CCS Course 2023 Questions and Answers Graded A

CCS Course 2023 Questions and Answers Graded A The CCS Designation is granted by: The Canadian Society of Customs Brokers True or False: A CCS is a licensed customs broker False True or False: A CCS is regulated by the government False True or False: A CCS requires 20 professional development points to maintain the designation True Records must be maintained for a period of at least: 6 years True or False: A written agreement must be made for a customs broker to act of behalf of a client True What is a sub-agent? A sub-agent is a licensed customs broker, who may act on behalf of another customs broker, where that broker does not have an office. Is a sub-agent required for EDI Transmissions? No What is a business number? A 15 digit number, required for all businesses What is a business number made up of? 15 characters, 9 digits, 2 letters and 4 digits What do the letters identify in the BN? The account type RM: Import/Export account RP Payroll deductions RR Charity RT GST RZ Information return Who issues a BN? CRA What two divisions did the CCRA (Canada Customs and Revenue Agency) split into? CRA & CBSA Who does the CBSA report to? Public Safety What is the purpose of the CRA? To administer tax programs & to strive for fairness in it's tax administration policies & law. What is the purpose of the CBSA? Manage Canada's borders, govern trade and travel. Collects duties and taxes and is part of public safety. When did the British parliament pass the BNA act? 1867 What is the BNA act? The founding document of Canada, and the document that created Canadian confederation. The BNA became known as the: Constitution act 1867 When was Canada granted full independence from Britian 1982 This 1982 act became known as: The Canadian Charter of rights and freedoms The Queen's authority in Canada is overseen by: The governor general The power to make law in Canada is granted to: The Canadian Parliament Parliament consists of two houses, what are they? House of Commons (Lower) Senate (Upper) Consent of who is required to pass a law in Canada?