The U.S. lumber industry seeks to level the playing field against subsidized and unfairly traded Canadian softwood lumber. The U.S. industry believes that the compromise U.S.-Canada Softwood Lumber Agreement (SLA) can provide a level playing field against subsidized Canadian lumber as long as all parties honor their commitments under the agreement. It is only on this basis that the SLA can serve as a lasting alternative to trade litigation.

The export tax rates and quota volumes fluctuate depending on the level of lumber prices, becoming more restrictive during periods of low prices when government subsidies give Canadian lumber mills the greatest protection from efficient U.S. mills and cause U.S. workers the most harm.