• Children at the Kamloops Indian Residential School in Kamloops, British Columbia, Canada, in 1931. EPA
    Children at the Kamloops Indian Residential School in Kamloops, British Columbia, Canada, in 1931. EPA
  • A gathering at the Kamloops Indian Residential School in Kamloops, British Columbia, Canada in 1933. EPA
    A gathering at the Kamloops Indian Residential School in Kamloops, British Columbia, Canada in 1933. EPA
  • Children at the Kamloops Indian Residential School in Kamloops, British Columbia, Canada in 1944. EPA
    Children at the Kamloops Indian Residential School in Kamloops, British Columbia, Canada in 1944. EPA
  • A gathering at the Kamloops Indian Residential School in Kamloops, British Columbia, Canada in 1937. EPA
    A gathering at the Kamloops Indian Residential School in Kamloops, British Columbia, Canada in 1937. EPA
  • A gathering at the Kamloops Indian Residential School in Kamloops, British Columbia, Canada in 1937. EPA
    A gathering at the Kamloops Indian Residential School in Kamloops, British Columbia, Canada in 1937. EPA
  • A new classroom building at the Kamloops Indian Residential School is seen in Kamloops, British Columbia, Canada circa 1950. Reuters
    A new classroom building at the Kamloops Indian Residential School is seen in Kamloops, British Columbia, Canada circa 1950. Reuters
  • The main administrative building at the Kamloops Indian Residential School is seen in Kamloops, British Columbia, Canada circa 1970. Reuters
    The main administrative building at the Kamloops Indian Residential School is seen in Kamloops, British Columbia, Canada circa 1970. Reuters

Canadian mass grave peels away another layer of human failings


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The remains of 215 children were found in an unmarked mass grave on the grounds of a former school. It is the kind of atrocity one would expect to read about in a news story by a correspondent covering the war in Syria or the aftermath of an ISIS attack on a town in Iraq.

But it is not. It happened in Canada, a result of a systemic effort amounting to genocide that had a singular aim – to wipe out indigenous culture. And it continued to within living memory.

The discovery was announced late last week by the Tk’emlups te Secwepemc First Nation, which was investigating the site of a former residential school in British Columbia using groundbreaking radar technology – work that began around 20 years ago. More than 130 residential schools existed in Canada under a system that began in the late 1800s, with the last one closed down as recently as 1996.

The purpose of residential schools was to enforce the assimilation of indigenous and First Nations children into white western culture and to sever their links to their heritage and communities by forcibly separating them from their parents and confining them in far-off boarding schools, their fates often unknown even to their closest family members.

There, they suffered myriad abuses and cruelty. The National Centre for Truth and Reconciliation, which was established in 2008 and aims to preserve the reality of residential schools by gathering the testimony of thousands of survivors and witnesses, estimates that around 150,000 First Nations, Metis and Inuit children went through the system and 4,100 died on their premises. As many as 6,000 children went missing, their fates unknown. It concluded that the residential school system amounted to cultural genocide.

The news of the discovery of the mass grave at the Kamloops Indian Residential School was met with a wave of sorrow, mourning and horror in Canada. Profound mass crimes are often hard for us to grasp – their horror seems remote and impersonal, and we are inoculated against their scale, their gravity and the human capacity for cruelty, with statistics telling us nothing about the lives and dreams that were destroyed.

But when these crimes are personified through the drowning of a small child on the Mediterranean shores or the discovery of a mass grave on the grounds of a school, the scale of the horror comes rushing in on us in waves that incapacitate first, then lead to grief and anger. I was shaken seeing images of some of the impromptu memorials online – little shoes that looked like something my two-year-old son would wear lined up to memorialise all those little lives that were stolen.

Canadian Prime Minister Justin Trudeau visits the makeshift memorial erected in honour of the 215 indigenous children in Ottawa. AFP
Canadian Prime Minister Justin Trudeau visits the makeshift memorial erected in honour of the 215 indigenous children in Ottawa. AFP

The Canadian government has apologised in the past for the residential schools and pledged greater assistance for survivors. Efforts to uncover more suspected burial grounds will surely accelerate. I can’t imagine the pain of the families of these children nor what closure this will bring them. Whenever I try to imagine it, I am paralysed, as though my mind is shutting down in defence against contemplating such grief.

I have always thought that the path to peace in our part of the world can only come through truth and justice, followed by reconciliation. I don't otherwise know how people who have lost their homes, loved ones, communities and nations could ever live together if those who perpetrated their trauma and suffering continue to walk free. How do you reconcile and live on if some semblance of justice and closure is not served?

The path of accountability and truth-seeking is a long and winding one

It is clear from the tragedy of the residential schools, though, that the path of accountability and truth-seeking is a long and winding one, a peeling away of layers and layers of humanity’s failings, a herculean effort to build a clearer, less varnished mirror to hold up to ourselves. And even decades may not heal all the wounds. How could it? At best, it may blunt the pain.

When we look into the mirror, though, what do we see? It is not enough to see the past for what it truly was, but also to pledge not to repeat its mistakes, to recognise that underneath the civilised veneer of modern existence, of technology and art and culture and machinery and industry and ethics and human rights and enlightenment values, democracy even, only a thin line separates our better angels and our worst demons. That for all our talk of human dignity, opportunity, diversity, egalitarianism and compassion, we are never far away from tyranny, brutality and snatching children away from their parents to “civilise” them, whether we are white westerners or any other skin tone.

After all, 1996 was not so long ago.

Kareem Shaheen is a veteran Middle East correspondent in Canada and a columnist for The National

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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