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Canada introduces new travel restrictions for unvaccinated foreign nationals
On 15 January 2022, the Government of Canada imposed new travel restrictions requiring that all foreign nationals entering Canada must be considered fully vaccinated against COVID-19, subject to very limited exemptions. Canadian citizens, permanent residents, persons registered under the Indian Act, and protected persons remain exempt from the requirement to be fully vaccinated until 28 February 2022.
A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.