Administrative Monetary Penalty System
C195

Contravention

Person who exported goods or caused goods to be exported failed to keep records at the place of business in Canada or at a designated place for a prescribed period.

Penalty

Occurrence Penalty
Flat rate $25,000
Penalty basis
Per audit
Retention period
12 months

Guidelines

Non-compliance occurs when the person fails to keep records at the specified place, in the prescribed manner and for the prescribed period which is deemed to be six years following the exportation.

References

Legislation

Customs Act, subsection 97.2(1)

D-Memo

D20-1-5, Maintenance of Records in Canada by Exporters and Producers

Other

Exporters' and Producers' Records Regulations

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