True or False

1. Research and development costs may not be included in the calculation of the dutiable value of goods being imported into Canada.

FALSE

2. The Canada Border Services Agency is responsible for assessing tariffs on goods entering Canada.

TRUE

3. The Canadian International Trade Tribunal will only conduct a dumping investigation if the CBSA makes a preliminary determination that dumping has occurred.

TRUE

1. Under the Trade Restrictive Quantities system (TRQs), imports are subject to high rates of duty up to a pre-determined limit.
2. The Export Control List (ECL) is list of goods that require an import permit prior to exportation.
3. Canadian legislation governing imports and exports is influenced by a number of factors, which includes compliance with treaty provisions providing for environmental protection.
4. The Excise Tax Actdeals with taxation of spirits, wine, beer, tobacco, and cannabis products manufactured in Canada.
5. Canada's Foreign Extraterritorial Measures Actprohibits a Canadian subsidiary of a U.S. corporation from complying with the extraterritorial application of U.S. law restricting trade with Cuba.
6. Canadian Food Inspection Agency (CFIA) issues import and export permits for agricultural products, animal products, but the importer must still declare the goods to the CBSA in accordance with the Customs Act.
7. Decisions made by the Canadian Border Services Agency (CBSA) with respect to tariff classification may be appealed to the Canadian International Trade Tribunal (CITT) and CITT decisions are final without a right to appeal.

Multiple Choice

1. Which of the following is true?

1. The Export and Import Permits Act(EIPA) incorporates the WTO provisions concerning dumping and subsidies into Canadian legislation.
2. The Special Import Measures Act(SIMA) incorporates the WTO provisions concerning dumping and subsidies into Canadian legislation.
3. The Canada Border Services Agency Act(CBSA Act) incorporates the WTO provisions concerning dumping and subsidies into Canadian legislation.
4. The Customs Actincorporates the WTO provisions concerning dumping and subsidies into Canadian legislation.

2.Which of the following is true?

a. Export permits for goods exported from Canada are required for countries on Canada's Area Export Control List and countries subject to a UN Security Council embargo, but not for goods of US origin.

b. Export permits for goods exported from Canada are required for goods subject to a UN Security Council embargo, goods designed for military application, and all NAFTA- originating goods. c. Export permits for goods exported from Canada are required for countries on Canada's Area Export Control List and countries subject to a UN Security Council embargo, but not for goods of Mexican origin.

d. None of the above are true.

1. Which of the following is not a category of goods for the purpose of controlling exports under the Customs Act?
   1. Regular goods.
   2. Controlled, prohibited, and regulated goods.
   3. In-transit goods.
   4. NAFTA-originating goods.
2. Which of the following is true?
   1. The Export Control List is a list of goods that require a permit prior to exportation.
   2. The Export Control List is a list of goods that are prohibited from being exported.
   3. The Export Control List is a list of countries to which goods may not be exported. d. Both (b) and (c) are true.
3. Which of the following are true?
   1. Canadian exports may be controlled by both UN Security Council Resolutions and US legislation.
   2. Canadian exports may only be controlled by regulations originating from International Trade Canada.
   3. Canadian export controls based on sanctions must originate from a UN Security Council resolution.
   4. None of the above.
4. Which of the following is not a method for assessing the dutiable value of a good for a nonarm's-length transaction?
   1. Transaction value.
   2. Transaction value of identical goods.
   3. Transaction value of similar goods.
   4. Deductive value.

7.Whichofthefollowingistrue? a. The Harmonized System is used to determine the origin of the good being imported into Canada. b. The Harmonized System is used to determine the applicable tariff rate of a good being imported into Canada.

c. The Harmonized System is used to determine the value of the goods being imported into Canada.

d. The Harmonized System is used to determine the tariff classification of the good being imported into Canada.

1. Which of the following would be NOT considered a sale of export to Canada? a. Barter transactions b. Trade-ins. c. Leased goods d. Goods invoiced at no charge e. None of the above.
2. Which of the following is true?
   1. Import permits are required for restricted goods, including weapons, hazardous wastes, cigarettes and alcohol.
   2. Import permits are required for all steel products.
   3. Import permits are required for all animal products.
   4. Import permits are required for all wheat products.
3. Which of the following is true?
   1. Countervailing duties are duties imposed by an importing country over and above the usual import duties when the goods are being dumped into the importing country.
   2. Dumping refers to selling an imported good at a price lower than the price at which it is sold in the exporting country.
   3. Emergency safeguard measures are imposed by an importing country over and above the usual import duties when the goods have been subsidized by the country in which they are produced.
   4. All of the above.

11.Which of the following is true:

a. The Canadian International Trade Tribunal has the authority to conduct inquiries into whether dumped or subsidized imports have caused, or are threatening to cause, material injury to a domestic industry but may not hear appeals of decisions made under the Customs Act,the Excise Tax Act,and SIMA.

b. The Canadian International Trade Tribunal has the authority to conduct inquiries and provide advice on economic, trade, and tariff issues referred by the governor in council or the minister of finance but may not conduct safeguard inquiries to determine whether increased imports are causing, or threatening to cause, serious injury to domestic producers.

c. The Canadian International Trade Tribunal has the authority to hear appeals of decisions made under the Customs Act,the Excise Tax Act,and SIMA but may not assess the appropriate amount of duty to levy on goods being imported into Canada upon arrival.

d. The Canadian International Trade Tribunal has the authority to conduct safeguard inquiries to determine whether increased imports are causing, or threatening to cause, serious injury to domestic producers but may not hear appeals of decisions made under the Customs Act,the Excise Tax Act,and SIMA.

1. A non-arm's-length transaction is
   1. A transaction were the parties are not independent of each other.
   2. A transaction were the parties are independent of each other.
   3. A transaction were the parties are non-compliant of each other.
   4. None of the above are true.
2. Cost of production may include:
   1. Materials.
   2. Labour.
   3. Factory overhead.
   4. Only a) and b) are correct
   5. All of the above are true.
3. Which of the following factors are considered by the Canadian International Trade Tribunal in determining whether a subsidy has injured the domestic market?
   1. The volume of imports that are allegedly subsidized and their effect on the price of domestically produced, similar goods and on domestic market share, employment, and capacity utilization.
   2. The number of producers within the domestic industry who participated in filing a complaint.
   3. Whether more support exists for a complaint than there is opposition to it.
   4. All of the above.