Charles and Camilla honour Canadian war dead in Ottawa ceremony

The Prince of Wales and the Duchess of Cornwall honoured Canada’s war dead in a poignant wreath-laying ceremony on Wednesday on the second day of their tour of the Commonwealth country.

Charles and Camilla are in Canada as Queen Elizabeth II celebrates seven decades on the throne during her platinum jubilee year.

The couple solemn wreath-laying event at the National War Memorial in the capital Ottawa.

In brilliant sunshine, the couple stood motionless as a bugler played the last post. Before them was the imposing memorial, symbolising the sacrifice of all Canadian military in the cause of freedom in all conflicts.

Charles’s grandfather, King George VI, unveiled the memorial in May 1939 and the Tomb of the Unknown Soldier was added in 2000, the resting place of a Canadian serviceman from a war cemetery near Vimy Ridge, a First World War battle site in France.

At each corner of the tomb a member of the Armed Forces stood on guard facing outwards, head bowed with their arms resting on a rifle.

Charles laid a wreath of poppies while Camilla left a bouquet. Both floral tributes featured handwritten cards from the couple with the words “in grateful remembrance“.

Earlier, Charles was invested as an Extraordinary Commander of the Order of Military Merit by the Governor General of Canada, Mary Simon.

The prince holds several honorary appointments and ranks with the Canadian military and the order recognises exceptional service by the men and women of the Canadian Armed Forces.

The couple are on a three-day tour with stops in Newfoundland and Labrador, Ottawa and the Northwest Territories.

Clarence House said the purpose of the tour was to learn and hear from indigenous Canadians as the country continues to deal with the discovery of unmarked graves at the sites of former residential schools across the country.

It also comes as support for the monarchy appears to be on the wane.

A recent online poll by the Angus Reid Institute shows that half of Canadians feel the royal family is no longer relevant to them.

And while most Canadians view the Queen in high regard, the same is not true for the rest of her family.

Fifty-one per cent of those surveyed want Canada to become a republic, something Barbados achieved in November.

"It's the 21st century and there's no reason why we should still be sharing our head of state with the United Kingdom," said Tom Freda, national director of Citizens for a Canadian Republic.

PA contributed to this report

Tomorrow 2021

Crown Prince reveals Tomorrow 2021 plan for Abu Dhabi's economy

The UAE explained: What are the new plans for the economy and why do we need them?

Abu Dhabi's plans to liberalise the economy are progressing fast - but how are other countries planning for post-oil?

UAE-wide visa changes: Expats imagine life after work in the UAE

Greatest Royal Rumble match listing

50-man Royal Rumble - names entered so far include Braun Strowman, Daniel Bryan, Kurt Angle, Big Show, Kane, Chris Jericho, The New Day and Elias

Universal Championship Brock Lesnar (champion) v Roman Reigns in a steel cage match

WWE World Heavyweight ChampionshipAJ Styles (champion) v Shinsuke Nakamura

Intercontinental Championship Seth Rollins (champion) v The Miz v Finn Balor v Samoa Joe

United States Championship Jeff Hardy (champion) v Jinder Mahal

SmackDown Tag Team Championship The Bludgeon Brothers (champions) v The Usos

Raw Tag Team Championship (currently vacant) Cesaro and Sheamus v Matt Hardy and Bray Wyatt

Casket match The Undertaker v Rusev

Singles match John Cena v Triple H

Cruiserweight Championship Cedric Alexander v Kalisto

Specs

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Torque: 175Nm

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Schedule:

Pakistan v Sri Lanka:
28 Sep-2 Oct, 1st Test, Abu Dhabi
6-10 Oct, 2nd Test (day-night), Dubai
13 Oct, 1st ODI, Dubai
16 Oct, 2nd ODI, Abu Dhabi
18 Oct, 3rd ODI, Abu Dhabi
20 Oct, 4th ODI, Sharjah
23 Oct, 5th ODI, Sharjah
26 Oct, 1st T20I, Abu Dhabi
27 Oct, 2nd T20I, Abu Dhabi
29 Oct, 3rd T20I, Lahore

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

What to watch out for:

Algae, waste coffee grounds and orange peels will be used in the pavilion's walls and gangways

The hulls of three ships will be used for the roof

The hulls will painted to make the largest Italian tricolour in the country’s history

Several pillars more than 20 metres high will support the structure

Roughly 15 tonnes of steel will be used

What is Diwali?

The Hindu festival is at once a celebration of the autumn harvest and the triumph of good over evil, as outlined in the Ramayana.

According to the Sanskrit epic, penned by the sage Valmiki, Diwali marks the time that the exiled king Rama – a mortal with superhuman powers – returned home to the city of Ayodhya with his wife Sita and brother Lakshman, after vanquishing the 10-headed demon Ravana and conquering his kingdom of Lanka. The people of Ayodhya are believed to have lit thousands of earthen lamps to illuminate the city and to guide the royal family home.

In its current iteration, Diwali is celebrated with a puja to welcome the goodness of prosperity Lakshmi (an incarnation of Sita) into the home, which is decorated with diyas (oil lamps) or fairy lights and rangoli designs with coloured powder. Fireworks light up the sky in some parts of the word, and sweetmeats are made (or bought) by most households. It is customary to get new clothes stitched, and visit friends and family to exchange gifts and greetings.

Who has lived at The Bishops Avenue?

George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills.

Hunting park to luxury living

Land was originally the Bishop of London's hunting park, hence the name
The road was laid out in the mid 19th Century, meandering through woodland and farmland
Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

Racecard

6.35pm: The Madjani Stakes – Group 2 (PA) Dh97,500 (Dirt) 1,900m

7.10pm: Evidenza – Handicap (TB) Dh87,500 (D) 1,200m

7.45pm: The Longines Conquest – Maiden (TB) Dh82,500 (D) 2,000m

8.20: The Longines Elegant – Conditions (TB) Dh82,500 (D)

8.35pm: The Dubai Creek Mile – Listed (TB) Dh132,500 (D) 1,600m

9.30pm: Mirdif Stakes – Conditions (TB) Dh120,000 (D) 1,400m

10.05pm: The Longines Record – Handicap (TB) Dh87,500 (D) 1,900m

On Women's Day

Shelina Janmohamed: Why shouldn't a spouse be compensated fairly for housework?

Samar Elmnhrawy: How companies in the Middle East can catch up on gender equality

The National Editorial: Is there much to celebrate on International Women's Day 2021?

Justin Thomas: Challenge the notion that 'men are from Mars, women are from Venus'

Emirati minister Sarah Al Amiri named in BBC's top 100 women of 2020

What are the GCSE grade equivalents?

Grade 9 = above an A*
Grade 8 = between grades A* and A
Grade 7 = grade A
Grade 6 = just above a grade B
Grade 5 = between grades B and C
Grade 4 = grade C
Grade 3 = between grades D and E
Grade 2 = between grades E and F
Grade 1 = between grades F and G

Scoreline:

Cardiff City 0

Liverpool 2

Wijnaldum 57', Milner 81' (pen)

The specs: 2018 Nissan Patrol Nismo

Price: base / as tested: Dh382,000

Engine: 5.6-litre V8

Gearbox: Seven-speed automatic

Power: 428hp @ 5,800rpm

Torque: 560Nm @ 3,600rpm

Fuel economy, combined: 12.7L / 100km

The biog

Name: Mohammed Imtiaz

From: Gujranwala, Pakistan

Arrived in the UAE: 1976

Favourite clothes to make: Suit

Cost of a hand-made suit: From Dh550

Key developments

Singapore summit: Trump and Kim launch charm offensive as meetings begin
Donald Trump and Kim Jong-un shake hands ahead of one-on-one discussion
US and North Korean teams sit down for bilateral summit
Kim: “I believe this is a good prelude for peace."
Trump: “We will solve it, we will be successful.”

All times UTC 4