Regulations Respecting Agents’ Accounting for Imported Goods and Payment of Duties
P.C. 1986-2065 1986-09-11
Whereas a copy of proposed regulations, substantially in the form annexed hereto, was published in the Canada Gazette Part I on March 22, 1986 and a reasonable opportunity was thereby afforded to interested persons to make representations with respect thereto to the Minister of National Revenue;
Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 10(3) of the Customs ActFootnote *, is pleased hereby to make the annexed Regulations respecting agents’ accounting for imported goods and payment of duties, effective on the coming into force of subsection 10(3) of the Customs ActFootnote *.
Return to footnote *S.C. 1986, c. 1
1 These Regulations may be cited as the Agents’ Accounting for Imported Goods and Payment of Duties Regulations.
Circumstances in Which Person May Transact Business as Agent
3 Subject to subsection 10(2) of the Act, a person may only account for goods and pay duties under section 32 of the Act as an agent of the importer or owner of the goods where the person
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