Tax Bulletin: US legislative changes – Filing due dates

In the year 2015, US legislative changes were made through the adoption of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015. Discover our overview of the main changes, effective for taxation years beginning after December 31, 2015.

Although this law does not have the primary purpose of taxation changes, it contained significant changes to rules regarding deadlines for filing tax returns or US information.

These changes concern individuals and several types of entities. We will skim through changes that affect individuals, corporations and partnerships.

This document is only available in French.