Passengers check in at the Lufthansa counter at Johannesburg's O R Tambo Airport. AP
Passengers check in at the Lufthansa counter at Johannesburg's O R Tambo Airport. AP
Passengers check in at the Lufthansa counter at Johannesburg's O R Tambo Airport. AP
Passengers check in at the Lufthansa counter at Johannesburg's O R Tambo Airport. AP

First Omicron cases in North America detected in Canada


Willy Lowry
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Live updates: follow the latest news on Covid-19 variant Omicron

The Omicron variant of the coronavirus has reached North America, with the Canadian province of Ontario confirming two cases of the strain after two people returning from a trip to Nigeria tested positive on Sunday.

On Monday afternoon, the province of Quebec confirmed its first case of the variant bringing the total to three cases.

“I know that this new variant may seem concerning, but I want to remind Canadians that vaccination, in combination with public health and individual protective measures, is working to reduce the spread of Covid-19 and its variants in our communities," said Jean-Yves Duclos, Canada’s new minister of health.

The Canadian government has enacted a series of restrictions in a bid to stem the spread of the Omicron variant.

Doctors and scientists around the globe are scrambling to determine how contagious the variant is and whether it is more likely to lead to serious illness and death than previous iterations of the virus.

Canada has once again tightened border restrictions, banning travellers from southern Africa until January 31, 2022.

Foreign visitors who have travelled to certain countries in southern Africa in the past 14 days will not be allowed to enter the country, while Canadian citizens and permanent residents will be subjected to enhanced testing and quarantine measures.

“Our government continues to take unprecedented and decisive action to protect the health and safety of Canadians,” Minister of Transport Omar Alghabra said.

“Today's measures, including new requirements for third-country pre-departure testing for travellers coming to Canada from certain southern African countries, are being put in place to prevent new variants of the Covid-19 virus from being introduced and spread in Canada.”

On Friday, the World Health Organisation declared the B.1.1.529 variant first detected in South Africa — better known as Omicron — to be a “variant of concern”.

The WHO said Omicron poses a “very high” global risk and urged its 194 member countries to ramp up vaccination efforts particularly among “high-priority groups”, such as the elderly and those who are immunocompromised.

Banned items
Dubai Police has also issued a list of banned items at the ground on Sunday. These include:
  • Drones
  • Animals
  • Fireworks/ flares
  • Radios or power banks
  • Laser pointers
  • Glass
  • Selfie sticks/ umbrellas
  • Sharp objects
  • Political flags or banners
  • Bikes, skateboards or scooters
UAE and Russia in numbers

UAE-Russia ties stretch back 48 years

Trade between the UAE and Russia reached Dh12.5 bn in 2018

More than 3,000 Russian companies are registered in the UAE

Around 40,000 Russians live in the UAE

The number of Russian tourists travelling to the UAE will increase to 12 percent to reach 1.6 million in 2023

PREMIER LEAGUE RESULTS

Bournemouth 1 Manchester City 2
Watford 0 Brighton and Hove Albion 0
Newcastle United 3 West Ham United 0
Huddersfield Town 0 Southampton 0
Crystal Palace 0 Swansea City 2
Manchester United 2 Leicester City 0
West Bromwich Albion 1 Stoke City 1
Chelsea 2 Everton 0
Tottenham Hotspur 1 Burnley 1
Liverpool 4 Arsenal 0

MAIN CARD

Bantamweight 56.4kg
Abrorbek Madiminbekov v Mehdi El Jamari

Super heavyweight 94 kg
Adnan Mohammad v Mohammed Ajaraam

Lightweight 60kg
Zakaria Eljamari v Faridoon Alik Zai

Light heavyweight 81.4kg
Mahmood Amin v Taha Marrouni

Light welterweight 64.5kg
Siyovush Gulmamadov v Nouredine Samir

Light heavyweight 81.4kg
Ilyass Habibali v Haroun Baka

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From: Charsadda, Pakistan

Family: Wife and six children

Favourite holes at Al Ghazal: 15 and 8

Golf Handicap: 6

Childhood sport: cricket 

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Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Chinese Grand Prix schedule (in UAE time)

Friday: First practice - 6am; Second practice - 10am

Saturday: Final practice - 7am; Qualifying - 10am

Sunday: Chinese Grand Prix - 10.10am

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Updated: November 30, 2021, 6:09 AM