Resources, and Scholarly Research
(Spring) (Grand Canyon 2025)
BSO's - Correct Answer--Work for CBSA, administer AMPS, review documentation,
make sure duties and taxes are payed
AMPS - Correct Answer--Administrative monetary penalty system that are civil
penalties, when people don't comply wth legislation, AKA ensures compliance
In order not to get AMPS - Correct Answer--Comply with Customs Act and Customs
tariffs
Customs Act - Correct Answer--Type of legislation; Sec 99 gives authority to search,
seize, and examine goods, laws on importing and exporting from the country
Customs Tariff - Correct Answer--Type of legislation; Authority, and relief from
payment of duties
Excise Act 2001 - Correct Answer--Legislation; Excise duty on spirits, wine, tobacco
manufactured in Canada or imported in
Excise Act - Correct Answer--Legislation: tax on beer manufactured or imported into
Canada
Excise tax Act - Correct Answer--Authority to charge, collect and administer GST/HST
, GST - Correct Answer--Collected by vendors and businesses, they have to register
These are exempt from GST - Correct Answer--Zero rated supplies, non taxable, input
tax credits, exempt supplies
HST - Correct Answer--Tax collected on casual and non commercial importations; ON,
PEI, NS, NFL, NB
Special Import Measures Act (SIMA) - Correct Answer--Anti dumping and anti
subsidization measures to protect Canadian industry
Dumping - Correct Answer--selling products in a foreign country at lower prices than
those charged in the producing country
Subsidizing - Correct Answer--Goods imported into Canada benefit from the
government assisted money
D memoranda - Correct Answer--For public and CBSA use, finalized memoranda and
legislation
Restricted memoranda (R) - Correct Answer--Private use for CBSA; security and
intelligence matters
Bills of lading - Correct Answer--Contract between shipper and carrier;
straight - Non negotiable, going to one location or person