Following resource extraction by surface mining in the oil sands region of northeastern Alberta, sites are reclaimed by reconstructing soils using a variety of salvaged organic and mineral materials, and planted to native tree species. This study assessed the influence of three distinct stand types (Populus tremuloides Michx., Pinus banksiana Lamb., and Picea glauca (Moench) Voss) on forest floor development (thickness, morphology, total carbon and nitrogen contents), soil organic matter composition, and associated soil microbial communities. Forest floor and top mineral soil (0–5 cm) samples were collected from 32 sites reclaimed 16–33 years ago. Soil organic matter composition was measured using ramped-cross-polarization 13C nuclear magnetic resonance, and microbial communities were characterized using phospholipid fatty acid analysis. Morphological characteristics indicated little mesofaunal or fungal activities within the forest floors. Stands dominated by P. tremuloides fostered more rapid forest floor development than the coniferous (P. banksiana and P. glauca) stands, and showed a significant increase in forest floor thickness with time since reclamation. Within the P. tremuloides stands, forest floor development was accompanied by temporal changes in soil organic matter composition that reflected inputs from the canopy. Soil microbial community composition differed among reclamation treatments of the reconstructed soils, specifically as a function of their subsoil mineral textures, when canopy cover was below 30%. Above 30%, significant differences became apparent among stand types. Taken together, our results document how canopy cover and stand type were both important factors for the reestablishment of plant–soil relationships at these sites. Furthermore, achieving a canopy cover of 30% emerged as a critical threshold point during soil reclamation.