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Beginning July 6, fully vaccinated travelers who are permitted to enter Canada will no longer be subject to the full 14-day federal government quarantine or an eighth day COVID-19 test, provided they have obtained a negative COVID-19 test upon arrival in Canada. Fully vaccinated air travelers will also no longer be required to complete a three-day quarantine in a government-authorized hotel. Fully vaccinated travelers include those who have received the full series of a vaccine (or combination of vaccines) accepted by the Government of Canada (Pfizer, Moderna, AstraZeneca/ COVISHIELD, and Janssen - Johnson & Johnson) at least 14 days prior to arriving in Canada. In order to qualify for the quarantine exemption, fully vaccinated travelers will be required to upload documentation evidencing their vaccination status into the ArriveCan app before entering Canada. Pre- and on-arrival testing continues to be required. There are no changes to Canada's current quarantine measures for travelers who are not fully vaccinated.
A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.