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The tax year in review
- Canadian tax highlights and key dates of 2018
- Month-by-month review
Canadian tax highlights and key dates of 2018
Over the course of the year, we have released a number of insights and publications to keep you up-to-date on a broad range of corporate and personal tax issues. As we prepare for a new year, and a new Federal Budget, we have compiled our insights and publications on the tax landscape here in Canada and globally in 2018.
Month-by-month review
January 2018
January 1, 2018
US tax reform becomes effective
January 30, 2018
New Brunswick budget
February 2018
February 8, 2018
Northwest Territories budget
February 20, 2018
British Columbia budget
- Tax Insights: 2018 British Columbia budget: Tax highlights
February 26, 2018
Saskatchewan PST exemption on certain insurance premiums announced
February 27, 2018
Federal budget
- Tax Insights: 2018 Federal budget: Liberal mid-term tax measures
- Tax Insights: GST/HST issues for limited partnerships investing in real estate
February 27, 2018
Canada Revenue Agency technical interpretation on cross-border cash pooling arrangements
March 2018
March 1, 2018
Yukon budget
March 12, 2018
Manitoba budget
- Tax Insights: 2018 Manitoba budget: Tax highlights
March 20, 2018
Nova Scotia budget
March 22, 2018
Alberta budget
March 27, 2018
Newfoundland and Labrador budget
March 27, 2018
Quebec budget
March 28, 2018
Ontario budget
Tax Insights: 2018 Ontario budget: Tax highlights
April 2018
April 6, 2018
Prince Edward Island budget
April 10, 2018
Saskatchewan budget
Tax Insights: 2018 Saskatchewan budget: Tax highlights
May 2018
May 28, 2018
Nunavut budget
June 2018
June 18, 2018
Launch of Business Council of Canada’s and PwC’s “Total Tax Contribution” (survey of taxes borne, taxes collected and other payments by Business Council of Canada members to all levels of government in Canada)
June 20, 2018
Bill C-82, Multilateral Instrument in Respect of the Tax Conventions Act, gets first reading (implements the multilateral instrument on tax treaty related measures)
June 21, 2018
Bill C-74, Budget Implementation Act, 2018, No. 1 (first budget bill) gets royal assent (implements some 2018 federal budget measures and measures related to the taxation of private companies)
June 21, 2018
US Supreme Court decision in South Dakota v. Wayfair upholds the state’s legislation requiring out-of-state online retailers to collect and remit sales tax
June 29, 2018
Federal Court of Appeal decision provides more clarity on what constitutes a hedge for tax purposes
July 2018
July 1, 2018
Canada imposes retaliatory surtax on certain imported US-origin goods
July 11, 2018
Launch of PwC’s Tax facts and figures 2018 (outlines tax rates, deadlines, changes and more)
July 16, 2018
Ontario Superior Court of Justice strikes down 10% limit on a registered charity’s non-partisan political activities
July 27, 2018
Draft legislative proposals relating to GST/HST for holding companies and “Consultation Paper Concerning the GST/HST Holding Corporation Rules” released
July 31, 2018
Canada Revenue Agency issues revised guidance on FATCA and the Common Reporting Standard
Tax Insights: CRA and IRS issue updated guidance on FATCA and the Common Reporting Standard
August 2018
September 2018
September 12, 2018
September 13, 2018
US Treasury and Internal Revenue Service release proposed regulations relating to a US shareholder’s “global intangible low-taxed income”
September 20, 2018
US Internal Revenue Service issues Notice 2018-72 relating to the derivative taxation regime
September 24, 2018
September 26, 2018
Tax Court of Canada rules in favour of Cameco Corporation
October 2018
October 11, 2018
Canada announces relief from the retaliatory surtax on certain listed US-origin goods
October 11, 2018
Canada announces 25% provisional safeguard surtax on certain steel products imported into Canada in excess amounts
November 2018
November 15, 2018
Ontario Economic Outlook and Fiscal Review released
Tax Insights: 2018 Ontario fall economic statement: Tax highlights
November 21, 2018
Federal Fall Economic Statement released
November 27, 2018
Launch of PwC’s Year-end tax planner: 2018
November 27, 2018
British Columbia Bill 45, Budget Measures implementation (Speculation and Vacancy Tax) Act, 2018 gets royal assent (implements a speculation and vacancy tax on the value of certain residential property)
Tax Insights: British Columbia implements new speculation and vacancy tax
November 30, 2018
United States-Mexico-Canada Agreement signed
Tax Insights: United States-Mexico-Canada Agreement: Customs considerations for Canadian traders
December 2018
December 3, 2018
Update on Québec’s Economic and Fiscal Situation released
December 10, 2018
Launch of PwC’s report, Paying Taxes 2019 (a comprehensive study of tax regimes in 190 economies): The Canadian summary
December 13, 2018
Bill C-86, Budget Implementation Act, 2018, No. 2 (second budget bill) gets royal assent (implements key 2018 federal budget measures, measures relating to the political activities of charities, and other measures)
December 30, 2018
Comprehensive and Progressive Agreement for Trans-Pacific Partnership enters into force
2019 provincial budgets
Alberta - October 24, 2019
Manitoba - March 7, 2019
Newfoundland and Labrador - April 16, 2019
Nova Scotia - March 26, 2019
Ontario - April 11, 2019
Quebec - March 21, 2019
Yukon - March 7, 2019
British Columbia - February 19, 2019
New Brunswick - March 19, 2019
Northwest Territories - February 6, 2019
Nunavut - February 20, 2019
Prince Edward Island - June 25, 2019
Saskatchewan - March 20, 2019
Managing your taxes
Income tax calculator for individuals
Calculate your personal tax bill and marginal tax rates.
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Past Federal and Provincial Budgets
Review our pre-budget video
Looking ahead at the budget
Looking ahead to Canada’s 2019 federal budget — we can only speculate on what tax measures might be in it. Where we go from here will depend on whether the Canadian government believes it has sufficiently addressed the impact of US tax reform on Canada’s economy.
This is also the government’s last budget before the October 2019 election. An election year budget with “goodies” for taxpayers might be too difficult for the government to resist, so a few surprises may be on the way.
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