Transportation of Goods Regulations

7 (1) Every person who transports or causes to be transported goods into Canada, or transports or causes to be transported within Canada goods that have been imported but have not been released, shall keep all invoices, bills, accounts and statements, or a copy thereof, relating to the transportation of the goods and, in addition, shall keep

• (a) in the case of goods transported into Canada, any written report required to be made under the Reporting of Imported Goods Regulations, or a copy thereof; and

• (b) in the case of goods that have been imported into Canada but have not been released, the description of the goods referred to in paragraph 3(1)(d), or a copy thereof.

(2) In addition to the records described in subsection (1), for the purposes of section 22 of the Act, every CSA carrier that transports commercial goods that have been authorized for delivery under paragraph 32(2)(b) of the Act to the place of business of the importer, owner or consignee of the goods shall keep the following records:

• (a) records relating to goods delivered to the place of business;

• (b) records relating to goods that are not delivered to the place of business because they fall within one of the events described in paragraphs 20(2.1)(a) to (d) of the Act;

• (c) names and addresses of terminals and warehouses owned or operated by the CSA carrier;

• (d) lists of the CSA carrier's equipment used to transport the commercial goods, usage logs for that equipment and dispatch records;

• (e) the names of commercial drivers as defined in section 1 of the Presentation of Persons (2003) Regulations that the carrier employs who hold an authorization under those Regulations; and

• (f) the names and addresses of persons who own and operate transportation equipment and who have a written contract to provide their equipment exclusively to the CSA carrier.

(3) The records referred to in subsections (1) and (2) shall be kept for a period of three years commencing on the 1st day of January of the calendar year following the calendar year during which the goods were transported.

(4) The records referred to in subsections (1) and (2) may be kept electronically if the electronic file can be related back to the source documents and is supported by a system capable of producing accessible and readable copy.