English: (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 imported into Canada but not released, the description of the goods referred to in paragraph 3(1)(d), or a copy thereof. (2) The records described to in subsection (1) 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.
French: > 59 (9 -*+(9 +9 &)(%*& ,&9 +9 /, &9 -377&(9  &8,'(9 ,.9 &)(%*& ,&(9 -, *))'(9 +9 0&)+&*, 9 /,9 *) 9 ' '9 , *&('(9 <9 &)(%*& &9+(9&-3)+((9)9+*,)9-*)-) 9%&99-377&9>9 9*,99 9(9-*+(9 &8,'(9,.9 &)(%*& ,&(9)*)9-, *))'(9 +90&)+&*, 9-*)-) 9%&99-377&9599(9-*+(9+9 &)(%*& ,&9-*)L) 9%&99-377&99)9%,1) 9J &9, ('(9(,&9(9 +*-,) (9+9-*) &29+,97& 91() 9+(9.%'+ *)(9)9+*,)59 >>597)(99-(9+(9 &)(%*& ,&(9'&)(99-*+9+9 &)(%*& ,&9( 99-*+9<9 &*(9-377&(9/,9( 9 &8,'9%&95((*- *)9+,9 &)(%*& 9'&)9) &) *)9A55 B9(,19+,)9 & 9+,)*)59(97*,)(9 &8,&*) 9,)9-*+9+9 &)(%*& ,&9-*%*('9+99 &9 59(,19+9+,.9-377&(9 9+,)9 & 9+,)*)9A%&9.%95B9,.9 &)(%*& ,&(9'&)(9/,9)*) 9%(9+9-*+9+955 59 > 597)(99-(9+(9 &)(%*& ,&(9& (9/,9, () 9(9(&1-(9+,)90) 9& 9%*,&99+'-& *)9+,97& 9-( 9- 90) 9 /,9+* 9+)+&9,)9-*+9+9 &)(%*& ,&9,.97*,)(599(9, &(9 &)(%*& ,&(9& (9+)+) 9,.J(9,&9-*+9+9 &)(%*& ,&599(9-*+(9 &8,'(9,.90) (9*,9,.9 &)(%*& ,&(9& (9-*)-) 9%&99-377&959 >598)90) 9& 9(91&) 9<9+(9*%'& *)(9+9+'0&*,%09(91&&9 &8,&9,)9-*+9+9 &)(%*& ,&9& 9 9,)9-*+9 +.%'+ ,&9+97& 9A),'&*9-*)L) 9%&99-377&9KB59#(9-*+(9+*1) 9J &9, ('(9(*)997*)- *)9.'-, '59 >E59(9-*+(9+9 &)(%*& ,&9 &8,'(9,.9 &)(%*& ,&(97&&*1&(9/,9+)+) 9, *&( *)9+9 &)(%*& &9+(9&-3)+((9 )9+*,)9-*)-) 9%&99-377&9G59 >G59 (9 &)(%*& ,&(9  )'&) (9 *%'&) 9 )9 1& ,9 +,)9 -, *))) 9 +9 1*409 ,)/,9 +*1) 9 )+/,&9 ,)9 +(9 -*+(9 +9 &)(%*& ,&(9 (,1) (9 (,&9 ,&(9 +*-,) (9 +9 -*) &29 +,9 7& 9 (*)9 9 *+9 +9 &)(%*& 9 H9 5&? 6@C9 &)+&*, 9 ?> 6@C9 1& 9? 6@59 2.0)-(9)9 6&9+,9%*809 >59,79+(%*( *)(9-*) &&(9(9*4)(9+9 &)(%*& 9(9-*) ),&(9*,9(9-*%& ) (9+9-,.-9+*1) 9J &9%*8'(91-9 (9 %*8(9 +(9 7*,)(9 -)+))(9 *,9 (9 %*8(9 +9 9 -*%0)9 (9 (9 &-3)+((9 (*) 9 &)(%*& '(9 <9 ,)9 +( ) *)9 ) '&,&9%*,&9J &9.)'(9%&9(97*,)(9 A*,B9%*,&99)1'59 >K59 9 *4)9 +9 &)(%*& 9*,9 9 -*) ),&9 +9 &)(%*& ,&(9)*)9 ((,9 (9 <9 9 %*( 1'&7- *)9 )9 +* 9 %(9 J &9 (-'9 *&(/,,)9 )*,1,9)7( 9( 9%&'() '9%*,&9(9&-3)+((59 >5999*4)9+9 &)(%*& 9*,99-*) ),&9*,99%& 9+,9*4)9+9 &)(%*& 9*,9+,9-*) ),&9+)(9/,9(9&-3)+((9)9 +*,)9(*) 9 &)(%*& '(9( 9(-'9,9*4)9+,)9%*89+,)9(*-' '997, 9(((,&&9/,99),'&*9+,9%*89( 9-*&&- ) 9 )* '9 (,&9 9 +*-,) 9 +9 -*) &29 +,9 7& 59 9 9 %*89 +9 + 9 -*%0)9 +,&&9 ) - 9 <9 *)(9 /,9 (9 7*,)(9 +'-+) 9 +77- ,&9,)9)(%- *)9-*%6 9+9.%'+ *)9*,9/,,)9%& 9+9.%'+ *)9( 9+'+*,)'9<997&*) 6&9 9/,99&( 9+9 .%'+ *)9( 9+'+*,)'9<9,)9, &9%*) 9)9+*,)5997)(9-(9-&-*)( )-(997,+&9/,,)9%*89+(97*,)(9(* 9%%*('9,9 *4)9+9 &)(%*& 91) 9-3)) 91&(998,&,9) '&,&59 7'-& *)9+,97& 9 :59 59 *)(9 /,,)9 &60) 9 )9 %&'1* 9 ,)9 .% *)9 9 &)(%*& ,&9 +* 9 +'-&&9 *, (9 (9 &-3)+((9 -*&-(9 %*& '(9 ,9 #)+9 )9 , () 9 <9 - 9 7)9 ,)9 +*-,) 9 +9 -*) &29 +,9 7& 9 %%&*,1'9 *,9 '-3)09 +9 +*))'(9 )7*& ('(9 A2=7B9(*)9(9)*&(9)( '&(9)910,,&5998)97,9+9+'-*%*( *)9*,9,)9( 9+9-*) &29+,97& 9 9+99)1'9 %,1) 9J &9, ('(9,9,9+,9+*-,) 9+9-*) &29+,97& 9*,9+99 &)(((*)9%&92= 9&(%- 1) 9%*,&9(9.%'+ *)(9 8')'7-) 9 +,9 7'-& 9 +9 &(9 1() 9 (9 %*&  *)(9 %&9 ((0&9 *,9 +,9 !&*0&9 +(9 .%'+ *)(9 +9 %,9 +9 1,&9 &)(%*& '(9 %&9 ((0&59 9 79 %,(9 %(9 &)(0)) (9 (,&9 , ( *)9 +9 9 7,9 +9 +'-*%*( *)9 *,9 +9 9 ( 9 +9 -*) &29 +,9 7& 9  9 +9 9 )1'9 %*,&9 9 +'-& *)9 (*) 9 +*))'(9 +)(9 9 1'*&)+,9 7K> G9 7'-& 9 +9 &(9 <9 '0&+9 +%*&  *)(9%&9((0&9 9+)(991'*&)+,97  >91&-3)+((9-*&-(9+9%,9+91,&59 595,-,)9+'-& *)9(*,(997*&9+,)9+*-,) 9+9-*) &29+,97& 9+,)9 &)(((*)9+,9(4( 69+2=79%*,&997& 9*,9+,)9 , &9+*-,) 9%%&*,1'9%&9(97*,)(9%*,&99+'-& *)9) 9+,97& 9)( 9.0'9H9 B9 +)(9 9 -(9 +,)9 .%'+ *)9 8')'7-) 9 +(9 %&160(9 +9 )1'9 <9 9 0)9 %&&9 --*&+'(9 +)(9 9 -+&9 +,9 4( 69 +.)91) 9&&1'9A25B9*,9+,94( 69+9)1'9%*,&9(90&)+(9%*&  ,&(9A1 B59979%,(9%(9&)(0)) (9 (,&9-(9(4( 6(9(*) 9+*))'(9+)(991'*&)+,97  E91)1'9+(9&-3)+((9-*&-(C9 8B9+)(99-(9+,)9.%'+ *)9 &)(%*& '9%&9%*&  ,&9*&(/,9-,-9*8 ) 99)1'9+(9&-3)+((9 9(9+'-&9)9 +' 9 )9 %&*+,() 9 ,)9 7*&,9 9 9 7*,)(9 #)+9 ;*&,9 +9 -*+09 +9 4%9 #9 ,9 8,&,9 +9 +*,)9 *F9 -(-9 (*) 9 ) ) 9%&'() '(59 >59 (9 &-3)+((9 -)+))(9 /,9 (*) 9 .%*& '(9 +,9 #)+9 )*) 9 %(9 8(*)9 +J &9 +'-&'(9 ,.9 7*,)(9 ,9 *4)9 +,)9 +*-,) 9+9-*) &29+,97& 9<9*)(9/,9(9&-3)+((9)9(*) 9 &)(%*& '(9)9+*,)9(*,(99(,&1)-9+(97*,)(9A%&9 .%9*&(/,,)97*&,929 E9#& 7- 9+9+( &,- *)T.%*&  *)9( 9, ('B59