{"id":21622,"date":"2024-11-28T10:15:00","date_gmt":"2024-11-28T15:15:00","guid":{"rendered":"https:\/\/www.millerthomson.com\/?p=21622"},"modified":"2025-07-11T11:57:18","modified_gmt":"2025-07-11T15:57:18","slug":"canada-issues-updated-guidance-on-forced-labour-reporting","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/en\/insights\/global-trade-customs\/canada-issues-updated-guidance-on-forced-labour-reporting\/","title":{"rendered":"Canada issues updated guidance on forced labour reporting"},"content":{"rendered":"\n<p>Recently, Public Safety Canada updated its guidance for entities (the \u201c<strong>Updated Guidance<\/strong>\u201d) regarding compliance with Canada\u2019s new modern slavery legislation, the <em>Fighting Against Forced Labour and Child Labour in Supply Chains Act <\/em>(the \u201c<strong>Act<\/strong>\u201d). The Act requires eligible entities to submit reports to the Minister of Public Safety each year which describe the steps the entity has taken during its previous financial year to prevent and reduce the risk that forced labour or child labour is used in the course of its business. These reports are made available to the public and must adhere to specific criteria.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Updates to the guidance on forced labour reporting<\/h2>\n\n\n\n<p>The recent <a href=\"https:\/\/www.publicsafety.gc.ca\/cnt\/cntrng-crm\/frcd-lbr-cndn-spply-chns\/gdnc-udts-en.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">guidance clarifies key aspects of the reporting process<\/a>, primarily:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>How to determine if an organization is a reporting entity under the Act;<\/li>\n\n\n\n<li>Factors to consider when assessing whether an entity has a business presence in Canada;<\/li>\n\n\n\n<li>Which business activities trigger a reporting obligation;<\/li>\n\n\n\n<li>Determining if an entity is importing goods into Canada;<\/li>\n\n\n\n<li>Submitting a report that was originally developed to satisfy reporting obligations in another jurisdiction; and<\/li>\n\n\n\n<li>The purpose of completing the online questionnaire.<\/li>\n<\/ul>\n\n\n\n<p>Note that reports prepared using the previous version of the online guidance will be accepted in the 2025 reporting year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Updated guidance on whether an organization qualifies as an \u201centity\u201d under the Act<\/h2>\n\n\n\n<p>For an organization to fall within the scope of the Act, it must meet the definition of an &#8220;entity&#8221; as outlined in the legislation. The Updated Guidance clarifies what constitutes \u201cassets in Canada\u201d when assessing an entity\u2019s business presence in the country. It specifies that this term refers exclusively to tangible property. Therefore, intangible assets such as intellectual property or securities are not to be considered in this assessment. This narrower interpretation confirms that merely owning securities in Canada is not sufficient to qualify an organization as an entity under the Act.<\/p>\n\n\n\n<p>To evaluate whether an organization \u201cdoes business in Canada,\u201d the Updated Guidance suggests applying criteria used by the Canada Revenue Agency to determine if a person is \u201ccarrying on business in Canada\u201d for GST\/HST purposes. These relevant factors include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Where goods are produced, sold or distributed;<\/li>\n\n\n\n<li>Where employees are located;<\/li>\n\n\n\n<li>Where deliveries, payments, purchases or contracts are made or assets are acquired; and<\/li>\n\n\n\n<li>The location of assets, inventories, or bank accounts.<\/li>\n<\/ul>\n\n\n\n<p>Additionally, the definition of \u201cemployee\u201d for assessing an organization\u2019s business presence no longer relies on Canadian common law. Instead, the term includes full-time, part-time, and temporary employees \u2013 regardless of whether they are based in Canada or abroad &#8211; and does not include independent contractors.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Updated guidance on whether entities must report under the Act<\/h2>\n\n\n\n<p>An organization classified as an entity under the Act does not automatically fall under its reporting obligations. The Updated Guidance provides further clarification on which entities are required to submit reports.<\/p>\n\n\n\n<p>The Updated Guidance clarifies that entities solely involved in the \u201csale\u201d or \u201cdistribution\u201d of goods are not required to report. Public Safety Canada has stated they will not enforce the Act against organizations that do not \u201cproduce\u201d or \u201cimport\u201d goods (or control another entity that does). Importantly, \u201cgoods\u201d for the purposes of the Act is now defined as \u201ctangible physical property.\u201d<\/p>\n\n\n\n<p>An entity is considered to be \u201cimporting\u201d goods if they are the true importer \u2013 meaning the party that \u201cin reality, caused the goods to be brought into Canada.\u201d This typically includes entities that account for or pay the duties on imported goods. Third parties such as customs brokers, express couriers, or trade consultants authorized to act on behalf of the importer are generally not considered importers. Additionally, purchasing goods produced outside Canada from a third party that is considered the importer does not qualify as \u201cimporting goods.\u201d<\/p>\n\n\n\n<p>Further clarification was also added as to when an entity \u201ccontrols\u201d another one. Organizations are directed to consult the guidance issued by the Office of the Superintendent of Financial Institutions to assess control relationships.<\/p>\n\n\n\n<p>The previous guidance stipulated that \u201cvery minor dealings\u201d are excluded from the reporting obligations of the Act. The Updated Guidance adds further detail to this, explaining that \u201cvery minor dealings\u201d may be interpreted with generally accepted principles of <em>de minimis<\/em> and evaluated within the context of each entity\u2019s business.<\/p>\n\n\n\n<p>Finally, the Updated Guidance confirms that the mandatory questionnaire used by Public Safety Canada is an internal tool for analyzing reports. Entities may file reports which were used in other jurisdictions so long as they meet the requirements of Canada\u2019s Act.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How can Miller Thomson help?<\/h2>\n\n\n\n<p>Submitting reports under the Act can be complex and time-consuming. If your organization is uncertain about its reporting obligations or needs expert guidance to streamline the process, we invite you to contact the <a href=\"https:\/\/www.millerthomson.com\/en\/expertise\/tax\/global-trade-customs\/\" target=\"_blank\" rel=\"noreferrer noopener\">Global, Trade and Customs<\/a> or <a href=\"https:\/\/www.millerthomson.com\/en\/expertise\/tax\/corporate-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">Corporate Tax<\/a> team at Miller Thomson.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recently, Public Safety Canada updated its guidance for entities (the \u201cUpdated Guidance\u201d) regarding compliance with Canada\u2019s new modern slavery legislation, the Fighting Against Forced Labour and Child Labour in Supply Chains Act (the \u201cAct\u201d). The Act requires eligible entities to submit reports to the Minister of Public Safety each year which describe the steps the [&hellip;]<\/p>\n","protected":false},"author":86,"featured_media":14361,"parent":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[571],"insight-format":[416],"class_list":["post-21622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-global-trade-customs"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Forced labour reporting in Canada: Updated guidance on new modern slavery legislation<\/title>\n<meta name=\"description\" content=\"New forced labour reporting rules aim to address global supply chain risks. 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