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(2)If the person or entity is a CSA importer, as defined in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations, the person or entity must also keep, until the sixth anniversary of the day on which the goods were imported,
(a)all records describing the goods or specifying their quantity;
(b)all records relating to the receipt of the goods;
(c)all records showing the credits and adjustments used to determine the amount paid for the goods;
(d)all records relating to the accounting for the goods;
(e)all records relating to any refund, drawback or re-determination of duties in respect of the goods;
(f)a list of all vendors and consignees of the goods; and
(g)all records relating to the information needed to complete the form entitled “CSA Revenue Summary” in respect of the goods and to the payment of duties on the goods.
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.