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On 26 September 2022, Canada announced plans to lift the COVID-19 border requirements as of 1 October 2022. The plans include the lifting of vaccination requirements for entry to Canada, testing and isolation requirements, and the requirement to complete the ArriveCAN app, which will now be optional. Canada will also be removing requirements to conduct health checks for travel on air or rail and the requirement to wear mask while travelling.
A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.