Key takeaways
- CFPOA: no facilitation-payments exception since October 2017; a books-and-records offence since 2013.
- S-211: annual forced and child labour supply-chain reports due 31 May.
- Documented checks on Indian agents and suppliers support both.
Why companies from here use us
- Canadian technology, services and resources companies keep adding Indian teams, suppliers and partners.
- Canadian boards and lenders expect documented, verifiable findings on foreign counterparties.
- India is 9.5 to 12.5 hours ahead of Canada, so we work Indian evenings for calls with Toronto and Vancouver.
Your home-country rules — and what they mean for an Indian partner
- Corruption of Foreign Public Officials Act (CFPOA): Canada’s foreign bribery law since 1998. Amendments in 2013 added a books-and-records offence and nationality jurisdiction, and the exception for facilitation payments was repealed in October 2017, so small “speed” payments to Indian officials are not protected.
- Supply-chain reporting (S-211): since 1 January 2024, entities that meet the size thresholds report each year by 31 May on the steps they take to prevent and reduce forced labour and child labour in their supply chains. Indian suppliers are often part of that picture.
- What that means in India: documented checks on Indian agents, distributors, customs brokers and suppliers: who owns them, whether they deal with government bodies, how they are paid, and how they employ people. See supplier verification and India’s own anti-bribery law.
The India side
- Trade deal: India–Canada CEPA talks are in progress; the fifth round was held in Ottawa on 5–9 October 2026, and both sides aim to conclude by the end of 2026.
- India–Canada tax treaty: Indian tax on interest is capped at 15%; dividends at 15% or 25%. See India advisory for clients in Canada.
- Setting up in India: the resident director rule · India entry · start small with an India Company Check (USD 249).
- Planning India? Book a free 15-minute call.
What we check for you in India
- Identity, registrations and filed financial statements of the Indian partner — how it works.
- Financial, tax and FEMA review; related parties; litigation through public records and counsel.
- Promoters, directors, government links and how intermediaries are paid — for your anti-bribery and supply-chain files.
- Premises visits from Ahmedabad, Mumbai, Bengaluru, Rajkot or Dubai, with a written report in English.
- Full scope: partner due diligence · investment due diligence · supplier verification.
We are Chartered Accountants, not lawyers: home-country legal advice on compliance programmes stays with your counsel. Our reports are built to slot into their files.
Sources
- Justice Laws — Corruption of Foreign Public Officials Act
- Public Safety Canada — Forced labour and child labour in supply chains
Frequently asked questions
Who can do due diligence on an Indian company for a Canadian company?
CA Durgesh Chavda's team checks Indian partners, suppliers and targets for Canadian companies: records, financials, tax, FEMA, ownership, promoters and premises. Reports are in English, and calls run in Canadian business hours.
Does Canada's CFPOA allow facilitation payments in India?
No. The facilitation-payments exception in Canada's Corruption of Foreign Public Officials Act was repealed in October 2017, so small payments to speed up routine actions by Indian officials are not protected.
Does Canada's supply-chain law cover Indian suppliers?
It can. Entities reporting under the Fighting Against Forced Labour and Child Labour in Supply Chains Act describe, by 31 May each year, the steps they take to reduce forced and child labour risk across their supply chains, including suppliers in India.