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

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TaxNewsFlash-Americas

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November 2018

30 Nov - Costa Rica: Free trade agreement with Panama

28 Nov - Canada: Tax credits for “qualifying” news organizations, digital news subscribers

27 Nov - Costa Rica: Tax reform, status update

21 Nov - Canada: Enhanced capital cost allowances; quicker recovery of investment costs of Canadian businesses

15 Nov - Canada: Ontario not adopting federal measures for phase-out of small business limit, passive investment income

15 Nov - Colombia: Legislation includes VAT measures, corporate rate reduction, investment incentives

15 Nov - Costa Rica: Registry of taxpayer legal representatives, other developments

15 Nov - Canada: Deadline for employers under GST/HST and QST pension plan rules

15 Nov - Canada: Employer refund claims for CPP and EI overpayments due 31 December

15 Nov - Canada: Manitoba budget bill; small business deduction limit to increase in 2019

15 Nov - Canada: Possible tax changes in response to U.S. tax reform

15 Nov - Canada: Quebec's phase-out of input tax refund restrictions in 2019

15 Nov - Canada: Year-end tax planning tips for owner-managers

12 Nov - Dominican Republic: Opportunities for tax credits to settle 2018 tax liability

8 Nov - Costa Rica: Tax residency based on 183 days; tax-exemption beneficiary audits

1 Nov - Canada: Negotiations to update income tax treaty with Brazil planned for November 2018

1 Nov - Canada: Update on federal budget bill; Form T1134 accelerated filing date; income tax changes

1 Nov - Canada: Contribution limits for Canada pension plan (CPP) increased for 2019

1 Nov - Canada: Pension contribution limits for 2019

1 Nov - Canada: Prescribed income tax interest rates unchanged (first quarter 2019)

1 Nov - Canada: Prescribed PLOI interest rate increase (first quarter 2019)

October 2018

30 Oct - Brazil: Guide to oil and gas taxation (2018)

30 Oct - Canada: Charitable donations for tax credit on 2018 return

26 Oct - Canada: Deadline for companies with foreign affiliates filing T1134

26 Oct - Costa Rica: Free trade zone, changes to regulation

25 Oct - Brazil: Presidential run-off election and implications for tax

23 Oct - Canada: Proposed relief, “speculation tax” on residential property in British Columbia

23 Oct - Canada: Proposed employer health tax, applicable to permanent establishments in British Columbia with employees

23 Oct - Canada: New employer health tax in British Columbia; would apply for charitable and non-profit employers

16 Oct - Uruguay: New tax compliance guidance for digital economy

15 Oct - Canada: Investment limited partnerships to consider new GST/HST election for 2018 fiscal year

15 Oct - Costa Rica: Status of tax reform bill

15 Oct - Costa Rica: VAT and excise tax, exempt assets acquired domestically

11 Oct - Canada: Relief relating to U.S. tariffs on steel and aluminum imports

10 Oct - Canada: “Advantages tax rules" and 100% tax on certain advantages related to individuals' registered plans

10 Oct - Costa Rica: Free trade zone companies not exempt from stamp tax

10 Oct - Mexico: Business transactions conducted by internet; physical presence not required

9 Oct - Brazil: São Paulo state’s taxpayer compliance program

9 Oct - Costa Rica: Updates to income tax brackets for 2019

1 Oct - Canada: Tentative trade deal with United States and Mexico

April 2018

29 Apr - Argentina: Withholding tax, income of foreign beneficiaries from Argentine shares, debt instruments

27 Apr - Canada: Tax facts, taxation overview (updated 31 March 2018)

25 Apr - Canada: Digital tax credit in Alberta

25 Apr - Canada: Nova Scotia budget receives Royal Assent, includes all tax measures

25 Apr - Canada: Update on tax legislation in British Columbia

24 Apr - Barbados: Income tax treaty with Italy, effective 2018

24 Apr - Panama: Income tax treaty with Italy, effective 2018

23 Apr - Mexico: New trade agreement with EU

20 Apr - Chile: Effective date for VAT changes; other developments

18 Apr - Canada: Businesses in British Columbia required to impose PST on delivery charges

18 Apr - Canada: Real estate taxes; relief from speculation tax in British Columbia

17 Apr - Brazil: Tax compliance program (São Paulo)

12 Apr - Argentina: Guidance on tax treatment of financial income earned by foreign beneficiaries

12 Apr - Canada: GST/HST and QST returns for selected listed financial institutions with 31 December year-end due 30 June 2018

12 Apr - Canada: Insurance companies must issue refunds of Saskatchewan provincial sales tax to policyholders by 30 June 2018

11 Apr - Canada: Saskatchewan 2018 budget; no corporate tax rate change, but changes for individual taxation and dividend tax credit

10 Apr - Canada: Nova Scotia budget bill receives first reading

9 Apr - Canada: Prince Edward Island budget, reduced small business tax rate

9 Apr - Canada: Proposal to require businesses outside Quebec to register for and collect QST beginning 1 January 2019

4 Apr - Canada: Federal budget bill receives first reading; small business tax rate reduction, tax on split income

4 Apr - Canada: Ontario tax bill receives first reading; corporate income tax measures

March 2018

29 Mar - Canada: General partners of investment limited partnerships, remit GST/HST by 31 March 2018

29 Mar - Canada: Ontario’s 2018 budget; changes to individual income tax rates and corporate tax credits

29 Mar - Panama: Reminder of due dates for filing returns, paying taxes

28 Mar - Brazil: ICMS imposed on electronic commerce, digital goods (São Paulo)

27 Mar - Canada: Quebec budget includes small business tax relief, QST on e-commerce transactions

27 Mar - Canada: Newfoundland and Labrador budget, no tax rate changes

27 Mar - Dominican Republic: Tax returns modified, identifying ultimate “beneficial owner”

23 Mar - Canada: Alberta 2018 budget; no tax rate changes, extensions of tax credits

21 Mar - Canada: British Columbia 2018 budget bill receives Royal Assent; includes measures affecting corporate tax credits

20 Mar - Canada: No changes to tax rates in Nova Scotia 2018 budget; tax credit changes proposed

20 Mar - Brazil: Guidelines for information relating to tax credits, benefits

20 Mar - Panama: Overview of Authorized Economic Operator (AEO) program

19 Mar - Dominican Republic: Tax authorities requesting transfer pricing studies, verifying interest deductibility of related-party transactions

15 Mar - Jamaica: Tax return deadline extended to 24 March 2018

13 Mar - Bahamas, Saint Kitts and Nevis, U.S. Virgin Islands: Jurisdictions added to EU “blacklist”

13 Mar - Brazil: Due dates and schedules for large companies to report labor, employment actions

13 Mar - Brazil: Increased rate of tax, foreign exchange transfers

13 Mar - Canada: Proposed shortened (six-month) deadline to file information returns about foreign affiliates; possible challenges for multinational corporations

13 Mar - Canada: Tax measures in 2018 Manitoba budget; no changes to corporate or individual tax rates

12 Mar - Dominican Republic: New “tax receipt” rules effective May 2018

12 Mar - Mexico: Maquila or “sub-maquila”

8 Mar - Bermuda: Tax measures in budget 2018-2019

7 Mar - Panama: Relief from municipal taxes in Panama-Pacific special economic zone

2 Mar - Canada: New real estate tax measures in British Columbia; implications for real estate developers

1 Mar - Canada: 2018 federal budget measures affecting financial services sector

May 2017

31 May - Brazil: New immigration law

31 May - Canada: Cash purchase tickets consultation extended to 24 July 2017

31 May - Canada: Manitoba 2017 budget bill receives first reading

30 May - Barbados: Tax proposals included in 2017 budget

24 May - Canada: Alberta 2017 budget bill receives first reading

24 May - Canada: Proposed delay of application of PST to insurance premiums in Saskatchewan

24 May - Mexico: Reminder of deadline, permanent establishments under IMMEX program

24 May - Canada: Canadian corporations operating in United States targeted by IRS auditors

24 May - Canada: First reading, Ontario’s foreign buyers tax bill

24 May - Canada: Ontario 2017 budget bill receives Royal Assent

24 May - Canada: Saskatchewan 2017 budget bill receives Royal Assent

23 May - Canada: Reminder for insurers; deadline for GST/HST recovery paid and related to cross-border reinsurance with affiliates

19 May - Canada: Deadline for missed input tax credits of financial institutions for 2014—30 June 2017

19 May - Canada: Update on trade agreement with EU, would eliminate tariffs

18 May - Mexico: Online digital tax voucher

18 May - Canada: GST information returns of financial institutions due 30 June

17 May - Canada: New Brunswick budget bill receives Royal Assent

16 May - Canada: New QST rules, financial institutions in Quebec

16 May - Canada: R&D tax credit, patent box in Saskatchewan

12 May - Canada: CRA reviewing voluntary disclosures program

10 May - Mexico: Update on taxpayers’ “electronic accounting” requirements

10 May - Canada: 2017 budgets in Yukon, Northwest Territories, Nunavut
are tabled

10 May - Canada: Farming and fishing corporations eligible for small business deduction

10 May - Canada: Quebec’s efforts for harmonization with proposed federal legislation

3 May - Canada: Prescribed income tax interest rates unchanged (third quarter 2017)

3 May - Canada: Prescribed PLOI interest rate increase (third quarter 2017)

2 May - Costa Rica: Electronic invoices issued in foreign language, other currencies

April 2017

28 Apr - Canada: Tax measures in 2017 budget, Ontario

27 Apr - Canada: Tax measures in 2017 budget, Nova Scotia

26 Apr - Canada: CRA to hold refunds for GST non-compliance starting May 2017

26 Apr - Canada: Saskatchewan 2017 budget bill receives first reading

20 Apr - Canada: Ontario property tax for foreign buyers

19 Apr - Canada: Federal budget 2017 receives first reading

19 Apr - Canada: Saskatchewan capital tax bill receives Royal Assent

19 Apr - Canada: Transfer tax relief for foreign homebuyers in British Columbia

13 Apr - Bolivia: Increased tax rate on certain financial intermediary entities

13 Apr - Canada: Reminder of 30 April deadline, 10% tax on cross-border
insurance premiums

13 Apr - Canada: Saskatchewan capital tax rate increase for large financial institutions

13 Apr - Canada: Tax measures in federal budget bill as draft legislation

13 Apr - Canada: Transition time extended for registered charities

13 Apr - Mexico: Taxpayers must file information declaration of “preferential tax regimes”

12 Apr - Panama: Refunds of excess tax on imported merchandise

12 Apr - Panama: Tax credits for computer equipment and software, application due date extended to 30 April

12 Apr - Canada: Tax provisions in Manitoba’s 2017 budget

10 Apr - Canada: Tax provisions in 2017 budget, Prince Edward Island

5 Apr - Canada: Nova Scotia small business income threshold increased

5 Apr - Canada: Tax measures in New Brunswick 2017 budget

5 Apr - Dominican Republic: List of goods and services not VAT exempt

3 Apr - Canada: Stock option deduction increased in Quebec

3 Apr - Chile: FUT substitute election payments due 30 April

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