December 1, 2021
Canada introduces new measures to address COVID-19 Omicron variant
On November 30, the Government of Canada implemented additional measures at Canadian borders to reduce the risk of importation and transmission of the new COVID-19 variant Omicron, which at the time of writing is being considered a variant of concern. Effective immediately and until at least January 31, 2022, foreign nationals who have been to certain countries in the Southern Africa region in the last 14 days will not be able to travel to Canada, and Canadians returning from the region will face additional measures regarding entry to Canada. Additionally, all travelers coming to Canada by air, regardless of country of origin will be required to obtain a COVID-19 test upon arrival at a Canadian airport in addition to their molecular PCR test. This is irrespective of vaccination status and is applicable to Canadian citizens and Permanent Residents as well.
A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.
Full text of Tax Alert