Tax & Trade Blog

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FORCED LABOUR REPORTING MADE EASIER

CANADA ADOPTS NEW GLOBAL TEMPLATE FOR ANNUAL FORCED LABOUR REPORTING REQUIREMENTS

Canada has in place now, for the last two years, a comprehensive set of legal reporting requirements for companies with supply chains that may be susceptible to products made through forced labour or child labour.

We have previously written on the reporting requirements and the reporting entity conditions here and here.

This report reviews the new global template that Canada has adopted to make this reporting process easier.

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BORDER INFRACTION CONSEQUENCES

IMMIGRATION STATUS ISSUES MAKE APPEALS A NO BRAINER

While the consequences of border infractions, either under the Customs Act (“CA”) or Proceeds of Crime (Money Laundering) and Terrorist Financing Act (“PCMLTFA”), are generally not that severe, the situation may be very different for non-citizens of Canada.

Depending on how an infraction is handled by the CBSA—and what is disclosed on immigration or citizenship applications—infractions linked to the CA and PCMLTFA can trigger inadmissibility under the Immigration and Refugee Protection Act (IRPA) or prohibitions under the Citizenship Act. Consequently, as a preventative measure, non-citizens should appeal border infractions under the relevant legislation to head off any potential quasi-criminal prosecutions and protect their status in Canada.

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CANADA'S BANDAID APPROACH TO TARIFFS

EXTENSION OF REMISSION SHOULD BE REPLACED BY REMOVAL OF ALL TARIFFS

While Prime Minister Carney was recently quoted saying there will be no tariffs imposed on US imports, Canada’s remaining tariffs (technically “surtaxes”) on US steel and aluminum and some automotive goods continue to be source of significant economy pain for the remaining industrial businesses left in Canada’s economy.

Even with the recent announcement from the Department of Finance Canada (“DOF”) that remission relief from the tariffs will be extended an additional two months and enhanced, the best course of action in the circumstances would be to tear the “bandaid” right off and eliminate ALL retaliatory tariffs in one fell-swoop.

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PROVISIONAL DUTIES ON CAST IRON SOIL PIPE

CBSA IMPOSES PROVISIONAL DUTIES ON CAST IRON SOIL PIPE FROM CHINA

On October 9, 2025, the Canada Border Services Agency (“CBSA”) released a notice of its preliminary determination of dumping in respect cast iron soil pipe originating in or exported from the People’s Republic of China (the “Subject Goods”).

Provisional duties are now imposed on imports of the Subject Goods released from the CBSA on or after October 9, 2025!

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RENEWED DUMPING DUTIES ON ALUMINUM EXTRUSIONS

CITT GRANTED NEW EXCLUSIONS FOR SIX PRODUCTS FROM CHINA!

On October 1, 2025, the Canadian International Trade Tribunal (the “CITT”) announced an Order in Expiry Review RR-2024-007 (the “Order”), continuing its finding of material injury in respect of the dumping of Aluminum Extrusions originating in or exported from the People’s Republic of China (the “Subject Goods”).

The Order also added new exclusions for six aluminum extrusion products (the “New Exclusions”).