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 to Canada, a copy of any report that is made in writing or by electronic means under section 12 of the Act; 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) records by means of which the CSA carrier receives the instructions referred to in paragraph 13(2)(d), 16(2)(d), 18(2)(d) or 20(2)(d) of the Reporting of Imported Goods Regulations;

• (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, a person referred to in that section is required to keep the original or a copy of the following records:

• (a) records by means of which the person gives the Agency information under subsection 12.1(1) of the Act in the circumstances set out in section 13, 15.2, 16, 17.1, 18, 19.1, 20, 21.1, 24 or 25 of the Reporting of Imported Goods Regulations;

• (b) records by means of which the person notifies the Agency of a change to information under section 30 of those Regulations; and

• (c) any acknowledgement of receipt of that information or that change to information received from the Agency.

(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.