Forced and Child Labour reports must be filed by MAY 31, 2024

Canadian and international businesses must file their annual report on forced and child labour by MAY 31, 2024.

Entities include any corporation, trust, partnership or other unincorporated organization that is listed on a stock exchange in Canada, or has a place of business in Canada, does business in Canada or has assets in Canada and meets two of the following three criteria for at least one of its two most recent financial years: (i) $20 million or more in assets, (ii) $40 million or more in revenue, and (iii) an average of 250 or more employees

Entities must determine if they are subject to reporting obligations in accordance with the Act.

Failure to file the require reports and questionnaires may result in monetary penalties, detention of goods, and additional corrective measures as required.

The measures introduced through former Bill S-211, An Act to enact the Fighting Against Forced Labour and Child Labour in Supply Chains Act and to amend the Customs Tariff (the Act), aim to increase industry awareness and transparency and drive businesses to improve practices.

Importers are responsible for ensuring that any goods that they are importing into Canada are compliant with Canadian law. It is the responsibility of the importer to conduct due diligence on its supply chains to ensure that goods it imports into Canada are not mined, manufactured, or produced wholly or in part by forced labour.

Public Safety Canada has provided the following to assist businesses in completing the required questionnaire and filing of reports

Forced Labour in Canadian Supply Chains

The measures were introduced through former Bill S-211, An Act to enact the Fighting Against Forced Labour and Child Labour in Supply Chains Act and to amend the Customs Tariff (the Act), and aim to increase industry awareness and transparency and drive businesses to improve practices.

For stakeholder inquiries related to the reporting obligation and requirements, contact Public Safety Canada SupplyChainsActInquiries-LoiChainesApprovisionnementEnquetes@ps-sp.gc.ca