Transportation of Goods Regulations

7 (1) Every person who transports or causes to be transported goods into Canada, or transports or causes to be transported within Canada goods that have been imported but have not been released, shall keep all invoices, bills, accounts and statements, or a copy thereof, relating to the transportation of the goods and, in addition, shall keep

• (a) in the case of goods transported into Canada, any written report required to be made under the Reporting of Imported Goods Regulations, or a copy thereof; and

• (b) in the case of goods that have been imported into Canada but have not been released, the description of the goods referred to in paragraph 3(1)(d), or a copy thereof.

(2) In addition to the records described in subsection (1), for the purposes of section 22 of the Act, every CSA carrier that transports eligible goods that have been authorized for delivery under paragraph 32(2)(b) of the Act to the place of business of the importer, owner or consignee of the goods shall keep the following records:

• (a) records relating to goods delivered to the place of business;

• (a.1) instructions referred to in paragraph 13.91(c) of the Reporting of Imported Goods Regulations that the CSA carrier receives;

• (b) records relating to goods that are not delivered to the place of business because they fall within one of the events described in paragraphs 20(2.1)(a) to (d) of the Act;

• (c) names and addresses of terminals and warehouses owned or operated by the CSA carrier;

• (d) lists of the CSA carrier’s equipment used to transport the eligible goods, usage logs and maintenance records for that equipment, dispatch records and records indicating whether that equipment is owned or leased;

• (e) the names of commercial drivers as defined in section 1 of the Presentation of Persons (2003) Regulations that the carrier employs who hold an authorization under those Regulations; and

• (f) the names and addresses of persons who own and operate transportation equipment and who have a written contract to provide their equipment exclusively to the CSA carrier.

(3) In addition to the records described in subsection (1), for the purposes of section 22 of the Act, the records that a person referred to in that section is required to keep are the following records or copies of them:

• (a) records of the data that has been sent by the person under sections 13.2 to 13.7 and 13.87 to 13.9 of the Reporting of Imported Goods Regulations and any acknowledgement of receipt of that data received from the Agency; and

• (b) exemptions that the Minister issues to the person under section 13.8 of the Reporting of Imported Goods Regulations.

(4) A person who is required to keep records referred to in subsection (1), (2) or (3) that are created from other records is, for the purposes of section 22 of the Act, also required to keep the other records.

(5) For the purposes of section 22 of the Act, the period that the records are required to be kept is three years beginning on January 1st of the calendar year following the calendar year during which the goods to which the records relate were transported.