Taking an afternoon stroll in the small park near our house in Montreal, it is tempting to think that normality is within reach. The city has finally shaken off the last vestiges of its long winter. Leaves have sprouted on trees almost overnight.
Grass is filling out patches of brown earth. The warmth of the Sun is invigorating, more so following weeks of confinement and the season’s shift. It feels like the first sip of water after days of fasting and privation.
More restaurant and cafe owners are opening their storefronts for takeout. You can pick up a coffee from Starbucks (at the entrance, after dropping your contactless credit card in a clear box to a masked barista) and sip it on a park bench. Most people walk around in solitude or in pairs, and maybe a third are wearing masks.
There are occasional glimpses of people flouting the rules of gathering too close. Some chat while their children frolic with squirrels nearby.
A young man and a woman sit together on a bench, talking, and then walk off in different directions to their respective homes.
The halting return to normality is startling because the province of Quebec is the scene of Canada's worst coronavirus outbreak.
There are signs that the danger is abating, but until a few days ago, it was one of the hardest hit places in the world, with Montreal at the centre.
There have been over 44,000 confirmed cases of Covid-19, and over 3,600 have died in Quebec. Over half of the cases, around 22,000, are in Montreal, as well as two thirds of the deaths in the province.
The daily death toll has slowed down but Montreal alone, at 2,200 deaths, accounts for over a third of Canada’s coronavirus fatalities.
There appear to be two main reasons for Montreal's predicament. Last month, the Montreal Gazette published an expose that revealed the deadly mismanagement and abandonment of elderly people at a nursing home in the city where the virus had spread.
I am reading that it is too soon, that there will probably be another wave and another lockdown
Subsequent revelations showed similarly dire conditions in other nursing homes in Montreal and other cities in Canada.
Deaths in those homes account for a scandalous 80 per cent of all deaths in the country, and there are 126 retirement homes and long-term care facilities with at least one confirmed case of infection by the coronavirus in Montreal.
The percentage is much higher than in Europe, and those conditions affect the elderly, the most vulnerable among us.
There is also a class component to the crisis. Lower income areas are more deeply affected, which echoes the inequalities that have come to the fore in the West because of the pandemic, such as the disproportionate number of deaths among African Americans in the US.
Despite all this, somehow, the death toll is stabilising. Quebec as a province has reopened businesses and daycares, and Montreal is supposed to follow suit next week with the reopening of retail stores, and daycares in the beginning of June.
Social distancing is supposed to be observed in all these situations. Emergency services have not been overwhelmed so far.
Montreal is so eclectic that it is hard to really describe it in a way that broadly captures its essence. But there is an unpretentious joy and embrace of living within it (despite the winter months) that is difficult to capture unless you have experienced it.
The hum of conversation and the giggles of children in the park in the late afternoon in summer, the buzz of the Old Town, an espresso with cannoli in Little Italy, the light show in the Notre Dame cathedral, and the music all around.
The walks in the park, the gardens flowering again in the front yards, the takeout meal from your favourite date night restaurant, the tentative steps that we associate with normal, are seduction incarnate to souls hungry for the evolutionary imperative of social contact.
Is it the right thing to do? I am not an epidemiologist, though what I am reading tells me that it is too soon, that there will probably be another wave and another lockdown.
There are all these conversations happening about the "new normal," a phrase that's already become cliched, about the future of work, about whether we'll ever have offices again, how classes at McGill University and Concordia will resume in the autumn, about handshakes and masks and whether you should worry about delivery packages, if you should order in, and where you can find Lysol wipes, and on and on.
But it is easy to drown out all that for just a moment when you pick up the scent of grass through the haze of hand sanitiser. Because that whiff is a fitful glimpse at the light at the far, far end of the tunnel, and it is a little easier for a moment to have to be so far away from loved ones.
I just hope we take it slow, so we do not have to mourn so many between now and when we get there.
Kareem Shaheen is a former Middle East correspondent based in Canada
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
History's medical milestones
1799 - First small pox vaccine administered
1846 - First public demonstration of anaesthesia in surgery
1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases
1895 - Discovery of x-rays
1923 - Heart valve surgery performed successfully for first time
1928 - Alexander Fleming discovers penicillin
1953 - Structure of DNA discovered
1952 - First organ transplant - a kidney - takes place
1954 - Clinical trials of birth control pill
1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.
1998 - The first adult live-donor liver transplant is carried out
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
The specs
Engine: 2-litre or 3-litre 4Motion all-wheel-drive Power: 250Nm (2-litre); 340 (3-litre) Torque: 450Nm Transmission: 8-speed automatic Starting price: From Dh212,000 On sale: Now
COMPANY%20PROFILE
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About Proto21
Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street
The seven points are:
Shakhbout bin Sultan Street
Dhafeer Street
Hadbat Al Ghubainah Street (outbound)
Salama bint Butti Street
Al Dhafra Street
Rabdan Street
Umm Yifina Street exit (inbound)
Nepotism is the name of the game
Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad.
TV: World Cup Qualifier 2018 matches will be aired on on OSN Sports HD Cricket channel
The bio
Job: Coder, website designer and chief executive, Trinet solutions
School: Year 8 pupil at Elite English School in Abu Hail, Deira
Role Models: Mark Zuckerberg and Elon Musk
Dream City: San Francisco
Hometown: Dubai
City of birth: Thiruvilla, Kerala
THE BIO
Favourite author - Paulo Coelho
Favourite holiday destination - Cuba
New York Times or Jordan Times? NYT is a school and JT was my practice field
Role model - My Grandfather
Dream interviewee - Che Guevara
Racecard
6pm: Mina Hamriya – Handicap (TB) $75,000 (Dirt) 1,400m
6.35pm: Al Wasl Stakes – Conditions (TB) $60,000 (Turf) 1,200m
7.10pm: UAE Oaks – Group 3 (TB) $150,000 (D) 1,900m
7.45pm: Blue Point Sprint – Group 2 (TB) $180,000 (T) 1,000m
8.20pm: Nad Al Sheba Trophy – Group 3 (TB) $200,000 (T) 2,810m
8.55pm: Mina Rashid – Handicap (TB) $80,000 (T) 1,600m
The specs
Engine: 3.8-litre twin-turbo flat-six
Power: 650hp at 6,750rpm
Torque: 800Nm from 2,500-4,000rpm
Transmission: 8-speed dual-clutch auto
Fuel consumption: 11.12L/100km
Price: From Dh796,600
On sale: now
The Year Earth Changed
Directed by:Tom Beard
Narrated by: Sir David Attenborough
Stars: 4
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NATIONAL%20SELECTIONS
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GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
Joker: Folie a Deux
Starring: Joaquin Phoenix, Lady Gaga, Brendan Gleeson
Director: Todd Phillips
Rating: 2/5
The specs
Engine: 4.0-litre flat-six
Torque: 450Nm at 6,100rpm
Transmission: 7-speed PDK auto or 6-speed manual
Fuel economy, combined: 13.8L/100km
On sale: Available to order now
Wenger's Arsenal reign in numbers
1,228 - games at the helm, ahead of Sunday's Premier League fixture against West Ham United.
704 - wins to date as Arsenal manager.
3 - Premier League title wins, the last during an unbeaten Invincibles campaign of 2003/04.
1,549 - goals scored in Premier League matches by Wenger's teams.
10 - major trophies won.
473 - Premier League victories.
7 - FA Cup triumphs, with three of those having come the last four seasons.
151 - Premier League losses.
21 - full seasons in charge.
49 - games unbeaten in the Premier League from May 2003 to October 2004.
Tax authority targets shisha levy evasion
The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.
Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".
The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.
He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.
"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.
As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.
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