Lebanese Canadians' “historic” effect on Canada will be celebrated every November, thanks to a new act of parliament.
The Lebanese Heritage Month Act, introduced in April 2022, received unanimous support and was passed into law this month.
Under the new act, Ottawa will officially recognise November as Lebanese Heritage Month.
“Parliament wishes to recognise and celebrate the historic mark that Lebanese Canadians have made and continue to make in building Canadian society,” the bill says.
The legislation, led by Liberal MP Lena Metlege Diab of Halifax West in Nova Scotia, aims to encourage “Lebanese Canadians to promote their traditions and culture and share them with all Canadians”.
The MP, whose family originated from Dimane in northern Lebanon, praised the community's contributions to Canada in sectors including law, sports, arts, academia and politics.
Ms Diab took to Twitter to celebrate the passing of the bill.
“Deeply grateful to all my colleagues for their speeches and their support,” she said.
Ms Diab was particularly proud that the bill passed unanimously. She said it was a rare distinction that reflected how highly the community is regarded.
"Each and every one of them saw the contributions of people of Lebanese heritage in their own community and they wanted to share that and they want us to talk about it and they want us to recognise it," she said.
Canada has long been home to a sizeable Lebanese population, with communities in cities across the country.
"The history is so rich and so deep," Ms Diab told The National.
The first Lebanese immigrants arrived in Canada in the late 1880s.
Today, the community numbers more than 210,000, making it one of the largest non-European ethnic groups in the country, according to the 2021 Canadian Census.
Ontario and Quebec are home to the largest communities, with many Lebanese Canadians settling in French-speaking Montreal and its surrounding suburbs.
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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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