The interviews solicited the reasons why the interviewees might fail to report a suspected act of child abuse and questioned them regarding the extent to which legal action has been initiated against them in the event of such a failure. The involvement of child welfare authorities, children's aid societies, and police forces in the reporting duty was also examined. The final section of this paper discusses the advantages and disadvantages of enacting in the Criminal Code a duty to report suspected cases of child abuse. It considers possible persons on whom this duty may be imposed, the elements of the offense, possible penalties for violating the reporting duty, and ways in which a criminal provision may have an impact on information-sharing and child-abuse investigations. The study found that a significant number of those interviewed perceived that a significant number of Canadians were not fulfilling their statutory duty to report suspected cases of child abuse. Some of the reasons cited for this failure to report were fear of reprisals from the abuser, concern about breaching a confidential relationship, lack of an understanding of the civil reporting laws, and a belief that government intervention would not benefit the child. According to those interviewed, few persons were being prosecuted for failing to report suspected child abuse. Making the failure to report a suspected case of child abuse a criminal offense for strategic persons may be an incentive for professionals and lay persons to report child abuse; it will provide a national standard for reporting; police and the justice system may become involved earlier in the process; serious penalties may be imposed for failure to report; and a hybrid offense will obviate limitation problems. Many of those interviewed, however, were opposed to imposing penal sanctions on otherwise law-abiding citizens who, for various reasons, may not report a suspected case of child abuse. 33 references and 26 cited court cases