Federal budget - March 19, 2019

An election year budget

The tax year in 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.

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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

February 26, 2018

Saskatchewan PST exemption on certain insurance premiums announced

February 27, 2018

Federal budget

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

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

April 2018

April 6, 2018

Prince Edward Island budget

April 10, 2018

Saskatchewan budget

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

August 2018

September 2018

September 12, 2018

Launch of Business Council of Canada’s and PwC’s study “The Impacts of US Tax Reform on Canada’s Economy” (estimates the impact of US tax reform on the Canadian economy)

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

Launch of PwC’s Worldwide Tax Summaries – Corporate Taxes 2018/19 ebook, PDF and online (tax summaries for 157 countries)

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

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)

November 30, 2018

United States-Mexico-Canada Agreement signed

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

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2019 provincial budgets

Alberta - October 24, 2019 > Read more

British Columbia - February 19, 2019 > Read more

Manitoba - March 7, 2019 > Read more

New Brunswick - March 19, 2019 > Read more

Newfoundland and Labrador - April 16, 2019 

Northwest Territories - February 6, 2019

Nova Scotia - March 26, 2019

Nunavut - February 20, 2019

Ontario - April 11, 2019 > Read more

Prince Edward Island - June 25, 2019

Quebec - March 21, 2019 > Read more

Saskatchewan - March 20, 2019

Yukon - March 7, 2019

Managing your taxes

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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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Dean Landry

National Tax Leader, PwC Canada

Tel: +1 416 815 5090

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