Reporting obligations
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Overview of requirements
Certain entities and government institutions must submit a report to the Minister of Public Safety by May 31 of each year. Reports must describe the steps the entity or government institution has taken during its previous financial year to prevent and reduce the risk that forced labour or child labour is used in its activities or supply chains. For more information about the reporting requirements, see the guidance on preparing a report for entities and the guidance for government institutions.
All reports are made available to the public in two ways:
- In a prominent location on the entity or government institution's website
- In an online catalogue on Public Safety Canada's website
A summary of the reports received each year can be found in an annual report tabled in Parliament by the Minister of Public Safety.
Who needs to submit a report
Entities
An entity refers to 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 that, based on its consolidated financial statements, meets at least two of the following three criteria for at least one of its two most recent financial years:
- has at least $20 million or more in assets,
- has generated at least $40 million or more in revenue, and,
- employs an average of at least 250 employees.
Those who fall within the above definition of entity are required to submit a report only if they:
- produce goods in Canada or elsewhere;
- import goods produced outside Canada; or
- control another entity that produces or imports goods.
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 Act defines government institution as having the same meaning as in section 3 of the Access to Information Act (AIA):
- 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.
Those who fall within the above definition of government institution are required to submit a report only if they produce, purchase or distribute goods in Canada or elsewhere.
Timelines
The Act came into force on January 1, 2024, and requires certain entities and government institutions to submit a report to the Minister of Public Safety by May 31 of each year.
The next reporting deadline is May 31, 2025. Reports are accepted through the online questionnaire.
All reports must reference the activities undertaken during the entity or government institution's previous financial year. Reports may be submitted on or before May 31. As such, the submission date of the report will determine which financial year you are reporting on.
For example:
- If your financial year follows the calendar year and the report is submitted on May 31, 2025, then the report would cover activities undertaken from January 1, 2024 to December 31, 2024;
- If your financial year is April 1 to March 31, then a report submitted on February 1, 2025 would cover activities undertaken from April 1, 2023 to March 31, 2024; or
- If your financial year is April 1 to March 31, then a report submitted on May 31, 2025 would cover activities undertaken from April 1, 2024 to March 31, 2025.
Compliance and enforcement
It is the legal responsibility of each entity and government institution subject to the reporting obligation to comply with the requirements outlined in the Act. Information submitted to Public Safety Canada may be subject to verification at any time.
Public Safety Canada is working to increase awareness of the reporting requirements to increase compliance and improve reporting information.
Reports that do not meet the minimum requirements as described in this guidance will not be published in the online catalogue.
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