Canadian Border Security (CBSA) Practice Exam

What does the Customs Act provide legislative authority for?

1. To determine the price of imported goods

2. To administer and enforce the collection of duties and taxes

3. To regulate migration

4. To protect Canadian intellectual property

The correct answer is: To administer and enforce the collection of duties and taxes

The Customs Act grants legislative authority specifically for the administration and enforcement of the collection of duties and taxes on imported goods. This means that the Act provides the framework for how customs officials assess and collect the tariffs and taxes that apply to items entering Canada. It establishes the legal basis for ensuring compliance with these financial obligations, which is a crucial aspect of border security and trade regulation. The other options do not fall within the primary scope of the Customs Act. While determining the price of imported goods might be relevant in trade practices, it is not a function specifically provided by the Customs Act. Regulating migration pertains to immigration laws and is outside the purview of customs legislation. Protecting Canadian intellectual property involves copyright and trademark laws, which are governed by different legislation, not the Customs Act. Therefore, the Act's focus on duties and taxes distinctly makes it the essential tool for customs authorities in managing and enforcing border regulations.