Master loaders are responsible for their direct clients. If you are delivering consolidated freight to the co-loader, you will need to know that they are consolidated and the 'cargo complete' status is on them. If there were 3 tiers of consolidation, that freight forwarder would be responsible for getting their cargo to cargo complete thereby getting the top level to cargo complete.

CBSA will not be issuing any DNLs during the initial implementation of eManifest and the most likely reason for a DNL against a consolidated BL (carrier MBL or master loader HBL) is the inability of CBSA to know the actual or ultimate consignee due to the sub-HB/Ls not being on file.