Agreement To Maintain Records Outside Of Canada

September 10th, 2021

24. Every person who keeps books and records electronically is required to ensure that all devices and software necessary for the legibility of the recordings are available during the necessary retention period. (f) a system of inspection and quality control is put in place to ensure that points (c), (d) and (e) are maintained; and 12. If CCRA officials believe that a person has not had to keep appropriate records and records for the purposes of the act, they may request in writing that the individual keep all records listed. (11) The CCRA may define in writing the form of a registration and the information to be recorded. This can happen when CCRA officials believe that the records kept are insufficient in the circumstances. As a general rule, non-resident importers do not have a registered office in Canada, a customs agent, accountant or other authorized agent may be designated by an undetered importer to keep records in Canada. However, if the CBSA authorizes such applications to an agent for registration, the non-resident importer remains responsible for all legal requirements of subsections 40(1) and 43(1) of the Customs Act (the Act) and its provisions. Non-resident importers may also file with the CBSA an application for authorization to register recordings at their head office outside Canada at a specified location authorized by the CBSA or designate an officer to keep recordings on their behalf of image and microfilm recordings: where recordings are kept in an electronically represented or microfilmed format; the imaging or microfilm program must comply with National Standards of Canada, CAN/CGSB-72.34-2005, Electronic Records as Documentary Evidence and CAN/CGSB-72.11-93, Microfilm and Electronic Imaging as Documentary Evidence.

These standards are available from the Canadian General Standards Council. 46. A person who fails to comply or refuses to comply with a court order to make available the information or recordings requested by the CCRA may be tried by a judge in contempt of the court and subject to the procedures and sentences of the court for which the judge was appointed. 21. Persons required to keep books and records shall be required to keep them in such a way as to ensure the reliability and legibility of the information recorded. .

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