controlled wood risk assessment report

Transcription

CONTROLLED WOOD RISK ASSESSMENT REPORT
INTRODUCTION
This document is used with the FSC guideline FSC-STD-40-005 V2-1 Annex 2 «Approach and criteria for
assessing risk» when uncertified controlled wood is used in FSC chain of custody. The assessment is
done based on origin of uncertified wood that will be used in FSC products as controlled wood.
The Risk Assessment begins at the broadest relevant scale (Country of origin). If conditions at
that scale are not sufficiently homogeneous to establish low risk in line with all FSC requirements and the
company’s wood procurement policy, the scale is decreased. The Risk Assessment then continues at
decreasing scales until conditions are sufficiently homogeneous. Risk designation may be possible at a
national level under certain homogenous conditions, whereas under more heterogeneous conditions risk
designation may be only possible at a district or local level and/or at the level of subsets of ecoregions.
Canada is the only country of origin in this risk assessment report. There is no wood sourcing coming
from other countries. Two districts are identified: the provinces of Quebec and New-Brunswick. Wood
supply coming from Québec is from the regions of Gaspésie peninsula, Anticosti Island and Bas-SaintLaurent whereas that coming from New Brunswick is from the northern part of the province. Forest
ecoregions are identified as that of the Eastern Canadian forests (NA0605) for the supply coming from the
province of Québec and that on the New England-Acadian forests (NA0410) for that of New Brunswick
(www.worldwildlife.org/science/wildfinder/).
RISK ANALYSIS: V 2016/03/10
1.
COMPANY DETAIL
Company name
Groupe de Scieries G.D.S. Inc.
Certificate number:
CERT-0072464
Controlled wood Certificate number:
QMI-CW-001777
Country:
Canada
Districts of Origin:
1) Province on Québec (Canada)
2) Province of New-Brunswick (Canada)
Ecoregions:
1) Eastern Canadian forests (NA0605)
2) New England-Acadian forests (NA0410)
Company address:
Contact detail:
Physical Address:
6, Chemin Qospem, Pointe-à-la-Croix, Québec, G0C 1L0
Contact person:
Sylvain Couturier
Telephone:
418-788-5906-532
Fax:
418-788-2516
e-mail Address
[email protected]
Assessment done by:
Sylvain Couturier
Relation to the company:
Person in charge of Chain of Custody
Date:
2016/03/10
Signature:
2.
SUPPLIERS DETAIL
NOM
ADRESSE
6 chemin Qospem,
Pointe-à-la-Croix,
Québec, G0C 1L0
CONTACT
Robert Belzile,
V.-P. approv. et Chef
Forestier
ECO
DIST.
Qc
NA0605
516000
Qc, NB
NA0605
NA0410
166000
VOLUME
(M3)
1
Foresterie G.D.S.
2
Syndicat des
172 Boul. Perron, Est,
Producteurs de bois de New Richmond, Québec,
la Gaspésie
G0C 2B0
3
Listuguj Mi'gmag
Government
44, Dundee Road,
Listuguj, Québec,
G0C 2R0
Martin Cummings,
Manager of Forestry
Department
Qc
NA0605
39000
4
Hydro-Québec
885, Rue Ste-Catherine
Est, Montréal, Qc,
H2L 4P5
Angie Cassista
Ingénieur forestier
Qc
NA0605
7000
5
90020686 Québec inc
172, St-Benoit Ouest,
St-Alexis-de-Matapédia,
Québec G0J 2E0
Donald Pineault,
Président
Qc
NA0605
4000
6
Groupe Pelletier
Gaspésie inc.
4 Rang est, Baie-desSables,Qc,
G0C 1C0
Martin Pelletier,
Président
Qc
NA0605
3000
7
Gestion AJ (2003) inc.
217 Avenue Léonidas
P.15A, Rimouski,
Québec, G5L2T5
Joël Mailloux,
Président
Qc
NA0605
300
Berthold Gagné,
Président
* NA0605 : Eastern Canadian forests; NA0410 : New England-Acadian forests
http://www.worldwildlife.org/science/wildfinder/
.
DIST.
3.
LIST OF COUNTRIES, DISTRICTS OF ORIGIN AND ECOREGIONS.
This is a list of the districts of origin and ecoregions for timber supplied within the company’s FSC
Controlled Wood Program. The only country of origin is Canada. All supplies are from Canada.
Product
Species
District
Québec
Ecoregions
Eastern Canadian forests*
(NA0605)
Abies spp.(1)
W1.1 Roughwood (logs)
Picea spp.(6)
Populus spp.(275)
New Brunswick
* http://www.worldwildlife.org/science/wildfinder/
New England-Acadian forests*
(NA0410)
4.
SUPPLY CHAIN
Wood supply is traceable down to the ecoregion level. Wood origins have been verified in respect
to our verification program for all production sites. Results are shown in the following table.
PRODUCTION SITE
ADDRESS
ORIGIN
CONTROLLED
SYSTEM VERIFIED
Industries G.D.S. inc.
6, Chemin Qospem,
Pointe-à-la-Croix, Qc,
G0C 1L0
NA0605
NA0410
YES
Bois Granval G.D.S. inc.
10, Rue Industrielle, C.P.
280, Grande-Vallée, Qc,
G0E 1K0
NA0605
YES
Bois Marsoui G.D.S. inc
2, Route de la Mine Candégo,
C.P. 129, Marsoui, Qc,
G0E 1S0
NA0605
YES
Prepared by : Sylvain Couturier
Comments :
Date : 2016/03/10
5.
6.
APPROVING CERTIFICATION BODY
Approving Certification Body:
SAI-GLOBAL
Date of Risk Assessment:
2016-03-10
RISK ANALYSIS SUMMARY BY ECOREGION
Country:
Canada
Districts and ecoregions:
Québec: Eastern Canadian forests (NA0605)
New Brunswick: New England-Acadian forests (NA410)
Risk Assessment Level
(indicate the risk for the different
levels)
Country
District
Ecoregions
Unspecified risk
Low Risk
Low Risk
7.
RESULTS OF RISK ASSESSMENT
1. REQUIREMENTS RELATED TO ILLEGALLY HARVESTED WOOD
The district of origin may be considered low risk in relation to illegal harvesting when all the following indicators related to forest
governance are present:
Indicator
Comments
Result
Québec and New-Brunswick, like all other Canadian provinces,
have their own legislation regulating forestry activities. Penalties
for violations and law enforcement are at the provincial level.
http://www.globalforestregistry.org/map
http://www.mffp.gouv.qc.ca/lois/index.jsp
http://www.mffp.gouv.qc.ca/forets/infractions/index.jsp
http://laws.gnb.ca/fr/deplinks?subjectnumber=15
Low risk
1.3 There is little or no evidence or
reporting
of illegal harvesting in the district of origin.
Legislation and enforcement are in place to minimize risk of
timber theft or illegal logging. There is no evidence of reporting
illegal logging activities in either districts of origin.
http://www.illegal-logging.info/topics/what-illegal-logging
Low risk
1.4 There is a low perception of corruption
related to the granting or issuing of
harvesting permits and other areas of law
enforcement related to harvesting and wood
trade.
Canada scores 81 in 2013 (ranks 9/177)
http://www.transparency.org/cpi2015#map-container
Low risk
1.1 Evidence of enforcement of logging
related laws in the district.
1.2 There is evidence in the district
demonstrating the legality of harvests and
wood purchases that includes robust and
effective systems for granting licenses and
harvest permits.
2. REQUIREMENTS RELATED TO WOOD HARVESTED IN VIOLATION OF TRADITIONAL OR CIVIL RIGHTS
The district of origin may be considered low risk in relation to the violation of traditional, civil and collective rights when all the
following indicators are present:
Indicator
Comments
Result
2.1 There is no UN Security Council ban on
timber exports from the country concerned;
Canada has no UN Security bans on timber.
http://new.globalwitness.org/
Low risk
2.2 The country or district is not designated
a source of conflict timber (e.g. USAID Type
1 conflict timber);
The country is not considered a source of conflict timber.
http://pdf.usaid.gov/pdf_docs/Pnade290.pdf
Low risk
2.3 There is no evidence of child labor or
violation of ILO Fundamental Principles and
Rights at work taking place in forest areas
in the district concerned;
No evidence of child labor or violation of International Labor
Organization principals in Canada.
http://www.ilo.org/global/regions/lang--fr/index.htm
Low risk
2.4 There are recognized and equitable
processes in place to resolve conflicts of
substantial magnitude pertaining to
traditional rights including use rights,
cultural interests or traditional cultural
identity in the district
concerned;
This country has recognized an equitable process in place to
resolve conflicts relating to traditional rights including use rights,
cultural interests, or traditional cultural identity.
Low risk
2.5 There is no evidence of violation of the
ILO Convention 169 on Indigenous and
Tribal Peoples taking place in the forest
areas in the district concerned.
Occasional conflicts arise with respect to the local indigenous
people of Canada and with Forest Management on the land
base. However, indigenous people are active in the Forest
Management Planning process for public land and in many
cases perform harvesting activities and broker the wood for
sales themselves.
Low risk
3. REQUIREMENTS RELATED TO WOOD HARVESTED IN FOREST IN WHICH HIGH CONSERVATION VALUES ARE
THRETENED BY MANAGEMENT ACTIVITIES
The district of origin may be considered low risk in relation to threat to high conservation values if:
a) indicator 3.1 is met; or
b) indicator 3.2 eliminates (or greatly mitigates) the threat posed to the district of origin by non-compliance with 3.1.
Indicator
Comments
Result
3.1 Forest management activities in the
relevant level (eco-region, sub-eco-region,
local) do not threaten eco-regionally
significant high conservation values.
Wood procurement for Groupe de scieries G.D.S. inc. comes
from two ecoregions : 1) Eastern Canadian forests (NA0605)
and 2) New Engalnd-Acadian forests (NA0410). Neither of the
two ecoregion presents risks that forests with high conservation
values may be threatened. No wood supply comes from areas
with identified G200 eco-region or from areas identified as
biodiversity hotspots.
http://www.worldwildlife.org/science/wildfinder/
http://www.cepf.net/resources/maps/Pages/default.aspx
http://assets.worldwildlife.org/publications/
http://www.intactforests.org/world.map.html
Unspecified
risk
3.2 A strong system of protection (effective
protected areas and legislation) is in place
that ensures survival of the HCVs in the
ecoregion.
There is a fair part of public forest having restrictions on land
use where the priority activity is related to wildlife management,
recreation and biological diversity purposes and includes areas
such as park, reserves, game sanctuaries and wildlife
management areas.
http://www.mffp.gouv.qc.ca/accueil.jsp
http://www.mddelcc.gouv.qc.ca/
http://www.gnb.ca/naturalresources
http://www.cbd.int/information/parties.shtml
Specified risk
4. REQUIREMENTS RELATED TO WOOD HARVESTED FROM AREAS BEING CONVERTED FROM FORESTS AND OTHER
WOODED ECOSYSTEMS TO PLANTATIONS (AS DEFINED BY FSC) OR NON-FOREST USES
The district of origin may be considered low risk in relation to conversion of forest to plantations or non-forest uses when the
following indicator is present:
[NOTE: the change from plantations to other land uses is not considered as conversion].
Indicator
Comments
Result
4.1 There is no net loss and no significant
rate of loss (> 0.5% per year) of natural
forests and other naturally wooded
ecosystems such as savannahs taking
place in the ecoregion in question.
Over the past 20 years, annual deforestation rates have been
decreasing in Canada (NRC, 2010). Overall, deforestation has
annually affected less than 0.01% of Canada’s forest and other
wooded land in recent years
http://www.nrcan.gc.ca/forests/inventory/13419
Low risk
5. REQUIREMENTS RELATED TO WOOD IN WHICH GENETICALLY MODIFIED TREES ARE PLANTED
The district of origin may be considered low risk in relation to wood from genetically modified trees when one of the following
indicators is complied with:
Indicator
Comments
Result
5.1 There is no commercial use of
genetically modified trees of the species
concerned taking place in the country or
district concerned
There is no commercial usage of any genetically modified trees
of the species concerned in this report neither at the country
level nor the district level..
Low risk
5.2 Licenses are required for commercial
use of genetically modified trees and there
are no licenses for commercial use.
Unspecified
risk
5.3 It is forbidden to use genetically
modified trees commercially in the country
concerned.
End of report
Unspecified
risk
GROUPE GDS - Advice 40-005-19
Minimum list of applicable legislation and regulation in the forest of
CANADA
ADVICE-40-005-19
Minimum list of applicable laws, regulations and nationallyratified international treaties, conventions and agreements
1. Legal rights to harvest
1.1 Land tenure
Legislation covering land tenure rights, including
and management customary rights as well as management rights
rights
that includes the use of legal methods to obtain
tenure rights and management rights. It also
covers legal business registration and tax
registration, including relevant legal required
licenses.
1.2 Concession
licenses
1.3 Management
and harvesting
planning
1.4 Harvesting
permits
Legislation regulating procedures for the issuing
of forest concession licenses, including use of
legal methods to obtain concession license.
Especially bribery, corruption and nepotism are
well-known issues in connection with
concession licenses.
Any legal requirements for management
planning, including conducting forest
inventories, having a forest management plan
and related planning and monitoring, as well as
approval of these by competent authorities.
Legislation regulating the issuing of harvesting
permits, licenses or other legal document
required for specific harvesting operations. It
includes the use of legal methods to obtain the
permit. Corruption is a well-known issue in
connection with the issuing of harvesting
permits.
Finding & Evidence
Canada
Federal Forest Related Laws
Constitution Act, 1867 to 1982 and
subsequent amendments
http://lawslois.justice.gc.ca/PDF/CONST_E.pdf
Canadian Environmental Protection Act
http://laws-lois.justice.gc.ca/eng/acts/C15.31/
Consolidated Statutes of Canada
http://laws-lois.justice.gc.ca/eng/acts/s20/page-6.html
Fisheries Act
http://laws-lois.justice.gc.ca/eng/acts/f-14/
Forestry Act
http://laws-lois.justice.gc.ca/eng/acts/F-30/
Income Tax Act
http://laws.justice.gc.ca/eng/acts/I-3.3/
Pest Control Products Act
http://laws-lois.justice.gc.ca/eng/acts/p9.01/page-1.html
Québec
Key forest legislation for
Quebec/Document de base: Lois sur
l’aménagement durable du territoire
forestier (chapitre A-18.1.)
http://www2.publicationsduquebec.gouv.q
c.ca/dynamicSearch/telecharge.php?type
=2&file=/A_18_1/A18_1.html
Loi sur les terres du domaine de l’État
(Chapitre T-8.1)
=2&file=/T_8_1/T8_1.html
Loi sur l’aménagement et l’urbanisme
March 11th, 2016
Version : 1
CANADA
(L.R.Q., c. A-19.1)
=2&file=/A_19_1/A19_1.html
Règlement sur les normes d'intervention
dans les forêts du domaine de l'État
(L.R.Q., c. F-4.1, r.7)
=3&file=/A_18_1/A18_1R7.HTM
New Brunswick
Key forest legislation: Crown Lands and
Forests Act, 1982 – applies to Crown
land.
Forest legislation may be found at:
http://www2.gnb.ca/content/gnb/en/depart
ments/attorney_general/acts_regulations.
html
ments/natural_resources/ForestsCrownLa
nds.html
https://www.canlii.org/en/nb/laws/stat/snb1980-c-c-38.1/latest/snb-1980-c-c38.1.html
2. Taxes and fees
2.1 Payment of
Legislation covering payment of all legally
royalties and
required forest harvesting specific fees such as
harvesting fees
royalties, stumpage fees and other volume
based fees. It also includes payments of the
fees based on correct classification of
quantities, qualities and species. Incorrect
classification of forest products is a well-known
issue often combined with bribery of officials in
charge of controlling the classification.
2.2 Value added
taxes and other
sales taxes
Legislation covering different types of sales
taxes which apply to the material being sold,
including selling material as growing forest
(standing stock sales).
2.3 Income and
profit taxes
Legislation covering income and profit taxes
related to the profit derived from sale of forest
products and harvesting activities. This category
is also related to income from the sale of timber
and does not include other taxes generally
Canada
Income Tax Act (R.S.C., 1985, c. 1 (5th
Supp.))
Income Tax Regulations (C.R.C., c. 945)
http://laws.justice.gc.ca/eng/regulations/c.r
.c.,_c._945/index.html
Canada Revenue Agency
http://www.cra-arc.gc.ca/menu-eng.html
Québec
Laws and Regulations Administered by
Revenu Québec
http://www.revenuquebec.ca/en/apropos/organisation/lois-etreglements/appliques.aspx
Loi sur les impôts (L.R.Q, c. I-3)
March 11th, 2016
Version : 1
CANADA
applicable for companies or related to salary
payments.
(Taxation act)
=2&file=/I_3/I3_1_A.html
Règlement sur les redevances forestières
(L.R.Q., c. A-18.1, r. 11)
http://mffp.gouv.qc.ca/publications/ministe
re/acces/reglement-redevancesforestieres.pdf
Loi sur la taxe de vente du Québec
(L.R.Q, c. T-0.1)
=2&file=/T_0_1/T0_1.html
New Brunswick
Income Tax Act
https://www.canlii.org/en/nb/laws/stat/snb2000-c-n-6.001/latest/snb-2000-c-n6.001.html
Taxes - Income Tax (corporate)
ments/health/services/services_renderer.8
436.Taxes__Income_Tax_(Corporate)_.html
Harmonized Sales Tax (HST)
ments/finance/taxes/hst.html
3. Timber harvesting activities
3.1 Timber
Any legal requirements for harvesting
harvesting
techniques and technology including selective
regulations
cutting, shelter wood regenerations, clear felling,
transport of timber from felling site and seasonal
limitations etc. Typically this includes regulations
on the size of felling areas, minimum age and/or
diameter for felling activities and elements that
shall be preserved during felling etc.
Establishment of skidding or hauling trails, road
construction, drainage systems and bridges etc.
shall also be considered as well as planning and
monitoring of harvesting activities. Any legally
binding codes for harvesting practices shall be
considered.
3.2 Protected
sites and species
Covers legislation related to protected areas as
well as protected, rare or endangered species,
including their habitats and potential habitats.
Canada
Federal Forest Related Laws
Constitution Act, 1867 to 1982 and
subsequent amendments
http://lawslois.justice.gc.ca/PDF/CONST_E.pdf
Canadian Environmental Protection Act
http://laws-lois.justice.gc.ca/eng/acts/C15.31/
Consolidated Statutes of Canada
http://laws-lois.justice.gc.ca/eng/acts/s20/page-6.html
Fisheries Act
http://laws-lois.justice.gc.ca/eng/acts/f-14/
March 11th, 2016
Version : 1
CANADA
3.3
Environmental
requirements
3.4 Health and
safety
3.5 Legal
employment
Covers legislation related to environmental
impact assessment in connection with
harvesting, acceptable level for soil damage,
establishment of buffer zones (e.g. along water
courses, open areas, breeding sites),
maintenance of retention trees on felling site,
sessional limitation of harvesting time, and
environmental requirements for forest
machineries.
Legally required personal protection equipment
for persons involved in harvesting activities, use
of safe felling and transport practice,
establishment of protection zones around
harvesting sites, and safety requirements to
machinery used. Legally required safety
requirements in relation to chemical usage. The
health and safety requirements that shall be
considered relate to operations in the forest (not
office work, or other activities less related to
actual forest operations).
Legal requirements for employment of
personnel involved in harvesting activities
including requirement for contracts and working
permits, requirements for obligatory insurances,
requirements for competence certificates and
other training requirements, and payment of
social and income taxes withhold by employer.
Furthermore, the points cover observance of
minimum working age and minimum age for
personal involved in hazardous work, legislation
against forced and compulsory labour, and
discrimination and freedom of association.
Forestry Act
http://laws-lois.justice.gc.ca/eng/acts/F-30/
Income Tax Act
Pest Control Products Act
http://laws-lois.justice.gc.ca/eng/acts/p9.01/page-1.html
Ministry of Environment Authorities under
the Forest and Range Practices Act
http://www.env.gov.bc.ca/wld/frpa/
Convention de Ramsar relative aux zones
humides d’importance internationale
Convention pour la protection du
patrimoine mondial, culturel et naturel
Convention sur la diversité biologique
Convention sur le commerce international
des espèces de faune et de flore
sauvages menacées d’extinction
Convention concernant les oiseaux
migrateurs (L.R.C. ch. 22)
Loi de 1992 sur le Transport des
marchandises dangereuses (L.R.C. ch.
34)
Règlement sur le transport des
marchandises dangereuses (DORS/2001286)
Québec
Key forest legislation for
Quebec/Document de base: Lois sur
l’aménagement durable du territoire
forestier (chapitre A-18.1.)
=2&file=/A_18_1/A18_1.html
Loi sur les terres du domaine de l’État
(Chapitre T-8.1)
=2&file=/T_8_1/T8_1.html<
March 11th, 2016
Version : 1
CANADA
Loi sur la qualité de l'environnement
(L.R.Q., c. Q-2)
=2&file=/Q_2/Q2.htm
Règlement relatif à l'application de la Loi
sur la qualité de l'environnement (L.R.Q.,
c. Q-2, r.3)
=3&file=/Q_2/Q2R3.HTM
Québec Protected Areas :
http://www.mddep.gouv.qc.ca/biodiversite/
aires_protegees/aires_quebec.htm +
http://www.mrnf.gouv.qc.ca/aires/index.jsp
Règlement sur les normes d'intervention
dans les forêts du domaine de l'État
(L.R.Q., c. F-4.1, r.7)
=3&file=/A_18_1/A18_1R7.HTM
Règlement sur le transport des matières
dangereuses (L.R.Q., c. C-24.2, r. 43)
Règlement sur les matières dangereuses
(L.R.Q., c. Q-2, r.32)
Règlement sur les normes
environnementales applicables aux
véhicules lourds (L.R.Q., c. Q-2, r.33)
Règlement sur l'évacuation et le
traitement des eaux usées des résidences
isolées (L.R.Q., c. Q-2, r.22)
Règlement sur le captage des eaux
souterraines (L.R.Q., c. Q-2, r. 6
Règlement sur l'enfouissement et
l'incinération de matières résiduelles
(L.R.Q., c. Q-2, r. 19)
Loi sur la santé et la sécurité du travail
(L.R.Q., c. S-2.1)
Règlement sur la santé et la sécurité du
travail (L.R.Q., c. S-2.1, r. 13)
March 11th, 2016
Version : 1
CANADA
Règlement sur la santé et la sécurité dans
les travaux d'aménagement forestier
(L.R.Q., c. S-2.1, r. 12.1)
Code du travail (L.R.Q., c. C-27)
Loi sur les normes du travail (L.R.Q., c. N1.1)
Règlement sur les normes minimales de
premiers secours et de premiers soins
(L.R.Q., c. A-3.001, r. 10)
New Brunswick
Key forest legislation: Crown Lands and
Forests Act, 1982 – applies to Crown
land.
ments/attorney_general/acts_regulations.
html
nds.html
https://www.canlii.org/en/nb/laws/stat/snb1980-c-c-38.1/latest/snb-1980-c-c38.1.html
New-Brunswick protected area:
http://www.ec.gc.ca/appa/default.asp?lang=Fr&n=A883CFB4-1
Transportation of Dangerous Goods
http://www2.gnb.ca/content/dam/gnb/Dep
artments/ps-sp/pdf/emo/tdg.pdf
Employment Standards Act
http://laws.gnb.ca/en/ShowPdf/cs/E7.2.pdf
Employment Standards Act - Regulations
(NB)
4. Third parties’ rights
4.1 Customary
Legislation covering customary rights relevant to
rights
forest harvesting activities including
requirements covering sharing of benefits and
indigenous rights.
4.2 Free prior and
informed consent
Legislation covering “free prior and informed
consent” in connection with transfer of forest
management rights and customary rights to the
Constitution Acts, 1867 to 1982
http://lawslois.justice.gc.ca/fra/const/page-16.html
International Labor Organization..
“Convention No. 169.” Indigenous and
March 11th, 2016
Version : 1
CANADA
organisation in charge of the harvesting
operation.
4.3 Indigenous
peoples rights
Legislation that regulates the rights of
indigenous people as far as it’s related to
forestry activities. Possible aspects to consider
are land tenure, right to use certain forest
related resources or practice traditional
activities, which may involve forest lands.
Tribal Peoples.
http://www.ilo.org/indigenous/Conventions
/no169/lang--en/index.htm
Aboriginal Affairs and Northern
Development Canada. http://www.aadncaandc.gc.ca/eng/1100100010002
Department of Indian Affairs and Northern
Development Act (R.S.C., 1985, c. I-6)
http://www.canadianlawsite.ca/aboriginal.
htm
Canadian law
http://www.canadianlawsite.ca/aboriginal.
htm
LOI SUR LES AUTOCHTONES CRIS,
INUIT ET NASKAPIS,chapitre A-33.1
=2&file=/A_33_1/A33_1.html
Taxe indiens
http://www.revenuquebec.ca/fr/citoyen/situ
ation/indien/taxes.aspx
Development Canada.http://www.aadncaandc.gc.ca/eng/1100100010002
Secrétariat aux affaires autochtones (QC):
http://www.saa.gouv.qc.ca/index.asp
Aboriginal Affairs Secretariat (NB)
ments/aboriginal_affairs.html
5. Trade and transport
NOTE: This section covers requirements for forest management
operations as well as processing and trade.
5.1 Classification Legislation regulating how harvested material is
of species,
classified in terms of species, volumes and
quantities,
qualities in connection with trade and transport.
qualities
Incorrect classification of harvested material is a
well-known method to reduce/avoid payment of
legality prescribed taxes and fees.
5.2 Trade and
transport
All required trading permits shall exist as well as
legally required transport document which
accompany transport of wood from forest
operation.
Commercial Trade in Wildlife
http://www.ec.gc.ca/alefewe/default.asp?lang=En&n=EA39DD0C1
Wild Animal and Plant Protection and
Regulation of International and
Interprovincial Trade Act
http://www.ec.gc.ca/cites/default.asp?lang
=En&n=18F4A0BC-1
March 11th, 2016
Version : 1
CANADA
5.3 Offshore
trading and
transfer pricing
Legislation regulating offshore trading. Offshore
trading with related companies placed in tax
havens combined with artificial transfer prices is
a well-known way to avoid payment of legally
prescribed taxes and fees to the country of
harvest and considered as an important
generator of funds that can be used for payment
of bribery and black money to the forest
operation and personal involved in the
harvesting operation. Many countries have
established legislation covering transfer pricing
and offshore trading. It should be noted that
only transfer pricing and offshore trading as far
as it is legally prohibited in the country, can be
included here.
5.4 Custom
regulations
Custom legislation covering areas such as
export/import licenses, product classification
(codes, quantities, qualities and species).
5.5 CITES
CITES permits (the Convention on International
Trade in Endangered Species of Wild
Wild Animal and Plant Trade
Regulations (SOR/96-263)
http://loislaws.justice.gc.ca/eng/regulations/SOR96-263/index.html
Permits
http://www.ec.gc.ca/default.asp?lang=En&
n=12AF79B6-1
Species at Risk Act
http://www.sararegistry.gc.ca/default.asp?l
ang=En&n=8BB77EC2-1
Birds Protected in Canada Under the
Migratory Birds Convention Act, 1994 and
Regulations
http://www.ec.gc.ca/nature/default.asp?la
ng=En&n=496E2702-1
Canada Wildlife Act
http://www.ec.gc.ca/alefewe/default.asp?lang=En&n=E8EA5606-1
Acts, Regulations and Other Regulatory
Information (Canada Border Service
Agency)
http://www.cbsa-asfc.gc.ca/agencyagence/actreg-loireg/legislation-eng.html
Export and Import Permits Act (R.S.C.,
1985, c. E-19) / Loi sur les licences
d’exportation et d’importation L.R.C.
(1985), ch. E-19 (y compris l’exportation
de bois d’oeuvre)
http://lois.justice.gc.ca/eng/acts/E-19/
Customs Act (R.S.C., 1985, c. 1 (2nd
Supp.))
http://laws-lois.justice.gc.ca/eng/acts/c52.6/
Export Act (R.S.C., 1985, c. E-18)
http://lois-laws.justice.gc.ca/eng/acts/E18/
D19 - Acts and Regulations of Other
Government Departments
http://www.cbsaasfc.gc.ca/publications/dm-md/d19eng.html
March 11th, 2016
Version : 1
CANADA
Convention on International Trade in
Endangered Species of Wild Fauna and
Flora (CITES)
http://www.ec.gc.ca/cites/default.asp?lang
=En&n=1BC82E16-1
CITES-listed species database
http://www.cites.org/eng/disc/species.php
Quebec
Loi sur l’aménagement durable du
territoire forestier (L.R.Q., C A-18.1)
=2&file=%2F%2FA_18_1%2FA18_1.htm
Loi sur les mesureurs de bois (L.R.Q, c.
M-12.1)
=2&file=/M_12_1/M12_1.html
Règlement sur les permis de mesureurs
de bois (L.R.Q, c. M-12.1, r.1)
=3&file=/M_12_1/M12_1R1.HTM
Règlement sur le mesurage des bois
récoltés dans les forêts du domaine de
l'État
=3&file=/A_18_1/A18_1R5_1.HTM
New Brunswick
Crown Land and Forest Act
nds.html
Scalers Act, SNB 1981, c S-4.1
https://www.canlii.org/en/nb/laws/stat/snb1981-c-s-4.1/latest/snb-1981-c-s-4.1.html
March 11th, 2016
Version : 1

controlled wood risk assessment report

Transcription

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