Once a SIMA investigation has concluded and it has been determined that no injury has
occurred, the provisional duty is returned to the importer.
true
The date of direct shipment to Canada is the date on which the goods
began their continuous journey to Canada
Operational Group _____ of the...
The Minister of National Revenue is responsible for the administration of tax laws for all
provinces and territories in Canada.
✓ False
According to record keeping requirements for importers, documents related to goods that
have been accounted for must be retained for ______years after their importation
✓ 6
Goods may have their ownership transferred while enroute on a straight bill of lading.
✓ False
Part ___ of the Customs Tariff Act lists the regulations that may be made by the Governor
in Council with respect to this Act.
✓ 4
A company issued cheque may be used as a form of security for a customs broker's licence
✓ False
1 | P a g e | G r a d e A + | 2 0 0 2 5
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