The Government's new guidance will allow companies to determine more accurately:

• whether they will be required to complete and file the report
• what to include in the report and what information will be accepted, and
• how to package the report and make it available to the public.

Of interest, the Government of Canada published an online questionnaire that is mandatory but may also assist in the preparation of the report itself. The questionnaire directs companies to answer specific questions about their business which reflect many of the report's legislative content requirements.

The Guidance clearly indicates that no industry can be assumed to be entirely free of forced labour or child labour risks. The Government does not want companies to certify that they or their supply chains are "risk-free" but rather are asking companies to demonstrate steps they have taken to identify and address those risks. Some industries have higher risks than others and those higher risk industries should take greater care in preparing this report because it may have knock-on impacts on enforcement efforts in the future. However, even those industries without previously demonstrated risks of forced labour in their supply chains should take this report seriously.

Access the Guidance on the Government of Canada website