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Persons Authorized to Account for Casual Goods Regulations

Version of section 7 from 2006-03-22 to 2011-09-29:

 Every authorized person shall, in accordance with subsection 40(3) of the Act, in respect of casual goods, keep, for a period of six years following the importation of the casual goods, all records that relate to

  • (a) the origin, importation and value of the casual goods;

  • (b) where the casual goods were not accounted for in accordance with subsection 7(4) of the Accounting for Imported Goods and Payment of Duties Regulations,

    • (i) the destruction of the casual goods, or

    • (ii) the exportation of the casual goods; and

  • (c) any application made by the authorized person for an advance ruling under subsection 43.1(1) of the Act in respect of the casual goods.

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