The Canadian Importer's Guide to CARM, Section 17, and Broker Oversight

Everything you need to know about customs compliance in Canada — from the people building the tools to manage it.

Broker Relationships May 18, 2026

CARM Delegation of Authority: How to Set Up Your Broker Without Giving Away Control

A practical guide for Canadian importers and BAMs on the delegation of authority process in the CARM Client Portal — user roles, visibility rules, multi-broker setups, and the common mistakes that hand brokers too much access.

17 min read · 0 upvotes

ITC & Bookkeeping May 18, 2026

How to Claim Input Tax Credits on Imported Goods: What CRA Actually Requires

The definitive Canadian guide for importers, bookkeepers, and accountants on claiming ITCs for GST paid at the border — covering documentation requirements, the de facto importer rule, the CAD as primary proof, common audit failures, and the exact steps to file a defensible claim.

23 min read · 0 upvotes

Audits & Enforcement May 18, 2026

Late Accounting Penalties Under CARM: How to Avoid Them and What to Do If You Get One

A plain-English guide for Canadian importers on the $100 LAP, how CBSA triggers it automatically, the five-business-day clock, the waiver process, and how to dispute a penalty you believe was assessed in error.

16 min read · 0 upvotes

Section 17 & Liability May 18, 2026

Section 17 of the Customs Act: What Canadian Importers Need to Know About Personal Liability Under CARM

A plain-English guide for Canadian importers on the January 2026 amendments to Section 17(3), what "jointly and severally liable" actually means, the four-year reassessment window, and the practical steps to protect yourself.

18 min read · 0 upvotes

SOA & Payments May 18, 2026

Your CARM Statement of Account Doesn't Match Your Broker's Invoice. Here's Why.

A plain-English guide for Canadian importers on the nine real causes of SOA-vs-broker-invoice variance, with a practical reconciliation method you can use at your desk.

17 min read · 0 upvotes

Section 17 & Liability May 18, 2026

The 2030 Customs Reckoning

Section 17, CARM, and what CBSA's data is telling Canadian importers

11 min read · 0 upvotes