Certain Softwood Lumber Products From Canada: Final Results of Countervailing Duty Administrative Review; 2024

Issuing agencies

Abstract

The U.S. Department of Commerce (Commerce) determines that producers and exporters of certain softwood lumber products (softwood lumber) from Canada received countervailable subsidies during the period of review (POR), January 1, 2024, through December 31, 2024.

Full Text

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<title>Federal Register, Volume 91 Issue 200 (Monday, October 19, 2026)</title>
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[Federal Register Volume 91, Number 200 (Monday, October 19, 2026)]
[Notices]
[Pages 66092-66095]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-21286]


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DEPARTMENT OF COMMERCE

International Trade Administration

[C-122-858]


Certain Softwood Lumber Products From Canada: Final Results of 
Countervailing Duty Administrative Review; 2024

AGENCY: Enforcement and Compliance, International Trade Administration, 
Department of Commerce.

SUMMARY: The U.S. Department of Commerce (Commerce) determines that 
producers and exporters of certain softwood lumber products (softwood 
lumber) from Canada received countervailable subsidies during the 
period of review (POR), January 1, 2024, through December 31, 2024.

DATES: Applicable October 19, 2026.

FOR FURTHER INFORMATION CONTACT: Samuel Brummitt, Kristen Johnson, T.J. 
Worthington, and Elizabeth Talbot Russ, AD/CVD Operations, Office III, 
Enforcement and Compliance, International Trade Administration, U.S. 
Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 
20230; telephone: (202) 482-7851, (202) 482-4793, (202) 482-4567, and 
(202) 482-5516, respectively.

SUPPLEMENTARY INFORMATION:

Background

    On April 14, 2026, Commerce published the Preliminary Results of 
this administrative review and invited interested parties to 
comment.\1\ On August 6, 2026, we extended the deadline for the final 
results by 53 days until October 5, 2026.\2\ On September 24, 2026, we 
extended the deadline for the final results by an additional seven days 
until October 13, 2026.\3\
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    \1\ See Certain Softwood Lumber Products from Canada: 
Preliminary Results and Partial Rescission of Countervailing Duty 
Administrative Review; 2024, 91 FR 19099 (April 14, 2026) 
(Preliminary Results).
    \2\ See Commerce's Letter, ``Extension of Deadline for Final 
Results of Countervailing Duty Administrative Review; 2024,'' dated 
August 6, 2026.
    \3\ See Commerce's Letter, ``Additional Extension of Deadline 
for Final Results of Countervailing Duty Administrative Review; 
2024,'' dated September 24, 2026.
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    For a detailed description of the events that occurred since the 
Preliminary Results, see the Issues and Decision Memorandum.\4\ A list 
of topics discussed in the Issues and Decision Memorandum is included 
as Appendix I to this notice. The Issues and Decision Memorandum is a 
public document and is on file electronically via Enforcement and 
Compliance's Antidumping and Countervailing Duty Centralized Electronic 
Service System (ACCESS), which is available to registered users at 
<a href="https://access.trade.gov">https://access.trade.gov</a>. In addition, a complete version of the Issues 
and Decision Memorandum can be accessed directly at <a href="https://access.trade.gov/frnotices">https://access.trade.gov/frnotices</a>.
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    \4\ See Memorandum, ``Issues and Decision Memorandum for the 
Final Results of the Administrative Review of the Countervailing 
Duty Order on Certain Softwood Lumber Products from Canada; 2024,'' 
dated concurrently with, and hereby adopted by, this notice (Issues 
and Decision Memorandum).
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Scope of the Order \5\
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    \5\ See Certain Softwood Lumber Products from Canada: Amended 
Final Affirmative Countervailing Duty Determination and 
Countervailing Duty Order, 83 FR 347 (January 3, 2018) (Order).
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    The product covered by this Order is softwood lumber from Canada. 
For a complete description of the scope of the Order, see the Issues 
and Decision Memorandum.

Analysis of Comments Received

    Commerce addressed all issues raised in interested parties' case 
and rebuttal briefs in the Issues and Decision Memorandum. A list of 
issues raised by parties, to which Commerce responded in the Issues and 
Decision Memorandum, is provided in Appendix I to this notice.

Methodology

    Commerce conducted this administrative review in accordance with 
section 751(a)(1)(A) of the Tariff Act of 1930, as amended (the Act). 
For each of the subsidy programs found to be countervailable, we 
determine that there is a subsidy, i.e., a government-provided 
financial contribution that gives rise to a benefit to the recipient, 
and that the subsidy is specific.\6\ For a complete description of the 
methodology underlying all of Commerce's conclusions, see the Issues 
and Decision Memorandum.
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    \6\ See sections 771(5)(B) and (D) of the Act regarding 
financial contribution; section 771(5)(E) of the Act regarding 
benefit; and section 771(5A) of the Act regarding specificity.
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Changes Since the Preliminary Results

    The subsidy programs under review, and the issues raised in case 
and rebuttal briefs submitted by the interested parties, are discussed 
in the Issues and Decision Memorandum. Based on our analysis of the 
comments received from the interested parties, we made certain changes 
to Resolute's and West Fraser's calculations for these final results. 
For a discussion of these changes, see the Issues and Decision 
Memorandum.

Rate for Non-Selected Companies Under Review

    Because the rates calculated for the companies selected for 
individual review are above de minimis and not based entirely on facts 
available, we applied a subsidy rate based on a weighted average of the 
subsidy rates calculated for the reviewed companies using sales data 
submitted by those companies to calculate a rate for the companies not 
selected for review. This is consistent with the methodology that we 
would use in an investigation to establish the all-others rate, 
pursuant to section 705(c)(5)(A) of the Act.
    For further information on the calculation of the non-selected 
rate, see the section titled ``Final Ad Valorem Rate for Non-Selected 
Companies under Review'' in the Issues and Decision Memorandum. For a 
list of the non-selected companies, see Appendix II to this notice.

Final Results of Administrative Review

    In accordance with section 751(a)(1)(A) and of the Act and 19 CFR 
351.221(b)(5), we determine that the following total net 
countervailable subsidy rates exist for the period January 1, 2024, 
through December 31, 2024:

------------------------------------------------------------------------
                                                           Subsidy rate
                         Company                            (percent ad
                                                             valorem)
------------------------------------------------------------------------
Resolute FP Canada Inc. and its cross-owned affiliates             12.42
 \7\....................................................
West Fraser Mills Ltd. and its cross-owned affiliates              15.31
 \8\....................................................
Non-Selected Companies \9\..............................           14.11
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Disclosure
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    \7\ Commerce finds the following companies to be cross-owned 
with Resolute FP Canada Inc: Forest Products Mauricie L.P., Fibrek 
General Partnership, Resolute Engineered Wood St. Prime Limited 
Partnership, Resolute Engineered Wood Larouche Inc., Profor 
Renaissance LP, 15477468 Canada Inc., 9340939 Canada Inc., Resolute 
Forest Products Inc., Bowater Canadian Holdings Incorporated, 
AbitibiBowater Canada Inc., and Bowater Canadian Limited.
    \8\ Commerce finds the following companies to be cross-owned 
with West Fraser Mills Ltd.: Blue Ridge Lumber Inc., Manning Forest 
Products, Ltd., Spray Lake Sawmills (1980) Ltd., Sundre Forest 
Products Inc., West Fraser Alberta Holdings, Ltd., and West Fraser 
Timber Co., Ltd.
    \9\ The 215 non-selected companies receiving the review-specific 
rate are listed in Appendix II.
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    Commerce intends to disclose the calculations and analysis 
performed for

[[Page 66093]]

these final results of review within five days after the date of 
publication of this notice in the Federal Register, in accordance with 
19 CFR 351.224(b).

Assessment Rates

    Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 
351.212(b)(2), Commerce has determined, and U.S. Customs and Border 
Protection (CBP) shall assess, countervailing duties on all appropriate 
entries of subject merchandise covered by this review for the above-
listed companies at the applicable ad valorem assessment rates listed. 
Commerce intends to issue assessment instructions to CBP no earlier 
than 41 days after the date of publication of the final results of this 
review in the Federal Register, in accordance with 19 CFR 356.8(a).

Cash Deposit Requirements

    Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 351.107(e), 
Commerce intends to instruct CBP to collect cash deposits of estimated 
countervailing duties with regard to shipments of subject merchandise 
entered, or withdrawn from warehouse, for consumption on or after the 
date of publication of the final results of this review, as follows: 
(1) the cash deposit rate for the companies listed above and in 
Appendix II will be equal to the company-specific estimated individual 
countervailable subsidy rates determined in the final results of this 
review, except if the rate is less than 0.50 percent and, therefore, de 
minimis within the meaning of 19 CFR 351.106(c)(1), in which case the 
cash deposit rate will be zero; (2) if both the producer and exporter 
of the subject merchandise have company-specific estimated subsidy 
rates assigned, and their rates differ, then the applicable cash 
deposit rate will be the higher of these two rates; (3) if either the 
producer or the exporter, but not both, of the subject merchandise has 
a company-specific estimated subsidy rate assigned, the applicable cash 
deposit rate will be that company's company-specific rate; and (4) the 
cash deposit rate for all other producers and exporters will be 
continue to be 14.19 percent, the all-others subsidy rate established 
in the investigation.\10\ These cash deposit instructions, when 
imposed, shall remain in effect until further notice.
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    \10\ See Certain Softwood Lumber Products from Canada: Amended 
Final Affirmative Countervailing Duty Determination and 
Countervailing Duty Order, 83 FR 347 (January 3, 2018).
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Administrative Protective Order (APO)

    This notice also serves as a final reminder to parties subject to 
an APO of their responsibility concerning the return or destruction of 
proprietary information disclosed under APO in accordance with 19 CFR 
351.305(a)(3). Timely written notification of the return or destruction 
of APO materials or conversion to judicial protective order is hereby 
requested. Failure to comply with the regulations and the terms of an 
APO is a sanctionable violation.

Notification to Interested Parties

    These final results are issued and published in accordance with 
sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.221(b)(5).

    Dated: October 13, 2026.
Scot Fullerton,
Acting Deputy Assistant Secretary for Antidumping and Countervailing 
Duty Operations.

Appendix I

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary
II. Background
III. Scope of the Order
IV. Subsidies Valuation
V. Analysis of Programs
VI. Final Ad Valorem Rate for Non-Selected Companies Under Review
VII. Discussion of the Issues

A. General Issues

Comment 1: Whether To Accept JDIL As a Voluntary Respondent
Comment 2: Whether Commerce's Specificity Analysis for Certain 
Programs Is Consistent With the Law
Comment 3: Whether Grant Programs Must Account for Reciprocal Value
Comment 4: Whether Commerce Properly Treated Federal and Provincial 
Asset Depreciation Provisions as One Program

B. General Stumpage Issues

Comment 5: Whether Commerce's Amendments to its Regulations 
Regarding Government-Run Auctions Was Lawful

C. Alberta Stumpage Issues

Comment 6: Whether the Alberta Stumpage Market Is Distorted
Comment 7: Whether TDA Survey Prices Are an Appropriate Benchmark 
for Alberta Crown-Origin Stumpage
Comment 8: Whether To Adjust the Nova Scotia Benchmark to Account 
for Fire-Damaged Timber Harvested in Alberta

D. British Columbia Stumpage Issues

Comment 9: Whether To Change Commerce's Calculations Relating to 
Third Party Tenures
Comment 10: Whether To Continue to Use WDOR Valuations or Make 
Adjustments for Respondents' Costs
Comment 11: Whether To Revise the Application of the WDOR Stumpage 
Value Table Adjustments and Use the Second Half 2025 Tables
Comment 12: Whether To Apply a Separate Beetle-Killed Benchmark In 
Conjunction with the WDOR Valuations
Comment 13: Whether Commerce's Selection of a Log Volume Conversion 
Factor Was Appropriate
Comment 14: Whether To Account for BC's ``Stand-as-a-Whole'' 
Stumpage Pricing

E. Ontario Stumpage Issues

Comment 15: Whether Ontario's Private Stumpage Market Is Distorted 
and Whether Ontario's Private Prices Are an Appropriate Benchmark

F. Qu[eacute]bec Stumpage Issues

Comment 16: Whether Qu[eacute]bec's Stumpage Market Is Distorted
Comment 17: Whether To Adjust the Nova Scotia Benchmark to Account 
for Spruce Budworm-Infested Timber

G. Nova Scotia Stumpage Benchmark Issues

Comment 18: Whether Alberta, Ontario, and Qu[eacute]bec are the 
``Country in Question'' and Commerce Must Use an In-Province 
Stumpage Benchmark
Comment 19: Whether Private Standing Timber Prices in Nova Scotia 
Are Available in the Provinces at Issue
Comment 20: Whether Nova Scotia's Forest Is Comparable to the 
Forests of Alberta, Ontario, and Qu[eacute]bec
Comment 21: Whether SPF Species in Nova Scotia Are Comparable to SPF 
Species in Alberta, Ontario, and Qu[eacute]bec
Comment 22: Whether the Tree Size in Nova Scotia, as Measured by 
Diameter, Is Comparable to Tree Size in Alberta, Ontario, and 
Qu[eacute]bec
Comment 23: Whether To Make Adjustments to Stumpage Rates Paid by 
the Respondents to Account for ``Total Remuneration'' in Alberta, 
Ontario, and Qu[eacute]bec
Comment 24: Whether Nova Scotia Is Comparable to Qu[eacute]bec, 
Ontario, and Alberta in Terms of Haulage Costs and Whether To 
Otherwise Adjust the Nova Scotia Benchmark to Account for Such 
Differences
Comment 25: Whether the Nova Scotia Benchmark Is Comparable or 
Should Be Adjusted to Account for Log Grade or Log Product 
Characteristics
Comment 26: Whether To Revise the Conversion Factor Used in the 
Calculation of the Nova Scotia Benchmark
Comment 27: Whether To Revise the Indexing Method Employed in the 
Derivation of the Nova Scotia Benchmark
Comment 28: Reliability of Nova Scotia Private-Origin Standing 
Timber Benchmark
Comment 29: Whether To Publicly Disclose the Anonymized Data that 
Comprise the 2021-2022 Private Market Survey and the 2023 Private 
Market Survey

[[Page 66094]]

H. Log Export Restraint Issues

Comment 30: Whether the LER Is Countervailable

I. Purchase of Goods for MTAR Program Issues

British Columbia

Comment 31: Whether Benefits Under the BC Hydro EPA Program Are Tied 
to Overall Production
Comment 32: Whether Commerce Properly Calculated the Benefit 
Conferred Under the BC Hydro EPAs

Qu[eacute]bec

Comment 33: Whether Commerce Properly Calculated the Benefits Under 
the Power Purchase Agreement: CTS
Comment 34: Whether the Electricity Purchase Agreements Are Tied to 
Non-Subject Merchandise
Comment 35: Whether Commerce Properly Countervailed PAE 2011-01
Comment 36: Whether To Adjust the L Rate Benchmark for PAE 2011-01

J. Grant Program Issues

Alberta

Comment 37: Whether the AESO Load Shedding Program Is 
Countervailable

British Columbia

Comment 38: Whether the FUFP Program Is Countervailable

Ontario

Comment 39: Whether the FSIIP Is De Jure Specific
Comment 40: Whether the OFRFP Is Countervailable
Comment 41: Whether the Ministry of Transportation of Ontario Roads 
Maintenance Program Is Countervailable
Comment 42: Whether the GOO's Silviculture Reimbursements Are 
Countervailable

Qu[eacute]bec

Comment 43: Whether Agreements with Consumers to Reduce Energy 
Consumption and GHG Are Grants
Comment 44: Whether the [Eacute]coPerformance Program Is 
Countervailable
Comment 45: Whether Hydro-Qu[eacute]bec's ESP Is Countervailable
Comment 46: Whether [Eacute]nergir L.P. Is an Authority
Comment 47: Whether the [Eacute]nergir L.P. Feasibility Study and 
Implementation Program Is Tied to Non-Subject Merchandise
Comment 48: Whether the Investment Program in Public Forests 
Affected by Natural or Anthropogenic Disturbances Is Countervailable
Comment 49: Whether the MASTE Program Is Countervailable
Comment 50: Whether the MCRP and MCCRP Are Countervailable
Comment 51: Whether FDRCMO and MFOR Are Non-Recurring Subsidies
Comment 52: Whether the FDRCMO Is Countervailable
Comment 53: Whether the MFOR Is Countervailable
Comment 54: Whether the PCIP and PIAF Are Countervailable
Comment 55: Whether PDB Is Countervailable
Comment 56: Whether the PEEOL Program Is Countervailable
Comment 57: Whether the PIB Is Countervailable
Comment 58: Whether Commerce Properly Countervailed Hydro-
Qu[eacute]bec's EDL Program
Comment 59: Whether the Plant Closure under the Power Purchase 
Agreement: Centrale Thermique PF R[eacute]solu de Senneterre Program 
Is Countervailable
Comment 60: Whether the Rail Service Interruption Program Is 
Countervailable
Comment 61: Whether the IEO Program Is Countervailable
Comment 62: Whether the DRO Program Is Countervailable

K. Tax and Other Revenue Forgone Program Issues

Federal

Comment 63: Whether the ACCA Class 53 Assets Program Is Specific
Comment 64: Whether To Recalculate the ACCA Class 53 Benefit
Comment 65: Whether the CCA for Class 43.2 Assets Program Is De 
Facto Specific
Comment 66: Whether the CCA for Class 1 Assets Program Is 
Countervailable
Comment 67: Whether the Federal and Provincial SR&ED Credits Are 
Specific

Alberta

Comment 68: Whether the TEFU Is Specific

British Columbia

Comment 69: Whether the CIF, CIIP, and BC OBPS Programs Are 
Countervailable
Comment 70: Whether the BC Coloured Fuel Program Is Countervailable
Comment 71: Whether To Countervail the GBC's Non-Collection of 
Penalties for Unauthorized Timber Harvesting Violations

Ontario

Comment 72: Whether the Ontario Coloured Fuel Tax Exemption Is De 
Jure Specific
Comment 73: Whether the IESO IEI Is Specific
Comment 74: Whether To Reconsider If the GOO Forgave Debt Owed by 
Resolute

Qu[eacute]bec

Comment 75: Whether the Qu[eacute]bec Lower Tax Rates on Coloured 
Fuel Is Specific
Comment 76: Whether the Refund of Fuel Tax Paid on Fuel Used for 
Stationary Purposes Is Specific

L. Company-Specific Issues

Resolute

Comment 77: Whether To Recalculate Resolute's Denominator for 
Certain Transferred Subsidies
Comment 78: Whether Commerce Applied the Correct Denominator In 
Resolute's Stumpage Calculations
VIII. Recommendation

Appendix II

Non-Selected Companies

1. 0752615 B.C Ltd; Fraserview Remanufacturing Inc, dba Fraserview 
Cedar Products
2. 10104704 Manitoba Ltd O/A Woodstock Forest Products
3. 1074712 BC Ltd. (Quadra Cedar)
4. 5214875 Manitoba Ltd.; AM Lumber Brokerage
5. Absolute Lumber Products Ltd.
6. Adwood Manufacturing Ltd.
7. AJ Forest Products Ltd.
8. Aler Forest Products, Ltd.
9. Alpa Lumber Mills Inc.
10. Andersen Pacific Forest Products Ltd.
11. Antrim Cedar Corporation
12. Aquila Cedar Products Ltd.
13. Arbec Lumber Inc. (aka Arbec Bois Doeuvre Inc.)
14. Aspen Planers Ltd.
15. B.B. Pallets Inc. (aka Les Palettes B.B. Inc.)
16. Babine Forest Products Limited
17. Bakerview Forest Products Inc.
18. Barrette-Chapais Ltee
19. BarretteWood Inc. (Barrette Bois Inc.)
20. Benoit & Dionne Produits Forestiers Ltee (aka Benoit & Dionne 
Forest Products Ltd.)
21. Blanchet Multi Concept Inc.
22. Bois Aise de Montreal Inc.
23. Bois Bonsai Inc.
24. Bois D'oeuvre Cedrico Inc. (aka Cedrico Lumber Inc.)
25. Bois Daaquam inc. (aka Daaquam Lumber Inc.)
26. Bois et Solutions Marketing SPEC, Inc. (aka SPEC Wood & 
Marketing Solution or SPEC Wood and Marketing Solutions Inc.)
27. Bois Weedon Inc.
28. Boisaco Inc.
29. Boscus Canada Inc.
30. Boucher Bros. Lumber Ltd.
31. BPWood Ltd.
32. Bramwood Forest Inc.
33. Brink Forest Products Ltd.
34. Busque & Laflamme Inc.
35. Canadian Bavarian Millwork & Lumber Ltd.
36. Canadian Forest Products, Ltd.; Canfor Corporation; Canfor Wood 
Products Marketing, Ltd.
37. Canasia Forest Industries Ltd.
38. Canyon Lumber Company, Ltd.
39. Carrier & Begin Inc.
40. Carrier Forest Products Ltd
41. Carrier Lumber Ltd.
42. Carter Forest Products Inc.
43. Cedarland Forest Products Ltd.
44. Cedarline Industries Ltd.
45. Central Cedar Ltd.
46. Centurion Lumber Ltd.
47. Channel-ex Trading Corporation
48. CHAP Alliance Inc.
49. Chinook Wood Products Ltd.
50. Clair Industrial Development Corp. Ltd
51. Clermond Hamel Ltee
52. CLG Enterprises Inc.
53. Columbia River Shake & Shingle Ltd.; Teal Cedar Products Ltd., 
dba The Teal Jones Group
54. Commonwealth Plywood Co. Ltd.
55. Conifex Fibre Marketing Inc.

[[Page 66095]]

56. Cowichan Lumber Ltd.
57. CS Manufacturing Inc., dba Cedarshed
58. CWP Industriel Inc. (aka CWP--Industriel Inc.)
59. D & D Pallets Ltd.
60. Dakeryn Industries Ltd.
61. Decker Lake Forest Products Ltd.
62. Deep Cove Forest Products, Inc.
63. Delco Forest Products Ltd.
64. Delta Cedar Specialties Ltd.
65. Devon Lumber Co. Ltd.
66. DH Manufacturing Inc.
67. DMM Forest Products Inc.
68. Doubletree Forest Products Ltd.
69. Downie Timber Ltd.
70. Dunkley Lumber Ltd.
71. East Fraser Fiber Co. Ltd.
72. East Mountain Forest Products Ltd
73. Edgewood Forest Products Inc.
74. ER Probyn Export Ltd.
75. Eric Goguen & Sons Ltd.
76. Falcon Lumber Ltd
77. Foothills Forest Products Inc
78. Fort St. James Forest Products Limited Partnership
79. Fraser Specialty Products Ltd.
80. FraserWood Inc.
81. FraserWood Industries Ltd.
82. Furtado Forest Products Ltd.
83. Gilbert Smith Forest Products Ltd.
84. Goldwood Industries Ltd.
85. Goodfellow Inc.
86. Gorman Bros. Lumber Ltd.
87. Greendale Industries Inc.
88. GreenFirst Forest Products (QC) Inc.
89. Griff Building Supplies Ltd.
90. Groupe Crete Chertsey Inc.
91. Groupe Crete Division St-Faustin Inc.
92. Groupe Lebel inc.
93. H.J. Crabbe & Sons Ltd.
94. Haida Forest Products Ltd.
95. Halo Sawmill, a division of Delta Cedar Specialties Ltd.; Halo 
Sawmill Manufacturing Limited Partnership
96. Hampton Tree Farms, LLC, dba Hampton Lumber Sales Canada
97. Horizon Coatings Inc.
98. Hornepayne Lumber LP
99. Independent Building Materials Distribution Inc.
100. Interfor Corporation; EACOM Timber Corporation; Chaleur Forest 
Products Inc.; Chaleur Forest Products LP; Interfor Sales & 
Marketing Ltd.
101. Ivor Forest Products Ltd.
102. J&G Log Works Ltd.
103. J.D. Irving, Limited; Irving Paper Limited; Miramichi Timber 
Holdings Limited; Rothesay Paper Holdings Ltd.; St. George Pulp & 
Paper Limited; The New Brunswick Railway Company
104. J.H. Huscroft Ltd.
105. Jan Woodlands (2001) Inc.
106. Jasco Forest Products Ltd.
107. Jhajj Lumber Corporation
108. Kalesnikoff Lumber Co. Ltd.
109. Kan Wood Ltd.
110. Kebois Ltee/Ltd.
111. Kelfor Industries Ltd.
112. Kermode Forest Products Ltd.
113. Kings Wood Products Inc.
114. Lecours Lumber Co. Limited
115. Les Bois d'oeuvre Beaudoin Gauthier Inc.
116. Les Chantiers de Chibougamau Ltd./Ltee
117. Les Industries P.F. Inc.
118. Les Produits Forestiers Sitka Inc. (aka Sitka Forest Products 
Inc.)
119. Leslie Forest Products Ltd.
120. Lignum Forest Products LLP
121. Linwood Homes Ltd.
122. Lonestar Lumber Inc
123. Ludwig Lumber
124. Lulumco inc.
125. Madera Forest Products Inc
126. Magnum Forest Products, Ltd.
127. Maibec inc.
128. Manitou Forest Products Ltd
129. Marwood Ltd.
130. Materiaux Blanchet Inc.
131. Metrie Canada Ltd.
132. Mid Valley Lumber Specialties Ltd.
133. Midway Lumber Mills Ltd.
134. Mill & Timber Products Ltd.
135. Mirax Lumber Products Ltd.
136. Mobilier Rustique (Beauce) Inc.; J.F.S.R. Inc.; Gestion C.A. 
Rancourt Inc.; Gestion J.F.Rancourt Inc.; Gestion Suzie Rancourt 
Inc.; Gestion P.H.Q. Inc.; 9331-3419 Quebec Inc.; 9331-3468 Quebec 
Inc.; SPQ Inc.
137. Monterra Lumber Mills Limited
138. Morwood Forest Products Inc.
139. Multicedre ltee
140. Nakina Lumber Inc.
141. National Forest Products Ltd.
142. Nicholson and Cates Ltd.
143. NorSask Forest Products Limited Partnership; NorSask Forest 
Products Inc.
144. North American Forest Products Ltd. (located in Abbotsford, 
British Columbia)
145. North Enderby Timber Ltd.
146. Ntityix Resources LP
147. Oakwood Manufacturing, a division of Weston Forest Products 
Inc.
148. Olympic Industries, Inc.; Olympic Industries ULC
149. Oregon Canadian Forest Products Inc., dba Oregon Canadian 
Forest Products
150. Pacific Lumber Remanufacturing Inc.
151. Pacific NorthWest Lumber Ltd.
152. Pacific Western Wood Works Ltd.
153. Parallel Wood Products Ltd.
154. Partap Forest Products Ltd.
155. Peak Industries (Cranbrook) Ltd.
156. Phoenix Forest Products Inc.
157. Pine Ideas Ltd.
158. Pioneer Pallet & Lumber Ltd.
159. Plaster Rock Lumber Corporation
160. Porcupine Wood Products Ltd.
161. Power Wood Corp.
162. Precision Cedar Products Corp.
163. Produits Forestiers Petit Paris Inc.
164. Produits Matra Inc.; Sechoirs de Beauce Inc.; Bois Ouvre de 
Beauceville (1992), Inc.
165. Promobois G.D.S. Inc.
166. R.A. Green Lumber Ltd.
167. Rembos Inc.
168. Rene Bernard inc.
169. Richard Lutes Cedar Inc.
170. Rielly Industrial Lumber Inc.
171. River City Remanufacturing Inc.
172. Riverside Forest Products Inc.
173. S&R Sawmills Ltd.
174. San Group
175. San Industries Ltd.
176. Sawarne Lumber Co. Ltd.
177. Scierie West Brome Inc.
178. Shakertown Corp.
179. Sigurdson Forest Products Ltd.
180. Sinclar Group Forest Products Ltd.
181. Skana Forest Products Ltd.
182. South Beach Trading Inc.
183. South Coast Reman Ltd.
184. Specialiste du Bardeau de Cedre Inc. (aka SBC)
185. Straight Edge Milling Ltd.
186. Sundher Timber Products Inc.
187. Surrey Cedar Ltd.
188. Taan Forest Limited Partnership (aka Taan Forest Products)
189. Taiga Building Products Ltd.
190. Tall Tree Lumber Company
191. Terminal Forest Products Ltd.
192. The Wood Source Inc.
193. Tolko Industries Ltd.; Tolko Marketing and Sales Ltd.; Meadow 
Lake OSB Limited Partnership
194. Top Quality Lumber Ltd.
195. Trans-Pacific Trading Ltd.; TRAPA Forest Products Ltd.
196. Triad Forest Products Ltd.
197. Tyee Timber Products Ltd
198. Universal Lumber Sales Ltd.
199. Usine Sartigan Inc.
200. Vancouver Specialty Cedar Products Ltd.
201. Vancouver Urban Timberworks Ltd. (aka Van Urban)
202. Vanderhoof Specialty Wood Products Ltd.
203. Visscher Lumber Inc.
204. W.I. Woodtone Industries Inc.
205. Welco Lumber Corp.
206. West Bay Forest Products Ltd.
207. Western Forest Products Inc.
208. Western Lumber Sales Limited
209. Westminster Industries Ltd.
210. Weston Forest Products Inc.
211. Westrend Exteriors Inc.
212. Weyerhaeuser Co.
213. White River Forest Products L.P.
214. Woodline Forest Products Ltd.
215. Woodtone Specialties Inc.

[FR Doc. 2026-21286 Filed 10-16-26; 8:45 am]
BILLING CODE 3510-DS-P


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