Canada · act
S.C. 2023, c. 9
Scope
Listed companies and entities producing/selling/importing Dictionary termGoodsgoods listed in Annex I (by CN code): cement, iron & steel, aluminium, fertilisers, hydrogen, electricityRead the full definition meeting 2 of 3: C$20m assets / C$40m revenue / 250 employees
Penalties
Fines up to C$250,000; personal director/officer liability
Last verified
2026-08-22
In plain language
Annual public report on forced- and Dictionary termChild labourWork that children are too young to perform or work that, because of its nature or conditions, harms their health, safety, development or education under applicable international and national standards.Read the full definition risks and measures across supply chains — seven mandatory elements under s.11(3)(a)–(g), including Dictionary termRemediationRemediation is the process of addressing, correcting or making good an adverse impact after it has occurred.Read the full definition of lost income to vulnerable families and effectiveness assessment.
Formal requirements
Reviewed provisions grouped by practical purpose. Use the official text for the full legal context.
Annual report — s.11(3)(a)–(g), seven mandatory elements — (verbatim from the Act): (a) its structure, activities and supply chains; (b) its policies and Dictionary termDue DiligenceAn ongoing, risk-based process through which an organisation identifies, prevents, mitigates, tracks and communicates how it addresses adverse impacts, and supports remediation where appropriate.Read the full definition processes in relation to Dictionary termForced labourWork or service exacted from a person under the menace of a penalty and for which that person has not offered themselves voluntarily.Read the full definition and Dictionary termChild labourWork that children are too young to perform or work that, because of its nature or conditions, harms their health, safety, development or education under applicable international and national standards.Read the full definition ; (c) the parts of its business and supply chains that carry a risk of forced labour or child labour being used and the steps it has taken to assess and manage that risk; (d) any measures taken to remediate any forced labour or child labour; (e) any measures taken to remediate the loss of income to the most vulnerable families that results from any measure taken to eliminate forced labour or child labour from its activities and supply chains; (f) the training provided to employees on forced labour and child labour; (g) how the entity assesses its effectiveness in ensuring that forced labour and child labour are not being used in its business and supply chains.
Fighting Against Forced Labour and Child Labour in Supply Chains Act (2023) · instrument-level citationOffence for non-compliance — fines up to CAD 250,000; directors/officers personally liable.
Fighting Against Forced Labour and Child Labour in Supply Chains Act (2023) · instrument-level citationClaims
Search or filter the reviewed connections, then open one claim for its full market-by-market assessment.
Annual report consistency; methodology
Methodology
Dictionary termAudit evidenceAudit evidence is information used by an auditor or reviewer to support conclusions about whether a claim, control or disclosure is reliable.Read the full definition aligned with filed Dictionary termSupply chainupstream focus (services, transport/logistics excluded)Read the full definition report.
Evidence consistent with filed report incl. Dictionary termRemediationRemediation is the process of addressing, correcting or making good an adverse impact after it has occurred.Read the full definition -of-income element.
Anker-type methodology Dictionary termSubstantiationThe documented body of relevant, reliable and current evidence that supports the exact wording, scope, comparison and overall impression of a claim before and while it is communicated.Read the full definition .
Consistent with filed s.11(3) report.