Q.1 When an error is detected in accounting documents, the correcting entries are not required where there is no change to the duty and taxes payable

True

False

Q.2 A Form B2 uses the same transaction number as the original Form B3. *

True

False

Q.3 A request for a refund using a Form B2 authorized by section 74(1)(a) of the Customs Act must be submitted within one year of the date of accounting. *

True

False

Q.4 Which of the following describes a Daily Notice?

It is a notice developed by the RCMP and Interpol to track the international movement of high-risk goods.

It is a CFIA statement that is forwarded to the importers of perishable goods, designed to alert them to the time limits associate with this type of storage.

It is a bulletin published by the Canadian Association of Customs Brokers to advise their clients concerning new trends in the importation of their shipments.

It is a form issued by the CBSA to brokers and importers advising them of the duty and taxes payable for transactions the previous day.

Q.5 The CBSA may make a redetermination within this time period:

Within 7 years.

Within 4 years.

Within 5 years.

Within 6 years.