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13 April 2026

Canada announces new requirements for low wage Labour Market Impact Assessment applications

Effective 1 April 2026, Canada has implemented material changes affecting employers seeking Labour Market Impact Assessments (LMIAs) for low wage positions under the Temporary Foreign Worker Program (TFWP). The changes tighten minimum recruitment requirements by extending the mandatory advertising period and introducing a new obligation to demonstrate targeted outreach to youth. At the same time, the federal government has introduced time-limited, location-specific measures intended to support eligible rural employers by providing potential relief from the low wage positions cap. These developments increase the required lead time and documentation expectations for employers, while offering conditional flexibility in specific locations. Employers with ongoing or planned low wage hiring should reassess timelines and eligibility promptly.

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

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Attachment

Full text of Tax Alert

Document ID: 2026-0846

 
 

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