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• 17 (1) Every customs broker shall keep the following information:

  • (a) records and books of account indicating all financial transactions made while transacting business as a customs broker;

  • (b) a copy of each customs accounting document made while transacting business as a customs broker and copies of all supporting documents, and a copy of the information transmitted by electronic means to the Canada Customs and Revenue Agency while transacting business as a customs broker;

  • (c) copies of all correspondence, bills, accounts, statements and other papers received or prepared by the customs broker that relate to the transaction of business as a customs broker; and

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• (3) The information required by subsection (1) shall be kept in such a manner as to enable an officer to perform detailed audits and to obtain or verify the information.

• (4) The information required by subsection (1) shall be kept for the period prescribed by subsection (2)

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  • (b) in a copy made by means of any photographic, microphotographic or image-processing process that is in accordance with National Standard of Canada CAN/CGSB-72.11-93, Microfilm and Electronic Images as Documentary Evidence, published by the Canadian General Standards Board in November 1993, as amended from time to time; or

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• 18 (1) The Minister or a person designated by the Minister for the purposes of section 9 of the Act may suspend or cancel the licence of a customs broker if the customs broker

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  • (f) engaged in any dishonest conduct while transacting business as a customs broker;

  • (g) ceased to carry on business as a customs broker or failed to carry out his duties and responsibilities as a customs broker in a competent manner; or

• (2) Before a licence is cancelled or suspended the Minister or a person designated by him for the purposes of section 9 of the Act shall cause to be given to the customs broker

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  • (c) a reasonable opportunity to respond and make representations as to why the licence should not be cancelled or suspended.

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14 Every customs broker shall

• (a) display prominently at each business office at which he transacts business as a customs broker

  • (i) where the customs broker is a partnership or a corporation, a sign bearing the name under which the partnership or corporation is authorized to transact business as a customs broker, and

• (b) immediately notify in writing the chief officer of customs of any change

  • (i) in the address of a business office at which he transacts business as a customs broker,

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13 A licence authorizes the holder to transact business as a customs broker

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• (d) at any customs office, by electronic means in accordance with the technical requirements, specifications and procedures for electronic data interchange that are set out in the Electronic Commerce Client Requirements Document established by the Agency, as amended from time to time, if the holder maintains at least one business office in Canada.

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• (2) The security deposited under subsection (1) shall be in the form of

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  • (d) a bond issued by

    • (i) a company that is registered and holds a certificate of registry to carry on the fidelity or surety class of insurance business and that is approved by the President of the Treasury Board as a company whose bonds may be accepted by the Government of Canada,

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    • (iv) a credit union as defined in subsection 137(6) of the Income Tax Act, or

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