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.
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