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Member Articles


Packaging Contributions - Application Procedures

Circular Letter No. 35,170 of July 1, 2022 discloses the instructions for the fulfillment of the obligations and formalities established in Ordinance No. 331-E/2021, of December 31, regarding the payment of the contribut ...

Portugal Tax Updates June 2022

June 30, 2022:  Withholding Tax on Pensions Earned in Mainland Portugal and in the Azores On 27 June 2022, Despatches no. 7870-D/2022 and no. 7870-E/2022 were published, approving the withholding tables for pensions ...

New Requirement for Payments to Receiver General for Amounts Greater than $10,000

In February, the Federal Government proposed a new rule which will require all payments to the Receiver General for Canada for income tax or Goods & Services Tax/Harmonized Sales Tax (“GST/HST”) of more than $10, ...

What is the Super-Deduction Tax Incentive?

During the Covid-19 pandemic the government introduced the super-deduction tax incentive to stimulate small business investment. But what is it? Super-deduction Capital Allowance All purchases of new plant and machiner ...

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