• American tourist boat 'Maid of the Mist' glides past a Canadian vessel in Niagara Falls, Ontario, Canada July 21, 2020. Reuters
    American tourist boat 'Maid of the Mist' glides past a Canadian vessel in Niagara Falls, Ontario, Canada July 21, 2020. Reuters
  • 'Maid of the Mist' is limited to 50 per cent occupancy under New York state rules. Reuters
    'Maid of the Mist' is limited to 50 per cent occupancy under New York state rules. Reuters
  • That means it can carry up to 250 passengers at a time. Reuters
    That means it can carry up to 250 passengers at a time. Reuters
  • In contrast, Canadian tourist boat 'Hornblower' was limited under Ontario's rules to just six passengers. Reuters
    In contrast, Canadian tourist boat 'Hornblower' was limited under Ontario's rules to just six passengers. Reuters
  • Canadian tourists have ample space aboard the 'Hornblower'. Reuters
    Canadian tourists have ample space aboard the 'Hornblower'. Reuters
  • The Falls straddle Ontario and New York. Reuters
    The Falls straddle Ontario and New York. Reuters
  • On Friday, July 24, regions in Ontario entered stage three of their opening, following which the 'Hornblower' will be able to allow up to 100 people on board. Reuters
    On Friday, July 24, regions in Ontario entered stage three of their opening, following which the 'Hornblower' will be able to allow up to 100 people on board. Reuters

US v Canada: photos of Niagara Falls boats show different approaches to pandemic


Janice Rodrigues
  • English
  • Arabic

The world-famous Niagara Falls straddles the United States and Canada, with its water falling on both the Ontario and New York sides of the border.

Pictures of boat tours by both American and Canadian operators highlight a difference in the handling of the Covid-19 crisis in the two countries.

Canada’s main boat tour company Hornblower Niagara Cruises, which usually can carry up to 700 people, can currently take only six passengers at a time because of Ontario’s strict social distancing guidelines.

In contrast, US-owned Maid of the Mist, which normally allows 500 people, is operating at 50 per cent capacity, so 250 people can be on board.

This means that although the two boats were photographed gliding next to each other, they painted very different pictures.

However, on Friday, July 24, regions in Ontario entered stage three of their opening, which allows more businesses and public spaces to reopen. According to these new regulations, the Hornblower will now be able to allow up to 100 people on board at a time, but that is still only only 14 per cent of its capacity.

“The visuals are pretty ridiculous. You’ve got this giant vessel with six people on it but that’s what’s permitted,” said Hornblower Niagara Cruises vice president Mory DiMaurizio when only six people were allowed. “Of course, when we look across the way at our competitor, we would love to have the ability to carry 30 per cent or 50 per cent but to do so in a safe way is equally important, or even more important.”

The US has been very badly hit by the coronavirus pandemic, registering 4,178,021 cases at time of publishing. Canada, meanwhile, had 115,470 registered cases. This means that, at the time of publishing, the US had around quadruple the registered cases per capita as Canada.

Canada shut its international borders in early March to everyone apart from the US and Canadian citizens, and on March 17 schools, bars, restaurants and large social gatherings were shut. America took similar shutdown action across states between March 19 and April 3 (Georgia was the last state to do so). Critically, in mid-March the Canadian testing rate was nearly five times higher than that of the US according to Vox.

The American operator Maid of the Mist boat tours opened to the public on June 26. According to its website, it has incorporated safety regulations like placing markers to remind people to socially distance, making face coverings and health screenings necessary and installing hand sanitiser stations.

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Borussia Dortmund v Schalke (4.30pm) 

RB Leipzig v Freiburg (4.30pm) 

Hoffenheim v Hertha Berlin (4.30pm) 

Fortuna Dusseldorf v Paderborn  (4.30pm) 

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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

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