Canada announces new negative COVID-19 test requirement prior to air travel

The Canadian government has announced the implementation of a new mandatory requirement in which all travelers flying into Canada from abroad must have a negative result for a COVID-19 test prior to their scheduled departure to Canada. The negative COVID test must have been performed no more than 72 hours before boarding an aircraft to Canada and must be a polymerase chain reaction (PCR) test.

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

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