Persons Authorized to Account for Casual Goods Regulations

7 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.