Agents’ Accounting for Imported Goods and Payment of Duties Regulations (SOR/86-944)
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Regulations are current to 2026-06-21
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
(a) is licensed to transact business as a customs broker under subsection 9(1) of the Act; or
(b) does so on a casual basis and without benefit of any compensation, fee or charge.
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