Broker Liability for Clients Reporting Import Direct Security.

Calgary ARGO Customs Brokers: The spirit and intent for the CBSA to permit the use of the GST letter
or importer bond account security is to provide a way for the broker to
reduce the amount of security they are required to post. Thus in the
case of the GST option, allowing importers to pay the GST directly to
the Receiver General for Canada and allowing brokers to short-remit for
these importers. The implementation of ARL will not alter in any way the
Agency’s policy on the treatment of brokers and importers making
appropriate use of the GST Option Letter or importer account security.
Furthermore, the brokers will still have the ability to highlight
payment code errors (“G” or “I”)
as part of the payment reconciliation
process, which will clarify that the responsibility for non-payment
remains with the importer.