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Waseem Javed

Partner at Manning Elliott Vancouver
May 6, 2024

REMINDER: Bill S-211 Reporting Deadline is Approaching

Bill S-211 Summary and Reporting Requirements

The government of Canada has enacted Bill-S211, “An Act to enact the Fighting Against Forced Labour and Child Labour in Supply Chains Act and to amend the Customs Tariff,” as a measure to drive businesses to increase transparency and improve their practices.

What do Bill S-211 regulations mean to you?

Under Bill S-211, certain entities are now required to prepare and file an annual report with respect to their supply chain outlining the following:
• Prevention measures for forced/child labor
• Supply chain structure and activities
• Policies and due diligence processes
• Risk assessment and management
• Remediation actions for forced/child labor
• Measures to mitigate income loss for vulnerable families
• Employee training on forced/child labor
• Effectiveness assessment in preventing forced/child labor

Types of entities required to report?

Each entity is required to determine if they are subject to reporting obligations pursuant to Bill S-211 Canada.

Entities are subject to the reporting requirements of Bill S-211 if an entity produces goods in Canada or elsewhere, or imports goods produced outside Canada, AND meets any of the following criteria:

  • A company listed on a Canadian stock exchange; or
  • A corporation, an unincorporated organization or a trust partnership that:
    • operates a place of business in Canada; or
    • carries out business in Canada; or
    • owns assets in Canada; and
    • meets two out of three of the following criteria for at least one of its two most recently completed fiscal years:
      • Has assets totaling $20 million or more
      • Has revenue totaling $40 million or more
      • Employs 250 or more employees on average

Canadian government institutions that produce, purchase or distribute goods in Canada or outside Canada are also subject to the reporting requirements.

When is the Bill S-211 report due?

The first report is due on May 31, 2024 and must reference the activities undertaken during the most recently completed fiscal year. The reports must be submitted to the Minister of Public Safety and will be made available to the public through the entity or government institution’s website and through a registry on Public Safety Canada’s website.

What should you do?

If you have not already done so, you should undertake an evaluation to determine whether your entity meets the Bill S-211 reporting requirements. If so, familiarize yourself with the details of the reporting requirements and coordinate internally and externally to obtain the necessary information to prepare the report. It is important to note that the report must be approved by the entity’s governing body (i.e. Board of Directors) and attested for by an authorized member of the governing body before it can be submitted.

Entities, senior members of the executive team and directors may be subject to financial and non-financial penalties for failure to file pursuant to Bill S-211.

Entities should discuss the details of these reporting requirements with legal counsel.

You can also learn more about the Bill S-211 reporting requirements by clicking here.

The above information is meant to provide a high-level summary of the requirements resulting from the enactment of Bill-S211 Canada. Manning Elliott LLP does not offer any services at present to assist in the assessment, preparation or filing of the Bill-S211 reporting requirements.