Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

December 1, 2021

Canada introduces new measures to address COVID-19 Omicron variant

On 30 November 2021, 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 31 January 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



The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2023, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct