On 16 December 2022, Immigration Canada announced new Labor Market Impact Assessment (LMIA) exemption codes for certain Canadian work permit application categories under the International Mobility Program. Specifically, many of the previous codes have been replaced with new codes that will need to be reflected in all work permit applications, including the employer compliance offer that is submitted via the compliance portal as part of all employer-specific work permits that are LMIA-exempt. New codes have been introduced to replace several commonly used exemption codes such as the GATS C12, A75, CUSMA (formally NAFTA) T23 and T24 categories.
A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.
