People get exercise along the lakeshore path on Lake Ontario on a fall day during the coronavirus pandemic in Toronto, 29 September. Nathan Denette/The Canadian Press via AP
People get exercise along the lakeshore path on Lake Ontario on a fall day during the coronavirus pandemic in Toronto, 29 September. Nathan Denette/The Canadian Press via AP
People get exercise along the lakeshore path on Lake Ontario on a fall day during the coronavirus pandemic in Toronto, 29 September. Nathan Denette/The Canadian Press via AP
People get exercise along the lakeshore path on Lake Ontario on a fall day during the coronavirus pandemic in Toronto, 29 September. Nathan Denette/The Canadian Press via AP

A second lockdown will be especially tough in cold countries


  • English
  • Arabic

Montreal, where I live, is going into lockdown again.

The pattern of rising coronavirus cases is by now familiar to people around the world. Countries that had beaten the virus earlier this spring and "flattened the curve" are now struggling with a second wave. France and Spain, which were hit hard in March, are seeing a resurgence of cases rivalling those in the early days. Germany and the Netherlands are in the grip of a second wave. In countries like the US and India, there wasn't even that brief respite.

This week the Quebec government announced a second lockdown in Montreal and Quebec City, as well as some surrounding regions that are hard hit. Only a few countries have reimposed tough lockdown measures a second time, because lockdowns are extremely unpopular, despite the disaster that unfolds without them in place. Israel imposed one earlier this month.

Canada is no exception. Cases in the worst-hit provinces, Quebec and Ontario, are rising as the global death toll passes 1 million. It is a sombre moment, highlighting the relentlessness of this virus.

Quebec recently reported 896 new cases of Covid-19, a figure that competes with spring infections. Most of the new cases are driven by young people contracting and spreading the virus. So while hospitals are not yet overwhelmed by patients, it is only a matter of time before the more vulnerable are affected.

Doctors are worried that younger people will infect older relatives, and that they will take longer to recover when they go to hospital, tying up resources. There have already been a few cases of infections in nursing homes, which were hit particularly hard in March and April.

In total, Quebec, the province that includes Montreal, had over 73,000 infections earlier this week and more than 5,800 deaths. At the prospect of a second lockdown I am experiencing a condensed version of the various stages of grief, cycling between frustration, anger and resignation at various points of the day. But mostly just resignation brought on by exhaustion.

  • Justin Trudeau, Canada's Prime Minister, puts on a protective mask after a news conference in Ottawa, Ontario, Canada, on 25 September. David Kawai/Bloomberg
    Justin Trudeau, Canada's Prime Minister, puts on a protective mask after a news conference in Ottawa, Ontario, Canada, on 25 September. David Kawai/Bloomberg
  • A healthcare worker poses for a photograph while walking towards a line of patients waiting outside a Covid-19 testing centre at St. Michael's Hospital in Toronto, Ontario, Canada on September 19. Cole Burston/Bloomberg
    A healthcare worker poses for a photograph while walking towards a line of patients waiting outside a Covid-19 testing centre at St. Michael's Hospital in Toronto, Ontario, Canada on September 19. Cole Burston/Bloomberg
  • A bartender talks to a patron at Lemeac restaurant on the first day after the coronavirus restrictions were lifted to visit restaurants in Montreal, Quebec, Canada, on June 22. Christinne Muschi/ Reuters
    A bartender talks to a patron at Lemeac restaurant on the first day after the coronavirus restrictions were lifted to visit restaurants in Montreal, Quebec, Canada, on June 22. Christinne Muschi/ Reuters
  • A boy plays on a phone as he waits in line for hours at a Covid-19 assessment centre at Mount Sinai Hospital during in Toronto on 24 September. Nathan Denette/The Canadian Press via AP
    A boy plays on a phone as he waits in line for hours at a Covid-19 assessment centre at Mount Sinai Hospital during in Toronto on 24 September. Nathan Denette/The Canadian Press via AP
  • People queue up outside a Covid-19 testing centre at Women's College Hospital in Toronto, Ontario, Canada, on September 18. Cole Burston/Bloomberg
    People queue up outside a Covid-19 testing centre at Women's College Hospital in Toronto, Ontario, Canada, on September 18. Cole Burston/Bloomberg
  • A woman at a park in the Montreal financial district on 28 September 28. Paul Chiasson/The Canadian Press via AP
    A woman at a park in the Montreal financial district on 28 September 28. Paul Chiasson/The Canadian Press via AP
  • A pedestrian in Old Montreal, on 28 September. Paul Chiasson/The Canadian Press via AP
    A pedestrian in Old Montreal, on 28 September. Paul Chiasson/The Canadian Press via AP
  • A woman wears a face mask as she walks by a sign advising of the mandatory wearing of masks and face coverings in Montreal, on 21 September. Graham Hughes/The Canadian Press via AP
    A woman wears a face mask as she walks by a sign advising of the mandatory wearing of masks and face coverings in Montreal, on 21 September. Graham Hughes/The Canadian Press via AP
  • Chairs stacked outside a bistro as the Quebec government has ordered all restaurants, bars and casinos to close for 28 days effective midnight September 30 as Covid-19 numbers continue to rise in Montreal, Quebec, Canada, 29 September. Christinne Muschi / Reuters
    Chairs stacked outside a bistro as the Quebec government has ordered all restaurants, bars and casinos to close for 28 days effective midnight September 30 as Covid-19 numbers continue to rise in Montreal, Quebec, Canada, 29 September. Christinne Muschi / Reuters

To be sure, the lockdown is less harsh than the measures earlier in spring. Restaurants and bars will be closed, though the former can still offer takeout meals. Museums and libraries will be closed too. But businesses like gyms and hair salons will remain open. In-house gatherings are banned. Schools and day-cares will remain open, even at the highest alert level. There appears to be a government consensus that the social and economic cost of a full lockdown, even one that may arrest this wave in a shorter time, is too great to bear.

Still, it is frustrating. We are barrelling towards winter, which in Canada can be brutal, and without a vaccine candidate that is widely available in the autumn, an impossible feat, I am having a hard time imagining what life is supposed to look like in the coming months.

At least in the summer and fall, there was the panacea of walks in the park, an evening reading on the balcony, socially-distanced meetings with friends, strolls down the city’s boulevards or up the Mont Royal. It is harder to keep that up in sub-zero temperatures, especially with a baby.

I know I am lucky to be here in a country with a functioning healthcare system...

I am also frustrated because crowded bars were allowed to continue operating for much of the summer, despite quickly emerging as hotspots for the virus to spread. Closing these establishments may have allowed for a milder second wave, particularly one that is being driven by younger residents of the city.

I am worried about the next few months. Current infection rates are lagging indicators – they show a snapshot today, but the deaths and further infections that have already happened will show up only in a couple of weeks. As the premier of neighbouring Ontario, the most populous province in Canada, said, the second wave may end up becoming a tsunami.

I know I am lucky to be here in a country with a functioning healthcare system, a pandemic that did not spiral out of control as it did south of the border and where the government's focus has been on tiding people over financially as they struggle with job loss. The cost of health care is not even an issue. And we are spared political and security instability.

But I cannot help but feel sad at the prospect of yet another season without friends, without the laughter and conversation over a warm meal with family, meetings of minds with strangers or a hot cup of coffee while browsing in my favourite bookstore, smiles unhindered by masks, hugs unhindered by fear.

As our reserves are depleted, we will just have to carry on for a while longer, and perhaps we will eventually see ourselves through this whole mess. As Justin Trudeau, Canada’s Prime Minister, said in a recent speech: “It’s all too likely we won’t be gathering for Thanksgiving, but we still have a shot at Christmas.”

Here’s hoping.

Kareem Shaheen is a veteran Middle East correspondent in Canada

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DUBAI SEVENS 2018 DRAW

Gulf Men’s League
Pool A – Dubai Exiles, Dubai Hurricanes, Bahrain, Dubai Sports City Eagles
Pool B – Jebel Ali Dragons, Abu Dhabi Saracens, Abu Dhabi Harlequins, Al Ain Amblers

Gulf Men’s Open
Pool A – Bahrain Firbolgs, Arabian Knights, Yalla Rugby, Muscat
Pool B – Amman Citadel, APB Dubai Sharks, Jebel Ali Dragons 2, Saudi Rugby
Pool C – Abu Dhabi Harlequins 2, Roberts Construction, Dubai Exiles 2
Pool D – Dubai Tigers, UAE Shaheen, Sharjah Wanderers, Amman Citadel 2

Gulf U19 Boys
Pool A – Deira International School, Dubai Hurricanes, British School Al Khubairat, Jumeirah English Speaking School B
Pool B – Dubai English Speaking College 2, Jumeirah College, Dubai College A, Abu Dhabi Harlequins 2
Pool C – Bahrain Colts, Al Yasmina School, DESC, DC B
Pool D – Al Ain Amblers, Repton Royals, Dubai Exiles, Gems World Academy Dubai
Pool E – JESS A, Abu Dhabi Sharks, Abu Dhabi Harlequins 1, EC

Gulf Women
Pool A – Kuwait Scorpions, Black Ruggers, Dubai Sports City Eagles, Dubai Hurricanes 2
Pool B – Emirates Firebirds, Sharjah Wanderers, RAK Rides, Beirut Aconites
Pool C – Dubai Hurricanes, Emirates Firebirds 2, Abu Dhabi Saracens, Transforma Panthers
Pool D – AUC Wolves, Dubai Hawks, Abu Dhabi Harlequins, Al Ain Amblers

Gulf U19 Girls
Pool A – Dubai Exiles, BSAK, DESC, Al Maha
Pool B – Arabian Knights, Dubai Hurricanes, Al Ain Amblers, Abu Dhabi Harlequins

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The specs

Engine 60kwh FWD

Battery Rimac 120kwh Lithium Nickel Manganese Cobalt Oxide (LiNiMnCoO2) chemistry

Power 204hp Torque 360Nm

Price, base / as tested Dh174,500 

Baftas 2020 winners

BEST FILM

  • 1917 - Pippa Harris, Callum McDougall, Sam Mendes, Jayne-Ann Tenggren
  • THE IRISHMAN - Robert De Niro, Jane Rosenthal, Martin Scorsese, Emma Tillinger Koskoff
  • JOKER - Bradley Cooper, Todd Phillips, Emma Tillinger Koskoff
  • ONCE UPON A TIME… IN HOLLYWOOD - David Heyman, Shannon McIntosh, Quentin Tarantino
  • PARASITE - Bong Joon-ho, Kwak Sin-ae

DIRECTOR

  • 1917 - Sam Mendes
  • THE IRISHMAN - Martin Scorsese
  • JOKER - Todd Phillips
  • ONCE UPON A TIME… IN HOLLYWOOD - Quentin Tarantino
  • PARASITE - Bong Joon-ho

OUTSTANDING BRITISH FILM

  • 1917 - Sam Mendes, Pippa Harris, Callum McDougall, Jayne-Ann Tenggren, Krysty Wilson-Cairns
  • BAIT - Mark Jenkin, Kate Byers, Linn Waite
  • FOR SAMA - Waad al-Kateab, Edward Watts
  • ROCKETMAN - Dexter Fletcher, Adam Bohling, David Furnish, David Reid, Matthew Vaughn, Lee Hall
  • SORRY WE MISSED YOU  - Ken Loach, Rebecca O’Brien, Paul Laverty
  • THE TWO POPES - Fernando Meirelles, Jonathan Eirich, Dan Lin, Tracey Seaward, Anthony McCarten

FILM NOT IN THE ENGLISH LANGUAGE

  • THE FAREWELL - Lulu Wang, Daniele Melia
  • FOR SAMA - Waad al-Kateab, Edward Watts
  • PAIN AND GLORY - Pedro Almodóvar, Agustín Almodóvar
  • PARASITE - Bong Joon-ho
  • PORTRAIT OF A LADY ON FIRE - Céline Sciamma, Bénédicte Couvreur

LEADING ACTRESS

  • JESSIE BUCKLEY - Wild Rose
  • SCARLETT JOHANSSON - Marriage Story
  • SAOIRSE RONAN - Little Women
  • CHARLIZE THERON - Bombshell
  • RENÉE ZELLWEGER - Judy

LEADING ACTOR

  • LEONARDO DICAPRIO - Once Upon a Time… In Hollywood
  • ADAM DRIVER - Marriage Story
  • TARON EGERTON - Rocketman
  • JOAQUIN PHOENIX - Joker
  • JONATHAN PRYCE - The Two Popes

SUPPORTING ACTOR

  • TOM HANKS - A Beautiful Day in the Neighborhood
  • ANTHONY HOPKINS - The Two Popes
  • AL PACINO - The Irishman
  • JOE PESCI - The Irishman
  • BRAD PITT - Once Upon a Time… in Hollywood

SUPPORTING ACTRESS

  • LAURA DERN - Marriage Story
  • SCARLETT JOHANSSON - Jojo Rabbit
  • FLORENCE PUGH - Little Women
  • MARGOT ROBBIE - Bombshell
  • MARGOT ROBBIE - Once Upon a Time… in Hollywood

ADAPTED SCREENPLAY

  • THE IRISHMAN - Steven Zaillian
  • JOJO RABBIT - Taika Waititi
  • JOKER - Todd Phillips, Scott Silver
  • LITTLE WOMEN - Greta Gerwig
  • THE TWO POPES - Anthony McCarten

ORIGINAL SCREENPLAY

  • BOOKSMART - Susanna Fogel, Emily Halpern, Sarah Haskins, Katie Silberman
  • KNIVES OUT - Rian Johnson
  • MARRIAGE STORY - Noah Baumbach
  • ONCE UPON A TIME… IN HOLLYWOOD - Quentin Tarantino
  • PARASITE - Han Jin Won, Bong Joon ho

DOCUMENTARY

  • AMERICAN FACTORY - Steven Bognar, Julia Reichert
  • APOLLO 11 - Todd Douglas Miller
  • DIEGO MARADONA - Asif Kapadia
  • FOR SAMA - Waad al-Kateab, Edward Watts
  • THE GREAT HACK - Karim Amer, Jehane Noujaime

OUTSTANDING DEBUT BY A BRITISH WRITER, DIRECTOR OR PRODUCER

  • BAIT - Mark Jenkin (Writer/Director), Kate Byers, Linn Waite (Producers)
  • FOR SAMA - Waad al-Kateab (Director/Producer), Edward Watts (Director)
  • MAIDEN - Alex Holmes (Director)
  • ONLY YOU - Harry Wootliff (Writer/Director)
  • RETABLO - Álvaro Delgado-Aparicio (Writer/Director)

ANIMATED FILM

  • FROZEN 2 - Chris Buck, Jennifer Lee, Peter Del Vecho
  • KLAUS - Sergio Pablos, Jinko Gotoh
  • A SHAUN THE SHEEP MOVIE: FARMAGEDDON - Will Becher, Richard Phelan, Paul Kewley
  • TOY STORY 4 - Josh Cooley, Mark Nielsen

CASTING

  • JOKER - Shayna Markowitz
  • MARRIAGE STORY - Douglas Aibel, Francine Maisler
  • ONCE UPON A TIME… IN HOLLYWOOD - Victoria Thomas
  • THE PERSONAL HISTORY OF DAVID COPPERFIELD - Sarah Crowe
  • THE TWO POPES - Nina Gold

EE RISING STAR AWARD (voted for by the public)

  • AWKWAFINA
  • JACK LOWDEN
  • KAITLYN DEVER
  • KELVIN HARRISON JR.
  • MICHEAL WARD

CINEMATOGRAPHY

  • 1917 - Roger Deakins
  • THE IRISHMAN - Rodrigo Prieto
  • JOKER - Lawrence Sher
  • LE MANS ’66 - Phedon Papamichael
  • THE LIGHTHOUSE - Jarin Blaschke

EDITING

  • THE IRISHMAN - Thelma Schoonmaker
  • JOJO RABBIT - Tom Eagles
  • JOKER - Jeff Groth
  • LE MANS ’66 - Andrew Buckland, Michael McCusker
  • ONCE UPON A TIME… IN HOLLYWOOD - Fred Raskin

COSTUME DESIGN

  • THE IRISHMAN - Christopher Peterson, Sandy Powell
  • JOJO RABBIT - Mayes C. Rubeo
  • JUDY - Jany Temime
  • LITTLE WOMEN - Jacqueline Durran
  • ONCE UPON A TIME… IN HOLLYWOOD - Arianne Phillips

PRODUCTION DESIGN

  • 1917 - Dennis Gassner, Lee Sandales
  • THE IRISHMAN - Bob Shaw, Regina Graves
  • JOJO RABBIT - Ra Vincent, Nora Sopková
  • JOKER - Mark Friedberg, Kris Moran
  • ONCE UPON A TIME… IN HOLLYWOOD - Barbara Ling, Nancy Haigh

SOUND

  • 1917 - Scott Millan, Oliver Tarney, Rachael Tate, Mark Taylor, Stuart Wilson
  • JOKER - Tod Maitland, Alan Robert Murray, Tom Ozanich, Dean Zupancic
  • LE MANS ’66 - David Giammarco, Paul Massey, Steven A. Morrow, Donald Sylvester
  • ROCKETMAN - Matthew Collinge, John Hayes, Mike Prestwood Smith, Danny Sheehan
  • STAR WARS: THE RISE OF SKYWALKER - David Acord, Andy Nelson, Christopher Scarabosio, Stuart Wilson, Matthew Wood

ORIGINAL SCORE

  • 1917 - Thomas Newman
  • JOJO RABBIT - Michael Giacchino
  • JOKER - Hildur Guđnadóttir
  • LITTLE WOMEN - Alexandre Desplat
  • STAR WARS: THE RISE OF SKYWALKER - John Williams

SPECIAL VISUAL EFFECTS

  • 1917 - Greg Butler, Guillaume Rocheron, Dominic Tuohy
  • AVENGERS: ENDGAME - Dan Deleeuw, Dan Sudick
  • THE IRISHMAN - Leandro Estebecorena, Stephane Grabli, Pablo Helman
  • THE LION KING - Andrew R. Jones, Robert Legato, Elliot Newman, Adam Valdez
  • STAR WARS: THE RISE OF SKYWALKER - Roger Guyett, Paul Kavanagh, Neal Scanlan, Dominic Tuohy

MAKE UP & HAIR

  • 1917 - Naomi Donne
  • BOMBSHELL - Vivian Baker, Kazu Hiro, Anne Morgan
  • JOKER - Kay Georgiou, Nicki Ledermann
  • JUDY - Jeremy Woodhead
  • ROCKETMAN - Lizzie Yianni Georgiou

BRITISH SHORT FILM

  • AZAAR - Myriam Raja, Nathanael Baring
  • GOLDFISH - Hector Dockrill, Harri Kamalanathan, Benedict Turnbull, Laura Dockrill
  • KAMALI - Sasha Rainbow, Rosalind Croad
  • LEARNING TO SKATEBOARD IN A WARZONE (IF YOU’RE A GIRL) - Carol Dysinger, Elena Andreicheva
  • THE TRAP - Lena Headey, Anthony Fitzgerald

BRITISH SHORT ANIMATION

  • GRANDAD WAS A ROMANTIC - Maryam Mohajer
  • IN HER BOOTS - Kathrin Steinbacher
  • THE MAGIC BOAT  - Naaman Azh
F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5

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

Sustainable Development Goals

1. End poverty in all its forms everywhere

2. End hunger, achieve food security and improved nutrition and promote sustainable agriculture

3. Ensure healthy lives and promote well-being for all at all ages

4. Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all

5. Achieve gender equality and empower all women and girls

6. Ensure availability and sustainable management of water and sanitation for all

7. Ensure access to affordable, reliable, sustainable and modern energy for all

8. Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all

9. Build resilient infrastructure, promote inclusive and sustainable industrialisation and foster innovation

10. Reduce inequality  within and among countries

11. Make cities and human settlements inclusive, safe, resilient and sustainable

12. Ensure sustainable consumption and production patterns

13. Take urgent action to combat climate change and its effects

14. Conserve and sustainably use the oceans, seas and marine resources for sustainable development

15. Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss

16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels

17. Strengthen the means of implementation and revitalise the global partnership for sustainable development

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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