Fighting Against Forced Labour and Child Labour in Supply Chains (Bill S-211): government publishes guidance

On December 20, 2023, the Minister of Public Safety and Emergency Preparedness the Minister (the Minister) published guidance on the Fighting Against Forced Labour and Child Labour in Supply Chains Act (the Act) which will officially come into force as of January 1, 2024.

What you need to know

• One of the key areas addressed in the guidance is the mechanics of reporting, including where and how reports are to be submitted. The guidance introduces a mandatory questionnaire which is to include summary information, and also provides some direction on when filing joint reports is advisable.
• The Minister’s guidance provides direction on some key concepts of the Act, including “control”, “business presence in Canada”, and the production, sale, distribution and importation of “goods”.
• We plan to publish further analysis in January. The deadline for the first annual report is May 31, 2024. However, we note that for federally incorporated companies, required to provide the report to their shareholders along with the annual financial statements, such deadline may effectively be accelerated to such earlier date that such companies provide their annual financial statements to their shareholders.