They are not. That would not be compliant with the United Nations framework for assessing carbon emissions country by country, and Canada is not responsible for doing that to reduce emissions. That's just the forest existing and sequestering carbon, so there's not any climate action on Canada's part by simply not cutting down a forest that stores carbon.
I would defer to Karine on that question as well, because she probably knows a lot more about the boreal forests and its climate benefits than I do.