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June 26, 2024

Government of Canada introduces legislation for citizenship by descent

The Honourable Marc Miller, Minister of Immigration, Refugees and Citizenship (IRCC), has proposed legislation, referred to as Bill C-71, an Act to amend the Citizenship Act (2024) (Bill C-71) that would extend Canadian citizenship by descent beyond the first generation in a manner that is intended by the government to be both inclusive, while still safeguarding the integrity of Canadian citizenship. Bill C-71 is also designed to reinstate citizenship for “Lost Canadians”—individuals who either lost their Canadian citizenship or were never able to acquire it due to citizenship laws previously in place.

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

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Full text of Tax Alert