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On 26 March 2026, Bill C-12 received Royal Assent and new asylum ineligibility rules introduced by the Government of Canada came into force. These changes introduced additional grounds on which certain refugee claims may be found ineligible for referral to the Immigration and Refugee Board. Immigration, Refugees and Citizenship Canada (IRCC) also implemented a temporary public policy that can allow certain individuals with ineligible refugee claims to obtain or keep an open work permit, reducing gaps in work authorization while they await further processing.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.