Part 1 Flashcards by Marc Proulx

In order to maintain the CCS designation, a designate must gain ______ professional development points each year.

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____________________ administers tax laws for the Government of Canada and for most provinces and territories.

The Canada Revenue Agency

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Section _______ of the _____________ gives the Canada Border Services Agency (CBSA) the legislative mandate to control and detain goods

101; Customs Act

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Operational Group __________________ of the Customs D Memoranda contains guidelines and general information concerning broker licensing and the Customs Brokers Professional Examination.

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To apply for a customs brokers licence, application form ______ must be filed with the CBSA.

L53

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The annual fee for a customs broker licence is ________________.

$600

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The person whose name appears on a customs broker licence application after having passed the Customs Brokers Professional Examination is called a _______________________.

Qualified Officer

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Customs brokers must keep records for a period of six years after the importation of the goods to which the information relates. Importers must keep records for a period of ____________.

6 years

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A customs brokerage can lose its licence if an individual employed by the company suggests a plan to evade duties owed to Her Majesty in right of Canada that involves a contravention of an Act of Parliament. true/false

true

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In 2003, CBSA became part of a new ministry called __________________. This department is now known as the department of Public Safety Canada (PS).

Public Safety and Emergency Preparedness Canada

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The responsibilities of the CBSA do not include ____________________.

a. detaining people who may pose a threat to Canada
b. administering a fair and impartial redress mechanism
c. collecting any applicable duties and taxes
d. interdicting illegal goods entering or leaving the country
e. ensuring that Canada’s foreign policy reflects true Canadian values

Correct

e. ensuring that Canada’s foreign policy reflects true Canadian values

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What is CBSA’s mission?

a. To ensure the security and prosperity of Canada by managing the access of people and goods to and from Canada.
b. To ensure a safer, more secure and prosperous Canada within a strengthened international partnership.
c. To administer tax, benefits and related programs, and to ensure compliance on behalf of governments, across Canada, thereby contributing to the ongoing economic and social well-being of Canadians.
d. To help make Canadians more productive and competitive in the knowledge-based economy.
e. To increase Canada’s share of global trade and build a fair, efficient and competitive marketplace.

Correct

a. To ensure the security and prosperity of Canada by managing the access of people and goods to and from Canada.

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If one does not have an existing account in the Business Number (BN) program, what form is used to request a BN?

RC1

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Which section of the Customs Brokers Licensing Regulations lists the records that customs brokers must keep?

a. 9(3)
b. 10(1)
c. 17(1)
d. 32(1)
e. 40(1)

c. 17(1)

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_______________________ is the current president of CBSA.

Mr. Luc Portelance

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CRA’s Board of Management consists of 15 members. The members are appointed by the __________________________.

a. Governor in Council
b. Prime Minister
c. Minister of National Revenue
d. Minister of Public Safety
e. Governor General

a. Governor in Council

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________________________________ granted Canada full independence from Britain and incorporated the Canadian Charter of Rights and Freedoms.

a. The British North American Act, 1867 (BNA)
b. The Customs Act
c. The Statute of Westminster 1931
d. The Constitution Act of 1982
e. Royal Assent

d. The Constitution Act of 1982

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Other than Nova Scotia, New Brunswick, and Newfoundland and Labrador, which two provinces collect HST?

a. Manitoba and Saskatchewan
b. Ontario and Manitoba
c. Alberta and Saskatchewan
d. Ontario and Prince Edward Island
e. Quebec and British Columbia

d. Ontario and Prince Edward Island

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Duty and taxes are not collected on the goods used on board ships and aircraft (“ships’ stores”) in international service. true/false

true

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Which government department or agency prepares tariff legislation?

a. Finance Canada
b. The Canada Border Services Agency
c. Foreign Affairs, Trade and Development Canada
d. The Canada Revenue Agency
e. The Bank of Canada

a. Finance Canada

According to the definition of duties under the Customs Act, duty does not include ______________________________.

a. duties or taxes levied or imposed on imported goods under the Customs Tariff
b. any duties levied or imposed on imported goods under the Excise Tax Act
c. duties or taxes levied or imposed on imported goods under the Special Import Measures Act
d. taxes imposed under Part IX of the Excise Tax Act
e. duties or taxes levied or imposed on imported goods under the Excise Act, 2001

d. taxes imposed under Part IX of the Excise Tax Act

25. Who is not a minister of Foreign Affairs, Trade and Development Canada?
Response:
a. Ms. Lynne Yelich
b. Mr. Christian Paradis
c. Mr. Ed Fast
d. Ms. Leona Aglukkaq
e. Ms. Diane Finley

e. Ms. Diane Finley

An Import Declaration (Form 4560) may be required for \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.
Response:
a. dairy products
b. paper products
c. furniture
d. computer software
e. plastic products

a. dairy products

Appendix II of the Convention on International Trade in Endangered Species of Wild Flora and Fauna (CITES) includes_______________________________.
Response:
a. species not necessarily threatened with extinction, but in which trade must be controlled in order to avoid utilization incompatible with their survival
b. a list of countries where the species are vulnerable to extinction
c. species threatened with extinction. Trade in specimens of these species is permitted only in exceptional circumstances
d. species that are protected in at least one country, which has asked other CITES Parties for assistance in controlling the trade
e. a list of countries with whom CITES participants must not trade endangered species

a. species not necessarily threatened with extinction, but in which trade must be controlled in order to avoid utilization incompatible with their survival

Which government department or agency is responsible for conserving and protecting Canada’s water resources? a. The Department of Foreign Affairs, Trade and Development Canada b. Health Canada c. Canadian Food Inspection Agency d. Industry Canada e. Environment Canada

e. Environment Canada

Dangerous goods, such as explosives, flammable and combustible liquids, can cause harm. Where can one find a list of the goods considered dangerous to handle or ship? Response: a. Part III of the Customs Act b. Section 4 of the Canadian Transportation Accident Investigation and Safety Board Act c. The Schedule of the Transportation of Dangerous Goods Act, and/or listed by name in the regulations d. Section 225 of the Canadian Environmental Protection Act e. Section 5.1 of the Hazardous Products Act

The Schedule of the Transportation of Dangerous Goods Act, and/or listed by name in the regulations

``` Softwood lumber products appear on the Export Control List in Group _______. Response: a. 6 b. 1 c. 4 d. 5 e. 2 ```

d.5

______________operates the National Import Service Centre in cooperation with the CBSA. Response: a. Industry Canada b. Transport Canada c. The Canadian International Trade Tribunal d. The Canadian Food Inspection Agency e. Canada Revenue Agency

d. The Canadian Food Inspection Agency

Operational Group 19 of the Customs D Memoranda contains a comprehensive list of goods regulated by Other Government Departments (OGDs). Which specific D-Memo contains information on the importation of vehicles? Response: a. D19-3-2 b. D19-10-3 c. D19-6-2 d. D19-12-1 e. D19-13-5

d. D19-12-1

The _______________________ provides for the accounting of imported goods at Customs and the payment of duties and taxes. a. Customs Tariff b. Customs Act c. Criminal Code d. Financial Administration Act e. Customs Brokers Licensing Regulations

b. Customs Act

``` Which Act provides for the valuation of goods for customs purposes? Response: Correct a. The Customs Act b. The Customs Tariff Act c. The Excise Act d. The Excise Tax Act e. The Special Import Measures Act ```

a. The Customs Act

``` Which of the following contains a list of goods and import duty rates? Response: a. The Excise Tax Act b. The British North American Act, 1867 c. The Special Import Measures Act d. The Customs Tariff e. The Customs Act ```

d. The Customs Tariff

``` Which of the following includes a list of countries that have established trade agreements with Canada? Response: a. The Excise Tax Act b. The Excise Act c. The Special Import Measures Act d. The Customs Tariff e. The Customs Act ```

d. The Customs Tariff

``` Which Act provides for the collection and imposition of the Goods and Services Tax (GST)? Response: a. The GST Act b. The Customs Tariff Act c. The Excise Tax Act d. The Excise Act e. The Customs Act ```

c. The Excise Tax Act

Which two Acts administer excise duties? Response: a. The Special Import Measures Act and the Customs Act b. The Excise Act and the Customs Act c. The Customs Act and the Excise Act, 2001 d. The Excise Act and the Customs Tariff Act e. The Excise Act and the Excise Act, 2001

e. The Excise Act and the Excise Act, 2001

``` The Excise Tax Act provides for the imposition and collection of _______________________ . Response: a. Excise Tax only b. Goods and Services Tax (GST) only c. Harmonized Sales Tax (HST) only d. Excise Tax, GST, and HST only e. Excise Tax, GST, HST, and Excise Duty ```

d. Excise Tax, GST, and HST only

40. The Special Import Measures Act provides for the assessment of _________________________________ . Response: a. provisional duty only b. provisional duty, anti-dumping duty, and regular duty only c. anti-dumping duty only d. countervailing duty only e. provisional, anti-dumping, and countervailing duty only

e. provisional, anti-dumping, and countervailing duty only

The Confirmation of Sale (COS) form must be completed for all imports of fresh fruits and vegetables. Who may complete and sign this form? Response: a. The importer, exporter, or CFIA b. The importer, exporter, or CBSA c. The purchaser, vendor, the importer or their respective representative d. CBSA e. CFIA

c. The purchaser, vendor, the importer or their respective representative

Which of the following is not administered by Industry Canada? Response: a. The Consumer Packaging and Labelling Act b. The Textile Labelling Act c. The Precious Metals Marking Act d. The Radiocommunication Act e. The Privacy Act

e. The Privacy Act

The Import Control List, Export Control List, and the Area Control List are found in the ______________________________ . Response: a. Customs Tariff b. Customs Tariff Act c. Special Import Measures Act d. Export and Import Permits Act e. Department of Foreign Affairs, Trade and Development Act

d. Export and Import Permits Act

Which countries are on the Area Control List? Response: a. Libya and Afghanistan b. Iraq and Iran c. Syria and Lebanon d. Belarus and Democratic People’s Republic of Korea e. Afghanistan and Kenya

d. Belarus and Democratic People’s Republic of Korea

. The Convention on International Trade in Endangered Species of Wild Flora and Fauna (CITES) is an international agreement between governments whose aim is to ensure that international trade in specimens of wild animals and plants does not threaten their survival. Participation in CITES is mandatory for all countries. Response: a. True b. False

b. False

``` An application for a customs brokers licence must be accompanied by security in the amount of _____________________. Response: a. $5,000.00 b. $10,000.00 c. $15,000.00 d. $25,000.00 e. $50,000.00 ```

e. $50,000.00

Set out in the regulations is a list of eight circumstances, any one of which may be reason enough for the Minister to cancel or suspend a broker's licence.

These circumstances include, if the customs broker: contravened the provisions of an Act of Parliament or a regulation made thereunder relating to the importation or exportation of goods; acted to defraud Her Majesty or a client; suggested a plan for the evasion of any duties or other debts due to Her Majesty in right of Canada that involves the contravention of the provisions of an Act of Parliament or a regulation made thereunder; failed to comply with the Customs Brokers Licensing Regulations; became insolvent or bankrupt; engaged in any dishonest conduct while transacting business as a customs broker; ceased to carry on business as a customs broker or failed to carry out his duties and responsibilities as a customs broker in a competent manner; or is no longer qualified under the Customs Brokers Licensing Regulations.

The importer must keep records for a period of six years following importation of the goods. Records must be kept that relate to:

the origin, purchase, marking, importation, costs and value of the goods, payment for the goods, subsequent disposal of the goods in Canada, any application for an advance ruling regarding the imported goods, and information concerning end-use certificates or other records for goods that were imported free of duty or at a reduced rate, because they were intended for a specific use or a specific person. These records are to be kept in such a manner so as to enable an officer to perform detailed audits.

A release request for goods must show a Business Number. However, when the final accounting is provided to CBSA, a different Business Number may be used. True/False

False

Indicate with a check mark what is included in the Customs Brokers Licensing Regulations. a. The types of records that must be kept by a customs broker. b. The penalty amounts a customs broker can be subject to for errors made when submitting data for imported goods. c. The minimum knowledge requirement for qualified individuals, partners, or officers of the corporation. d. The type of education that an employee must have when working for a customs broker. e. The places where a customs brokers licence authorizes the holder to transact business as a customs broker. f. The annual renewal fee to maintain a customs brokerage licence

a. The types of records that must be kept by a customs broker. c. The minimum knowledge requirement for qualified individuals, partners, or officers of the corporation. e. The places where a customs brokers licence authorizes the holder to transact business as a customs broker. f. The annual renewal fee to maintain a customs brokerage licence

The following are strategies the CBSA uses to manage the border. A) Advance Information B) Intelligence, Risk Analysis and Management C) Pre-Approval Programs

2) To facilitate the movement of low-risk people and goods. 3) To identify and stop high-risk people and goods before they get to Canada 1) Turning information into intelligence, automated risk analysis, analytical tools and risk management.