{"id":42959,"date":"2025-12-23T16:02:46","date_gmt":"2025-12-23T21:02:46","guid":{"rendered":"https:\/\/www.millerthomson.com\/?p=42959"},"modified":"2026-03-27T15:32:45","modified_gmt":"2026-03-27T19:32:45","slug":"public-safety-canada-updates-its-guidance-under-the-modern-slavery-act-what-reporting-entities-need-to-know-in-5-points","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/en\/insights\/esg-and-carbon-finance\/public-safety-canada-updates-its-guidance-under-the-modern-slavery-act-what-reporting-entities-need-to-know-in-5-points\/","title":{"rendered":"Public Safety Canada updates its guidance under the Modern Slavery Act: What reporting entities need to know in 5 points"},"content":{"rendered":"\n<p>On December 18, 2025, Public Safety Canada (\u201c<strong>PSC<\/strong>\u201d) published updates on its guidance on the <em>Fighting Against Forced Labour and Child Labour in Supply Chains Act <\/em>(the \u201c<a href=\"https:\/\/laws.justice.gc.ca\/eng\/acts\/F-10.6\/\">Act<\/a>\u201d). These updates provide clarifications on who must report, and how reports should be prepared and filed. These clarifications are especially important for non-governmental entities planning ahead for the May 31<sup>st<\/sup> annual reporting deadline.<\/p>\n\n\n\n<p>This post highlights five practical takeaways for in\u2011scope entities.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. \u201cMinor dealings\u201d: what does it mean?<\/h2>\n\n\n\n<p>The Act applies only to \u201centities\u201d that are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>producing goods in Canada or elsewhere;<\/li>\n\n\n\n<li>importing goods produced outside Canada; or<\/li>\n\n\n\n<li>controlling another \u201centity\u201d that produces or imports goods.<\/li>\n<\/ul>\n\n\n\n<p>For a definition of what constitutes an \u201centity\u201d under the Act, please refer to our <a href=\"https:\/\/www.millerthomson.com\/en\/insights\/esg-and-carbon-finance\/canadas-modern-slavery-act-are-you-ready-for-the-may-31-2025-reporting-deadline\/\">previous published article<\/a>.\u00a0 The Act does not prescribe a threshold for the minimum value of goods that an \u201centity\u201d must produce or import to be subject to its reporting obligation.<\/p>\n\n\n\n<p>However, earlier PSC guidance has indicated that the terms as they are use in the Act should be understood as excluding \u201cvery minor dealings\u201d without providing a real explanation of what this expression meant, except to mention that it had to be interpreted in accordance with generally accepted principles of <em>de minimis<\/em>, and evaluated within the context of each entity\u2019s overall operations.<\/p>\n\n\n\n<p>Understanding that entities subject to the Act needed better guidance, PSC has now included some thresholds in its guidance to clarify the concept of \u201cminor dealings.\u201d&nbsp; Pursuant to the latest PSC guidance, an entity\u2019s importing or producing activities will be considered minor dealings if such activities are <strong>incidental<\/strong>, <strong>low-volume<\/strong>, or <strong>not central to its core business<\/strong>. PSC reminds entities that they should apply judgment based on the scale, frequency, and relevance of the activity within their broader operations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. How PSC reviews and publishes reports<\/h2>\n\n\n\n<p>PSC has also clarified its internal review process. According to the latest guidance, reports that will be published on the PSC public catalogue on its website must be:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>submitted in a PDF format; and<\/li>\n\n\n\n<li>filed through the online questionnaire.<\/li>\n<\/ul>\n\n\n\n<p>A high-level quality assurance review must also be performed by PSC before reports will be published.<\/p>\n\n\n\n<p>A key point that continues to challenge reporting entities is that completing the questionnaire alone is not enough. Both the questionnaire and the PDF report must be completed and submitted together. Finally, PSC does not commit to any specific timelines for publication. Reports are reviewed and posted on an ongoing basis.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. Attestation is mandatory, and formalities matter<\/h2>\n\n\n\n<p>PSC reminds entities that the attestation is not optional. Report submitted without an attestation statement and signature will not be published on PSC\u2019s online public catalogue.<\/p>\n\n\n\n<p>Boards and other governing bodies should be given sufficient time before the May 31<sup>st<\/sup> deadline to review and approve the report. The filed report should also contain proper signature from a member of the governing body approving the report, and the signature can be in the form of a wet, typed, or digitally inserted signature. Leaving a blank space in the signature block will not constitute a proper signature.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. Do not include personal information in your report<\/h2>\n\n\n\n<p>To protect privacy, PSC expects entities to avoid including personal information of employees or individuals connected to organizations discussed in the report. Addresses, phone numbers, e\u2011mail addresses, IP addresses, Social Insurance Numbers, or other types of personal information that could allow a person to be identified should never be used in a report under the Act. Submissions containing personal information will not be accepted by PSC and will result in a rejection of the report and non-publication in the PSC online public catalogue.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. New international modern slavery reporting template for multijurisdictional filers<\/h2>\n\n\n\n<p>For organizations that report in multiple jurisdictions, PSC has now endorsed an optional international reporting template developed jointly by the governments of Canada, the United Kingdom, and Australia. The template is intended to help entities streamline disclosures and align modern slavery reporting across the regime adopted in each jurisdiction while still respecting local administrative requirements.<\/p>\n\n\n\n<p>Entities reporting under the Act may use this optional template as a guide to implement good supply chain transparency practices. As part of this latest update guidance, PSC has added examples to help entities meet legislative requirements and improve their reporting. The template and examples can be found on the <a href=\"https:\/\/www.publicsafety.gc.ca\/cnt\/cntrng-crm\/frcd-lbr-cndn-spply-chns\/ntrntnl-rprtng-frcd-lbr-chld-lbr-tmplt-en.aspx\">PSC website<\/a>.&nbsp; We note that at the time of writing this newsletter, the template available was still dated July 2025 and PSC had not responded to our query whether an updated version of the template would be posted on its website.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How reporting entities can prepare now<\/h2>\n\n\n\n<p>In light of this latest update to PSC\u2019s guidance, in\u2011scope entities may wish to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reassess whether any importing or producing activities could be characterized as \u201cminor dealings,\u201d and document the rationale for arriving at such conclusion.<\/li>\n\n\n\n<li>Map an internal timeline that allows for data collection, drafting, governing\u2011body approval, and signature well before May 31.<\/li>\n\n\n\n<li>Review draft reports to check for personal information and replace it with anonymized, aggregate descriptions where appropriate.<\/li>\n\n\n\n<li>If your organization is a subject to the Act as well as modern slavery legislation in the United Kingdom or Australia, it should consider using the multijurisdictional template developed by PSC as a global baseline, adapting it to reflect the organization\u2019s specific risk profile and governance structures.<\/li>\n<\/ul>\n\n\n\n<p>If you would like clarification on any of the above or would like assistance with compliance under the Act, please don\u2019t hesitate to reach out to Miller Thomson\u2019s\u00a0<a href=\"https:\/\/www.millerthomson.com\/en\/expertise\/esg-and-carbon-finance\/\">ESG and Carbon Finance Group<\/a>.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On December 18, 2025, Public Safety Canada (\u201cPSC\u201d) published updates on its guidance on the Fighting Against Forced Labour and Child Labour in Supply Chains Act (the \u201cAct\u201d). These updates provide clarifications on who must report, and how reports should be prepared and filed. These clarifications are especially important for non-governmental entities planning ahead for [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":32392,"parent":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[569],"insight-format":[416],"class_list":["post-42959","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg-and-carbon-finance"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Modern Slavery Act (Canada): What reporting entities need to know<\/title>\n<meta name=\"description\" content=\"Public Safety Canada has updated its Modern Slavery Act guidance. 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