Reporting obligations
On this page:
Requirements
Certain entities and government institutions must submit a report to the Minister of Public Safety by May 31 of each year. Reports must detail the steps taken during the previous financial year to prevent and reduce the risk that forced labour or child labour is used by them or in their supply chains.
All reports will be made available to the public in two ways:
- In a prominent location on the entity or government institution’s website
- In an electronic registry on Public Safety Canada’s website
A summary of the information received through the reports will be tabled in an annual report to Parliament by the Minister of Public Safety.
Who needs to report
Entities
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:
- $20 million or more in assets
- $40 million or more in revenue
- An average of 250 or more employees
Entities must determine if they are subject to reporting obligations in accordance with the Act.
For more information on determining whether an entity is a reporting entity, refer to the guidance on the application of the Act.
Government institutions
The reporting obligations apply to any government institution producing, purchasing or distributing goods in Canada or elsewhere.
The Act defines a "government institution" as having the same meaning as in section 3 of the Access to Information Act (AIA). The AIA defines the term as:
- any department or ministry of state of the Government of Canada, or any body or office, listed in Schedule I, and
- any parent Crown corporation, and any wholly-owned subsidiary of such a corporation, within the meaning of section 83 of the Financial Administration Act.
Timelines
The Act came into force on January 1, 2024.
The first report will be due by May 31, 2024, and must reference the activities undertaken during the entity’s or government institution’s previous financial year.
- Date modified: