Canada Border Services Agency
www.cbsa-asfc.gc.ca
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Commercial carriers must keep books and records related to the movement of commercial goods at their place of business in Canada for three years after the year they transported the goods to Canada. These records must include the following:
- dispatch logs;
- bills of lading;
- proof of customs report and release;
- invoices; and
- other records that can include but are not limited to
- charts of accounts,
- trip logs,
- movement history reports,
- commercial invoices,
- paper documents, or
- electronic documents.