Nomadic Tax Institute

Policy updates

Publicly sourced cross-border tax developments. Dates, status and scope are shown separately so they can be read in context.

2639 updates

Scope: Canada

Status requires verification

Minister Metlege Diab highlights the extension of federal fuel excise tax relief on gasoline, diesel and aviation fuels for Canadians

The Government of Canada extended the **temporary suspension of the federal fuel excise tax** on gasoline, aviation gasoline, diesel and other aviation fuel through **January 31, 2027**. From **February 1-March 31, 2027**, fuel excise tax will be charged at **50% of regular rates**, before returning to full rates effective **April 1, 2027**. This measure aims to reduce everyday costs for Canadians, including households, truckers and businesses.

Editorial impact label: High

Published
Not recorded
Policy event
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Effective
Apr 20, 2026
Verification
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Open cited source

Scope: Canada

Status requires verification

Temporary rate reductions of excise tax on certain fuels (ETSL82)

An updated Notice (ETSL82) issued in June 2026 reflects legislative changes under the Spring Economic Update that set the excise tax rate to **zero per litre** for unleaded gasoline, aviation gasoline, diesel, and other aviation fuels delivered or imported into Canada after **April 19, 2026** and before **September 8, 2026**, confirming reporting obligations during the reduced-rate period. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/technical-information/excise-taxes-special-levies/excise-taxes-special-levies-notices/etsl82-proposed-temporary-rate-reductions-excise-tax-on-certain-types-fuel.html?utm_source=openai))

Editorial impact label: Medium

Published
Not recorded
Policy event
Not recorded
Effective
Apr 20, 2026
Verification
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Open cited source

Scope: Global

Status requires verification

Enrolled Agent Special Enrollment Examination fee reduction (IRS Interim Final Rule)

As of 20 April 2026, the IRS lowered the user fee for each part of the Enrolled Agent Special Enrollment Examination from US$99 per part to US$66 per part. This affects candidates taking the EA SEE in the May 2026-February 2027 testing period. Contractor fees are separate. Reduced fees recognize updated cost basis from biennial review.

Editorial impact label: Low

Published
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Policy event
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Effective
Apr 20, 2026
Verification
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Open cited source

Scope: Canada

Proposed

Temporary suspension of federal fuel excise tax on gasoline, diesel & aviation fuels

The government proposed amendments under the Excise Tax Act to set federal fuel excise tax rates to **zero cents per litre** for gasoline, diesel, unleaded aviation gasoline, and other aviation fuels, effective **April 20, 2026** through **Labour Day, September 7, 2026**, to ease energy price pressures. ([canada.ca](https://www.canada.ca/en/department-finance/news/2026/04/temporarily-suspending-the-federal-fuel-excise-tax.html?utm_source=openai))

Editorial impact label: Medium

Published
Not recorded
Policy event
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Effective
Apr 20, 2026
Verification
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Open cited source

Scope: Canada

Status requires verification

Implementation of Grocery & Essentials Benefit and Fuel Excise Tax Suspension

Starting April 20, 2026, the federal excise taxes on gasoline, diesel and certain aviation fuels are suspended through September 7, 2026. Concurrently, the GST/HST credit is replaced by the Canadian Groceries & Essentials Benefit as of July 3, 2026, with eligible recipients receiving a supplemental payment on June 5, 2026 and higher ongoing quarterly payments under the new system. These measures aim to reduce cost of living pressures for Canadians via lower fuel costs and more generous benefit payments.

Editorial impact label: High

Published
Not recorded
Policy event
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Effective
Apr 20, 2026
Verification
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Open cited source

Scope: Canada

Status requires verification

Spring Economic Update 2026: Tax-related measures and interest rates

The Spring Economic Update 2026 introduces several new and temporary tax-measures: • A temporary setting of excise tax rates on gasoline, unleaded aviation gasoline, diesel and aviation fuel to **$0.00** from **April 20 to September 7, 2026**; • making permanent the **Employee Ownership Trust Tax Exemption**; • simplifying the application process for the Disability Tax Credit; • reducing the Canada Pension Plan (CPP) contribution rate from **9.9% to 9.5%**, effective January 1, 2027; plus, CRA prescribed rates: interest on overdue taxes set at **7%**, overpayment rates 3-5% etc. These affect both individuals and corporations across multiple tax categories.

Editorial impact label: High

Published
Not recorded
Policy event
Not recorded
Effective
Apr 20, 2026
Verification
Not recorded

Open cited source

Scope: Canada

Status requires verification

Temporary suspension of federal fuel excise tax and introduction of Canada Groceries and Essentials Benefit

Starting April 20, 2026 to September 7, 2026, the federal government temporarily suspended the full federal excise tax on gasoline, diesel, and aviation fuels. Also, the GST/HST Credit will be replaced by the new Canada Groceries and Essentials Benefit starting July 3, 2026, with a one-time top-up on June 5. ([canada.ca](https://www.canada.ca/en/leader-government-house-commons/news/2026/04/government-of-canada-reduces-fuel-costs-and-delivers-direct-affordability-support-to-canadians.html?utm_source=openai))

Editorial impact label: High

Published
Not recorded
Policy event
Not recorded
Effective
Apr 20, 2026
Verification
Not recorded

Open cited source

Scope: Canada

Proposed

Government launches temporary fuel excise tax rate reductions for certain types of fuel

The Government of Canada has proposed to reduce the federal excise tax rate **to zero** for unleaded gasoline, unleaded aviation gasoline, diesel fuel, and aviation fuel delivered or imported after April 19, 2026 and before September 8, 2026. This temporary measure aims to provide relief to consumers and businesses facing high fuel costs. The policy requires that fuel suppliers be licensed or hold accounts under the Excise Tax Act, and accurate tracking of delivery dates and inventory is essential to comply. Violations or mis-classification could lead to liabilities under the Excise Tax Act and associated regulations.

Editorial impact label: High

Published
Not recorded
Policy event
Not recorded
Effective
Apr 20, 2026
Verification
Not recorded

Open cited source

Scope: Canada

Status requires verification

ETSL82 Temporary rate reductions of excise tax on certain types of fuel

Notice ETSL82 implements the temporary zero-rate excise tax reduction for gasoline, diesel, aviation fuels delivered/imported after April 19, 2026 and before September 8, 2026; returning to normal rates after that date. It applies under Excise Tax Act obligations and requires proper filing and reporting.

Editorial impact label: Medium

Published
Not recorded
Policy event
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Effective
Apr 20, 2026
Verification
Not recorded

Open cited source

Scope: Canada

Status requires verification

Spring Economic Update 2026 Introduces Key Measures: Employee Ownership & Fuel Tax Suspension

The Spring Economic Update 2026 includes several tax and fiscal measures: proposed permanent Employee Ownership Trust Tax Exemption to shelter up to \$10 million gain from qualifying business transfers; temporary suspension of excise taxes on gasoline, aviation gasoline, diesel & aviation fuels from April 20 to September 7, 2026; lowering Canada Pension Plan contribution rate from 9.9 % to 9.5 % effective January 1, 2027; and enhanced benefits under the Groceries & Essentials Benefit.

Editorial impact label: High

Published
Not recorded
Policy event
Not recorded
Effective
Apr 20, 2026
Verification
Not recorded

Open cited source

Scope: Canada

Proposed

Proposed temporary rate reductions of excise tax on certain types of fuel

Government of Canada proposes to cut federal excise tax to zero on unleaded gasoline, aviation gasoline, leaded aviation gasoline, diesel fuel, and aviation fuel delivered or imported between April 19 and September 8, 2026—covering licensed wholesalers, importers, or manufacturers. This affects reporting using Form B200 and filing obligations during mixed rate periods.

Editorial impact label: Medium

Published
Not recorded
Policy event
Not recorded
Effective
Apr 19, 2026
Verification
Not recorded

Open cited source

Scope: United States

Status requires verification

Tax Relief for Taxpayers Impacted by Wildfires in Southeast Georgia; Various Deadlines Postponed to Aug. 20

The IRS announced disaster tax relief effective for parts of Southeast Georgia (Clinch, Echols, Brantley counties) affected by wildfires and straight-line winds beginning April 18, 2026. Affected individuals and businesses now have until **August 20, 2026** to file federal returns and pay taxes originally due after April 18. Penalties on payroll and excise tax deposits due between April 18 and May 4 are abated if paid by May 4. Relief includes most tax returns, estimated payments, etc.; some information returns are excluded. Additionally, fees for requesting copies of returns/transcripts are waived. Other actions due during that period are postponed. Source: IRS news release GA-2026-03; Section 7508A regulations.

Editorial impact label: Medium

Published
Not recorded
Policy event
Not recorded
Effective
Apr 18, 2026
Verification
Not recorded

Open cited source

Scope: United States

Status requires verification

IRS tax relief for taxpayers impacted by wildfires in Southeast Georgia; various deadlines postponed to Aug. 20

IRS postpones multiple filing and payment deadlines to August 20, 2026 for individuals and businesses in Clinch, Echols, and Brantley counties (GA) affected by the April 18, 2026 wildfires. Penalties for some payroll and excise tax deposits abated, disaster payments excluded from income, and retirement plan relief available.

Editorial impact label: Low

Published
Not recorded
Policy event
Not recorded
Effective
Apr 18, 2026
Verification
Not recorded

Open cited source

Scope: United States

Status requires verification

IRS announces tax relief for taxpayers impacted by wildfires in Southeast Georgia; various deadlines postponed to Aug. 20

Following a State of Georgia declaration for wildfires and straight-line winds starting April 18, 2026, the IRS provides disaster-related relief allowing individuals and businesses in Clinch, Echols, and Brantley counties (and any later added counties) to extend tax return filing and payment deadlines falling on or after April 18 and before August 20, 2026. Penalties on payroll and excise tax deposits due in that period are abated if deposited by May 4, and quarterly payroll and certain excise tax returns (normally due April 30 or July 31) are also postponed to August 20, 2026. Enacted under the Disaster Related Extension of Deadlines Act (H.R. 1491).

Editorial impact label: Medium

Published
Not recorded
Policy event
Not recorded
Effective
Apr 18, 2026
Verification
Not recorded

Open cited source

Scope: United States

Status requires verification

Notice 2026-24: Waiver of Addition to Tax for Underpayment by Farmers/Fishermen

Waives the addition to tax under section 6654 for qualifying farmers and fishermen who, by April 15, 2026, file their 2025 calendar-year federal income tax return and pay in full any tax due. Helps alleviate estimated tax underpayment penalties for eligible noncorporate producers who have seasonal income patterns.

Editorial impact label: Low

Published
Not recorded
Policy event
Not recorded
Effective
Apr 15, 2026
Verification
Not recorded

Open cited source

Scope: United States

Status requires verification

Notice 2026-24: Relief from addition to tax under § 6654 for qualifying farmers and fishermen

Notice 2026-24 waives the addition to tax under section 6654 for underpayment of estimated income tax by qualifying farmers and fishermen who file their 2025 tax returns and pay in full any tax due by April 15, 2026. Automatic for eligible taxpayers; others may file for abatement.

Editorial impact label: Medium

Published
Not recorded
Policy event
Not recorded
Effective
Apr 15, 2026
Verification
Not recorded

Open cited source

Scope: United States

Status requires verification

Notice 2026-24: Waiver of the addition to tax under section 6654 for underpayment of estimated income tax by qualifying farmers and fishermen

For the 2025 calendar tax year, qualifying farmers or fishermen who file by April 15, 2026, and pay in full any tax due may have the penalty for underpayment of estimated tax (section 6654 addition to tax) automatically **waived**. Taxpayers who already filed and reported the penalty may request abatement via Form 843, citing “Request for Relief under Notice 2026-24.” This relief responds to difficulties in completing certain forms—such as Form 8995—for the 2025 return. ([irs.gov](https://www.irs.gov/irb/2026-17_IRB?utm_source=openai))

Editorial impact label: Medium

Published
Not recorded
Policy event
Not recorded
Effective
Apr 15, 2026
Verification
Not recorded

Open cited source

Scope: United States

Status requires verification

Waiver of estimated tax penalty for qualifying farmers and fishermen for 2025

Notice in Internal Revenue Bulletin 2026-17 provides an automatic waiver of the underpayment penalty under IRC section 6654 for qualifying farmers and fishermen for the 2025 tax year if they file a calendar-year tax return and pay in full any tax due by April 15, 2026. Taxpayers who already reported the penalty may file Form 843 to claim abatement. This offers relief to those who may not have made sufficient estimated tax payments due to uncertainty.

Editorial impact label: Medium

Published
Not recorded
Policy event
Not recorded
Effective
Apr 15, 2026
Verification
Not recorded

Open cited source

Scope: Global

Status requires verification

Spring Economic Update 2026: Canada-wide tax & excise duty changes

Confirmed new Government proposals include temporary zeroing of excise-tax rates on gasoline, diesel and aviation fuel from April 20 to September 7, 2026; extending a 2 % cap on inflation adjustments for beer, wine and spirits excise duties and halving the duty rate on first 15,000 hectolitres of beer brewed in Canada for two years; making Employee Ownership Trust Tax Exemption permanent; payments of the groceries & essentials benefit beginning June 5.

Editorial impact label: Medium

Published
Not recorded
Policy event
Not recorded
Effective
Apr 14, 2026
Verification
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Open cited source

Scope: United States

Status requires verification

T.D. 10044: Final Rule Defining ‘Qualified Tips’ Under One, Big, Beautiful Bill

Issued April 13, 2026, these final IRS regulations implement Section 224 of OBBBA by defining over 70 occupations that customarily and regularly receive tips. For those occupations, federal **income tax on tips** is eliminated, while **FICA and other tip reporting requirements** remain. Crucial for tip‐earning workers and employers adjusting withholding and reporting systems.

Editorial impact label: High

Published
Not recorded
Policy event
Not recorded
Effective
Apr 13, 2026
Verification
Not recorded

Open cited source