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January 24, 2022
2022-0132

Canada introduces new travel restrictions for unvaccinated foreign nationals

Canada imposed new travel restrictions on January 15, requiring that all foreign nationals entering Canada must be considered fully vaccinated against COVID-19, subject to very limited exemptions. Canadian citizens, permanent residents, persons registered under the Indian Act, and protected persons remain exempt from the requirement to be fully vaccinated until February 28. To be considered fully vaccinated, a person must have received the full series of vaccine that is approved by the Government of Canada at least 14 days prior to entering Canada.

A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.

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Full text of Tax Alert