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]

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 access.trade.gov. In addition, a complete version of the Issues and Decision Memorandum can be accessed directly at access.trade.gov/​frnotices.

Scope of the Order  ^[5]

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.

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:

Disclosure

Commerce intends to disclose the calculations and analysis performed for ( printed 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.

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).

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. Québec Stumpage Issues

Comment 16: Whether Québec'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 Québec 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 Québec

Comment 21: Whether SPF Species in Nova Scotia Are Comparable to SPF Species in Alberta, Ontario, and Québec

Comment 22: Whether the Tree Size in Nova Scotia, as Measured by Diameter, Is Comparable to Tree Size in Alberta, Ontario, and Québec

Comment 23: Whether To Make Adjustments to Stumpage Rates Paid by the Respondents to Account for “Total Remuneration” in Alberta, Ontario, and Québec

Comment 24: Whether Nova Scotia Is Comparable to Québec, 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 ( printed 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

Québec

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

Québec

Comment 43: Whether Agreements with Consumers to Reduce Energy Consumption and GHG Are Grants

Comment 44: Whether the ÉcoPerformance Program Is Countervailable

Comment 45: Whether Hydro-Québec's ESP Is Countervailable

Comment 46: Whether Énergir L.P. Is an Authority

Comment 47: Whether the Énergir 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-Québec's EDL Program

Comment 59: Whether the Plant Closure under the Power Purchase Agreement: Centrale Thermique PF Résolu 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

Québec

Comment 75: Whether the Québec 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. ( printed 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.