

22 Jul - Canada: Small business tax rate in New Brunswick, reduced to 3.5% from 4% 

21 Jul - Bahamas: No income tax, but other forms of taxation on investing, conducting business  

20 Jul - Brazil: Capital gains tax rate changes apply beginning 2017

20 Jul - Brazil: Financial transaction tax (IOF) on foreign exchange transactions, loans

18 Jul - Canada: Oil, gas and mining companies may use Canadian reports to meet new U.S. requirements

14 Jul - Canada: Modifications to “taxable Québec property,” requirements for QST rebates to public service bodies

14 Jul - Canada: Provisions in New Brunswick’s 2016 budget receive Royal Assent; increases to corporate tax and financial corporation capital tax rates

14 Jul - Canada: Tax incentive measures in Saskatchewan's 2016 budget receive Royal Assent

13 Jul - Dominican Republic: Enhanced focus to address tax evasion, tax havens

13 Jul - Panama: New computer system, portal for tax reporting

12 Jul - Canada: Manitoba budget bill receives Royal Assent

12 Jul - Argentina: Repeal of 10% withholding tax on dividends, tax amnesty

12 Jul - Mexico: Judgment concerning taxpayer electronic records

5 Jul - Canada: Income tax rate changes for interim financial statements (second quarter 2016)

5 Jul - Bahamas: Appeals process for resolving disputes of VAT assessments

June 2016

30 Jun - Canada: Federal budget bill for 2016 is enacted

28 Jun - Canada: Saskatchewan 2016 budget bill receives first reading

23 Jun - Canada: Transitional rules, HST rate increase in Prince Edward Island 

21 Jun - Canada: HST rate increases in provinces; challenges for retailers

21 Jun - Canada: Manitoba 2016 budget bill receives first reading

21 Jun - Canada: Reduced “small business” corporate income tax rate enacted, Alberta 2016 budget

20 Jun - Canada: Federally regulated pension plans with controlling interests in businesses

16 Jun - Canada: GST/HST deadline 30 June, for investment funds

16 Jun - Canada: New Ontario retirement plan law is enacted

16 Jun - Canada: Tax legislation in Newfoundland enacted

16 Jun - Paraguay: Exchange of information for tax purposes

10 Jun - Canada: Pensions’ final returns, information returns due 30 June

8 Jun - Bahamas: Tax measures in 2016/17 budget

8 Jun - Bermuda: Budget proposal, consolidation regime’s treatment of deferred tax liabilities

8 Jun - Canada: Budgets for 2016 in Yukon, Northwest Territories, Nunavut

8 Jun - Canada: Carbon levy, small business tax reduction in Alberta

8 Jun - Canada: Recapture input tax credit, Ontario

6 Jun - Canada: CRA to treat certain U.S. LLPs as corporations

2 Jun - Canada: Tax provisions in 2016 Saskatchewan budget

1 Jun - Colombia: Review of tax developments (first quarter 2016) (Spanish)

1 Jun - Canada: British Columbia tax bill receives Royal Assent

1 Jun - Canada: Newfoundland 2016 budget bills receive “first reading”

1 Jun - Canada: Nova Scotia 2016 budget bill receives Royal Assent

1 Jun - Brazil: Guide to Brazilian oil and gas taxation

1 Jun - Canada: Inter-company dividends may possibly trigger anti-avoidance rule

1 Jun - Canada: Tax provisions in Manitoba’s 2016 budget

January 2016

29 Jan - Canada: New tax relief deadline, foreign employers of cross-border employees

27 Jan - Canada: Indirect taxes due 31 March, taxable employee, shareholder benefits

27 Jan - Canada: Ontario property tax rebates, due 29 February

27 Jan - Canada: CRA concludes review, political activities of charities

22 Jan - Mexico: Protocol amending income tax treaty with Spain

22 Jan - Canada: New estate and trust tax regime

15 Jan - Canada: Withholding tax relief, foreign employers of cross-border workers

15 Jan - Brazil: Oil and gas industry taxes in Rio de Janeiro

15 Jan - Canada: Automobile allowance limits decrease for 2016

15 Jan - Canada: New reporting requirement, registered charities

15 Jan - Canada: Reminder that pension plan-related indirect taxes due 31 January

15 Jan - Costa Rica: Tax treaty with Germany, ratification update

15 Jan - Dominican Republic: New law allows for corporate restructuring, liquidation

15 Jan - Jamaica: Reminder of 2015 income tax return due date

13 Jan - Brazil: New criteria for taxpayers subject to “differentiated tax monitoring”

13 Jan - Brazil: São Paulo, ICMS-ST simplified reimbursement

13 Jan - Dominican Republic: Corporate income tax, VAT rates for 2016

13 Jan - Mexico: Property tax in Nuevo Leon

12 Jan - Panama: Withholding tax rules postponed

11 Jan - Canada: Tax-dispute arbitration procedures, under income tax treaty with UK

11 Jan - Canada: Expanded reporting no longer required of labour unions, trusts

8 Jan - Venezuela: Tax law changes effective in 2016, financial transaction tax

6 Jan - Brazil: Dutch holding companies again identified as “privileged tax regimes”

6 Jan - Argentina: “White list” countries for 2016; transfer pricing implications

5 Jan - Canada: Summary of tax rates, 2015-2016; financial statement implications

4 Jan - Argentina: Guidance implementing CRS regime

4 Jan Brazil: ICMS tax base reduction

2015 Articles

December 2015

28 Dec - Brazil: São Paulo, ICMS-related credits

28 Dec - Canada: Quebec budget bill enacted, changes to tax credits

28 Dec - Canada: Ontario's second budget bill enacted

28 Dec - Canada: Tax changes in Alberta budget bill enacted

22 Dec - Brazil: Schedules for required electronic bookkeeping filings of ICMS-IPI

19 Dec - Canada: GST "closely related group" corporate elections, 31 December deadline

18 Dec - Argentina: New government eliminates restrictions on cross-border transfers, export duties

18 Dec - Canada: Grants available for “clean energy sector” companies

18 Dec - Canada: Legislative changes affecting controlled private corporations

16 Dec - Chile: Legislation intended to simplify provisions of 2014 tax reform

15 Dec - Canada: Income tax rate increase; considerations for year-end dividend planning

15 Dec - Canada: HST rate increase officially cancelled for Newfoundland and Labrador

11 Dec - Canada: HST rate increase cancellation, Newfoundland and Labrador

11 Dec - Mexico: Tax provisions effective in 2016

11 Dec - Panama: Withholding of sales tax (ITBMS)

10 Dec - Canada: Second bill, Ontario’s 2015 budget

10 Dec - Canada: Penalty, interest relief for 2005 ends 31 December 2015

10 Dec - Canada: Increased tax exemption amount, small businesses in Manitoba

10 Dec - Canada: Share ownership rules for pension funds in Ontario

10 Dec - Jamaica: Tax treatment of gifts to employees, customers

9 Dec - Brazil: New deadlines for corporate tax e-filing requirements

8 Dec - Canada: Individual (personal) tax rate changes for 2016

7 Dec - Canada: New government’s tax agenda for individual taxpayers

August 2015

31 Aug - Ecuador: Percentages for deducting royalties, other payments to related parties

31 Aug - Mexico: Taxpayers challenge monthly tax accounting reporting requirements

31 Aug - Panama: Applications for rulings on application of treaty benefits

28 Aug - Canada: Resource companies required to report taxes paid to governments

27 Aug - Canada: Health care professionals; GST/HST liability 

26 Aug - Cayman Islands: FATCA portal closes 28 August

26 Aug - Chile: Expanded required reporting by foreign investors, indirect sales

26 Aug - Ecuador: New ISD exemption provides credit opportunity

19 Aug - Canada: Indirect tax returns, selected listed financial institutions (SLFI)

19 Aug - Canada: Ontario retirement pension plan

18 Aug - Barbados: FATCA update; reporting deadline is 15 September

15 Aug - Canada: Deemed interest income, loans and indebtedness

15 Aug - Canada: Tax facts (2015-2016)

15 Aug - Mexico: Reminder, maquiladoras must file information returns by 31 December

15 Aug - Panama: Withholding tax on foreign remittances

05 AugColombia: New tax treaty with France


July 2015

30 Jul - Canada: CRA guidelines for audits of charities

30 Jul - Canada: Ontario surtax relief, mutual fund trusts

24 JulBarbados: Group losses disallowed; changes to VAT regime

24 JulCanada: HST rate increase in Newfoundland, Labrador

24 JulCanada: New tax information reporting by labour unions

24 JulMexico: Determining 30% ownership, equipment used by maquiladoras

15 JulBarbados: Tax provisions in 2015 budget

15 JulCanada: Ontario recapture rules for GST/HST returns

15 JulCanada: Quebec 4% tax increase, auto insurance premiums

15 JulCanada: Quebec guidance to harmonize with federal budget measures

15 JulCanada: Tax treaty, tax information exchange agreement updates

14 JulBrazil: ICMS changes in São Paulo

14 JulBVIs: FATCA reporting deadline, 31 July

14 JulPeru: R&D tax incentives

8 JulBrazil: FATCA-related filings due 15 August 2015

6 JulCanada: Newfoundland tax provisions enacted

6 JulCanada: Some corporate tax measures enacted

6 JulCayman Islands: Guidance notes under FATCA intergovernmental agreements


June 2015

22 JunChile: New foreign investment statute

18 Jun - Canada: Research credit (SR&ED) updated guidance

18 Jun - Cayman Islands: FATCA reporting deadline, 26 June

18 Jun - Mexico: New customs rules; effective 20 June

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