There are no factories making walk in tubs in Canada, never have been. CBSA has always given walk in tubs a favorable tariff classification and they are duty free to import. All walk in tubs sold in Canada are imported. There is some manufacturing of walk tubs in the UK and USA but most of the supply of sanitaryware like toilets, bathtubs, shower stalls, sinks, faucets, etc., including walk in tubs. Is made and imported from China.
Made in Canada claims can easily be fact checked. The country of origin of a product and can often be retrieved using Import Genuis. https://www.importgenius.com/ Simply type a brand name, company name, or product name into the search window correctly. Its surprising what you can learn.
For those with older tubs looking for parts.
Walk in tubs were first manufactured in the UK by https://www.gainsboroughbaths.com/ and http://www.wibco.com/. Their products were sold for decades in Canada by the franchises Premier Care and Seabridge Bathing. Seabridge Bathing closed their doors in 2013. Premier Care in 2016. Their manufacturers are still in business today. For those looking for parts.