Canadian Entities: First Forced Labour Report Due May 31, 2024

blog | Apr 03, 2024

Further to our previous notice, please be reminded of and note the following regarding 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 

Reporting Requirements 

When to Report?  

Applicable entities and government institutions are required to submit a report to Public Safety Canada by May 31st of each year outlining the measures taken towards eradicating forced and child labour from their supply chains.  

The first report, along with a corresponding questionnaire, is due May 31, 2024, covering the entity or institution’s previous fiscal period. 

Who Needs to Report 

As noted by Public Safety Canada, applicable entities are defined as a corporation, trust, partnership, or other unincorporated organizations that are either listed on a stock exchange in Canada or have a place of business in Canada, do business in Canada or have assets in Canada and meet two (2) of the following three criteria for at least one (1) of its two most recent financial years: 

  • CAD $20 million or more in assets 
  • CAD $40 million or more in revenue 
  • An average of 250 or more employees 

Important Notes 

  • Under the Customs Act, the importing party is responsible for accounting for goods. Importantly, purchasing goods from outside Canada through a third party, where that party is the importer for Customs Act purposes, does not constitute importing goods. 
  • Public Safety Canada further clarifies that “the terms “producing” and “importing” are not intended to capture services that solely support the production or importation of goods. For example, marketing, administrative services, financial services, and software services.” 
  • Entities should determine if they are subject to reporting obligations in accordance with the Act. Non-compliance or providing inaccurate information may result in penalties of up to CAD $250 000. 
  • Each report and questionnaire can be submitted electronically and must include an approval and attestation by the entity or institution’s governing body (e.g. Board of Directors) that has the legal authority to bind it. 
  • Public Safety Canada will publish all reports in a public database. Furthermore, each report is to be made available on the entity's or institution's website and provided to shareholders along with the annual report. 


For additional information and assistance, please contact your local Delmar Representative.