Importing Info-Guide

The following Info-Guide is a document designed to help you navigate through the federal and provincial government programs and services available to individuals interested in importing.   Although many of your questions will be answered in this document, this list is, by no means, exhaustive.  Further information on any of these programs or services can be obtained by calling the numbers listed under the program descriptions; by visiting the Web sites listed under the program descriptions; by calling the Canada-Saskatchewan Business Service Centre (CSBSC) and speaking with one of our Information Officers; by visiting the CSBSC office in person; or by visiting the Canada-Saskatchewan Business Service Centre Web site.  

PLEASE NOTE:  
Although the CSBSC has compiled the following information as provided by our partners, we are not a delivery agency for any of these programs and/or services.

1. WHAT IS A CUSTOMS BROKER AND WHERE CAN I FIND ONE?
Commercial importers can clear their own goods (see the document Accounting for Imported Goods and Payment of Duties ); but in the event they choose to have another party clear their goods, that party must be licensed by the Canada Border Services Agency.  The customs broker may, on a commercial basis, account for goods and pay duties and taxes on behalf of an importer, under section 32 of the Customs Act.  

There are approximately 260 customs brokerage firms in Canada operating at about 650 licensed offices. A licensed customs broker is the only entity that can clear commercial goods for importers. An importer must authorize the broker to conduct business. The authorization can be specific to a particular brokerage firm, or it can allow the initial brokerage firm to appoint one or more subagents to transact business at locations where the original broker is not licensed.

For further information contact toll-free: 1-800-461-9999 (Automated Customs Information Service - ACIS) 1-800-959-2221 (Forms and Publication) or these professionals and other import specialists can be found in the business pages of the telephone book or see the document Licensing of Customs Brokers .

2. WHERE CAN I GET GENERAL INFORMATION ON IMPORTING?
ImportSource
ImportSource.ca is your gateway to a comprehensive range of resources designed to help both new and experienced importers with every stage of the import process.  For more information, please visit the ImportSource Web site.

Importing Goods into Canada -  Canada Border Service Agency (CBSA)  
This Web page can answer many of your questions if you are a business that imports commercial goods into Canada. If you are a small business or new importer, visit the Small and medium-sized enterprise information centre for useful tools and a simplified Step-by-Step Guide to Importing.

Step-by-Step Guide to Importing
CBSA created a step-by-step guide to help small and medium enterprises (SMEs) that import goods occasionally or are importing for the first time. This tool demystifies the process of importing commercial goods into Canada.

The various steps of the guide are found under the following topics:

• Before importing
• Tariff classification, rate of duties and taxes
• Importing
• Adjustments and records
• Trade incentives and other information
• Appendix of Client Services Offices
  For further information contact Canada Border Services Agency toll-free at 1-800-461-9999, visit the Small and medium-sized enterprise information centre Web site or see the document Step-by-Step Guide to Importing.

Border Information Service (BIS)
The Border Information Service - BIS is a computerized, 24-hour telephone service that automatically answers all incoming calls and provides general customs information.  With the help of a touch-tone telephone, clients can hear recorded information. If you are calling during office hours and need additional information on a particular topic, you can press "0" to speak to an agent.

Clients who call from a rotary-dial telephone will not be able to hear the BIS recorded information. However, if the call is placed during office hours, it will be transferred directly to a customs agent.

For more information call toll-free 1-800-461-9999.  From outside Canada, dial 204-983-3500 or 506-636-5064 (for the last two numbers, long distance charges will apply).  You can view this publication in PDF at the Canada Border Services Agency - RC4040 Automated Customs Information Service Web site or see the document  Border Information Service - BIS.

Administrative Monetary Penalty System (AMPS)
The Administrative Monetary Penalty System is a civil penalty regime that will secure compliance with Customs legislation through the application of monetary penalties.

The purpose of AMPS is to encourage traders (importers, exporters and service providers) to comply with Canada's laws governing the importation and exportation of goods. Penalties are graduated and correspond to the frequency and severity of the non-compliance. A trader's compliance history will be a factor in assessing the penalty. All AMPS penalties are published in a penalty document, now on the CBSA Web site. They will also be published in a CBSA directive.

Most penalties are graduated and take the compliance history of the client into consideration. Continued non-compliance results in a higher penalty for each additional infraction. For example, the penalties for "failure to report" a commercial importation of goods valued at $1,600 or greater are:

• 1st infraction - $2,000 or 20% of value for duty whichever is greater
• 2nd infraction - $4,000 or 40% of value for duty whichever is greater
• 3rd infraction - $6,000 or 60% of value for duty whichever is greater

For additional details, please contact CBSA's  Automated Customs Information Service (ACIS) at 1-800-461-9999, consult the CBSA Customs offices Web site or see the document Administrative Monetary Penalty System (AMPS) .  

Import Service Centres
As part of its commitment to improving service for clients, the Canadian Food Inspection Agency (CFIA), in co-operation with the Canada Border Services Agency, has established three regional Import Service Centres (ISC).   ISC staff handle telephone inquiries regarding import requirements for all commodities inspected by the CFIA and, when necessary, coordinate inspections for import shipments.

For further information contact  the Canadian Food Inspection Agency in Regina at 306-780-5033, toll-free at 1-800-442-2342, visit the Canadian Food Inspection Agency Web site or see the document Import Service Centres.

Food Import
The Canadian Food Inspection Agency (CFIA) provides services and resources to assist Canadian food importers. These services include the Import Service Centres, the Automated Import Reference System, and a variety of guides that provide valuable information on importing foods into Canada.

The CFIA Web site contains a vast amount of information on importing food into Canada. They provide information on import by commodity, import procedures, and useful guides that are designed to assist food importers. Examples of available guides are:

• Guide to Importing Food Products Commercially
• Good Importing Practices for Food
• Food Recalls - Importers' Guide

For further information contact CFIA at 306-780-5180 (Regina) visit the Canadian Food Inspection Agency Web site or see the document  Food Import.

Courier Low-Value Shipment Program
This program reduces the cost of doing business by simplifying procedures and speeding up the release process. For imports of less than $1,600, the LVS Program allows companies to submit one monthly consolidated accounting report instead of accounting individually for each low-value shipment.

If additional information is required, please contact CBSA's Automated Customs Information Service (ACIS) at 1-800-461-9999 or see the document Courier Low-Value Shipment Program.

Commercial Driver Registration Program
Commercial drivers must register to benefit from the Customs Self Assessment (CSA) expedited clearance process. The Commercial Driver Registration Program (CDRP) speeds up border crossings for transporters of goods for approved importers.

Canada Border Services Agency (CBSA) and Citizenship and Immigration Canada (CIC) are co-operating in this program to streamline customs and immigration clearance at border crossings for low-risk commercial drivers.

For more information you may visit the Canada Border Services Agency Web site, contact the processing centre by telephone toll-free 1-800-842-7647, or see the document Commercial Driver Registration Program (CDRP).

3. WHAT ARE BUSINESS NUMBERS (BN)?
The Business Number (BN) is a reference numbering system that replaces the multiple numbers businesses required to deal with government. The BN is designed to help businesses reduce costs and increase competitiveness; it also increases government efficiency and helps it deliver one-stop service at Business Windows.

A sample BN might be 123456789 RP1234.

The first nine digits are the registration number. This registration number will stay the same no matter how many or what types of accounts a business has.

The next six digits identify the account, as follows:

Several forms and publications on the Business Number are available in hard copy by calling 1-800-959-2221 or on line at the Canada Revenue Agency Business Number - How it works Web site.

Tax Service Offices in Saskatchewan:

Toll-Free Numbers listed below:

1-800-959-5525 (Business Enquiries and Registrations)
1-800-461-9999 (Automated Customs Information Service - ACIS)
1-800-959-2221 (Forms and Publications)

All Canadian individuals or businesses importing on a commercial basis have to obtain a business number in order to account for their goods.  Foreign-based or non-resident importers are also required to obtain a business number.  Canada Revenue Agency uses this number to identify a business and to process Customs accounting documents.  A business number consists of 15 characters.  The first 9 numbers identify the business, the remaining 6 characters identify the account.

For further information contact the nearest Canada Revenue Agency Business Window office listed above or see the document Business Number - BN.

To locate the nearest Canada Revenue Agency Business Window Office, see above or contact the Canada-Saskatchewan Business Service Centre at 306-956-2323 or toll-free at 1-800-667-4374.

Importer / Exporter Account Number
All Canadian businesses involved in the importing and/or exporting of commercial goods must obtain a  Business Number - BN in order to account for their goods. Foreign-based or non-resident importers must also get a BN.

Visit the Business Number Import/Export Account Information - RC2 The Business Number and Your Canada Customs and Revenue Agency Accounts Web site.

For further information contact Canada Revenue Agency toll-free at  1-800-959-5525 or see the document Importer/Exporter Account Number.

4. WHAT ARE IMPORT PERMITS?
The Export and Import Controls Bureau (EICB) is responsible for administering the Export and Import Permits Act (EIPA). The EIPA delegates to the Minister of Foreign Affairs wide discretionary powers to control the flow of goods contained in specified lists provided for under the Act. The Import Permit Regulations establish procedures for obtaining import permits.

The EIPA provides that the Governor-in-Council may establish the Import Control List (ICL). This is a list of goods, some of which are only controlled for certain countries of origin. All goods contained in this list require an import permit. The goods on the ICL are:

• textiles and clothing;
• agricultural products;
• steel products;
• weapons and munitions.

For further information contact International Trade Canada at 613-996-3711 for  Imports - Textiles/Clothing; or 613- 995-8358 for Imports - Raw Steel; or 613-995-8104 for Imports - Agriculture or visit the Web site of the Export and Import Controls Bureau or see the document Import Permits .

International Import Certificates
An International Import Certificates (IIC) is an end use assurance. Foreign governments may require a Canadian IIC before the foreign export permit/license is issued.

The IIC defines the items and quantities of controlled goods that are being imported, and indicates that the Canadian government is aware of and has no objections to that import. It allows the government of the exporting country to ensure that the goods are not diverted en route or upon arrival.

The importer must send the original to the exporter, who in turn attaches it to their application when applying for an export permit from their national authority. Canadian importers apply for the IIC from the Export Controls Division (EPE) of International Trade Canada.

For more information, please visit the Foreign Affairs and International Trade Canada Web site or call the Export Controls Division at 613-996-2387 (Ottawa).

5. WHERE CAN I GET INFORMATION ON HOW IMPORTS ARE CLASSIFIED AND VALUED?
Tariff Classification of Imported Goods
All importers of goods into Canada fall under this system.  Canada uses the international Harmonized Commodity Description and Coding System (HS) as the basis for its Customs Tariff for the classification of imported goods. This Tariff is used to determines applicable customs duty rates and the provision of statistical data. The Tariff system is also used to determine if any of the following apply:

• prohibitions;
• quotas;
• anti-dumping or countervailing duties;
• NAFTA provisions; or
• other preferential tariff treatments.

For further information contact Canada Border Services Agency toll-free: 1-800-461-9999 (Automated Customs Information Service - ACIS), 1-800-959-2221 (Forms and Publications) or see the document Advance Rulings for Tariff Classification Program .

Tariff Treatment - Origin - Imported Goods
The Canadian Customs Tariff includes 12 separate tariff treatments. Goods imported into Canada may be subject to one of these 12 separate tariff treatments. These tariff treatments are at first differentiated by preferential free trade agreement tariff treatments and non-free-trade tariff treatments.

Tariff schedules are available online - Customs Tariff

For further information contact Canada Border Services Agency toll-free: 1-800-461-9999 (Automated Customs Information Service - ACIS), 1-800-959-2221 (Forms and Publications) or see the document Tariff Treatment - Origin -- Imported Goods .

Valuation of Imported Goods
TO WHOM DOES THIS APPLY?
Anyone bringing goods into Canada must declare a value for them in accordance with the Customs Act.  

SUMMARY
To calculate the amount of duty and tax applicable to an imported good, importers must first establish the value for duty of the good. The Canada Border Services Agency (CBSA) regional Customs Client Services officers applying the valuation provisions of the Customs Act can assist importers establish their value for duty.

INFORMATION
The CBSC published administrative guidelines to help importers to correctly value their goods. These guidelines are contained in the Departmental Memoranda D13 series, available on-line at the Canada Border Services Agency Importers -- Valuation -- Methods of determining value for duty Web site or at any customs office.

For further information contact Canada Border Services Agency toll-free: 1-800-461-9999 (Automated Customs Information Service - ACIS), 1-800-959-2221 (Forms and Publications) or see the document Valuation of Imported Goods.

6. WHERE CAN I GET MORE INFORMATION ON LABELLING ITEMS?
Non-Food:
The Consumer Packaging and Labelling Act is applicable to any person who is a retailer, manufacturer, processor or producer of a product, or a person who is engaged in the business of importing, packing or selling any product.

Under the Consumer Packaging and Labelling Act, the Competition Bureau administers the packaging and labelling of pre-packaged non-food products at all levels of trade.

The Act defines three mandatory labelling requirements:

• product identity;
• product net quantity;
• dealer's name and principal place of business.

Visit the Guide to the Consumer Packaging and Labelling Act and Regulations Web site for more information.

For more information, contact the Competition Bureau's Information Centre or visit the Competition Bureau's Web site.

For further information contact Industry Canada, Fair Business Practices Branch toll-free at 1-800-348-5358 or see the document  Labelling - Packaging Consumer Products (Non-Food).

Textiles:
The Textile Labelling Act is applicable to any person who is a manufacturer, processor or finisher of a textile fibre product or a person who is engaged in the business of importing or selling any textile fibre product.

The Competition Bureau administers the Textile Labelling Act and the Canadian Care Labelling Program at all levels of trade. The Textile Labelling Act and the Textile Labelling and Advertising Regulations specify the requirements for the labelling and advertising of consumer textile articles.

For further information visit the Competition Bureau's Web site or see the document Labelling - Textiles.

Food Items:
This applies to all producers, manufacturers, advertisers, importers and retailers of food products are subject to these requirements.  The Canadian Food Inspection Agency administers the federal labelling requirements for pre-packaged foods under the Food and Drugs Act and Regulations and the Consumer Packaging and Labelling Act  and Regulations.Some pre-packaged foods are also subject to the labelling requirements of the regulations under the Canada Agricultural Products Act, the Meat Inspection Act, the Fish Inspection Act, the Weights and Measures Act and, in a few cases, provincial acts and regulations.

A "pre-packaged" product means any food that is contained in a package in the manner in which it is ordinarily sold to, used by, or purchased by, a consumer or by a commercial enterprise, without being repackaged.  A "label" includes any legend, word or mark attached to, included in, belonging to or accompanying any food.

On January 1, 2003, amendments to the Food and Drug Regulations came into force for the following three types of nutrition information:

• Nutrition labelling: mandatory Nutrition Facts label on pre-packaged foods, listing calories and 13 nutrients, with a few exemptions;
• Nutrition claims: updates to the requirements for nutrient content claims (e.g., "free of trans fatty acids" or "low sodium");
• Diet related health claims: new claims permitted for foods that are suitable for diets that reduce the risk of certain chronic diseases, such as heart disease or cancer.

Other mandatory information may be required depending on the food or types of claims being made.  As with all mandatory information on labels, such statements must be in both French and English.

Visit the Guide to Food Labelling and Advertising Web site for more information. 

For further information regarding Pre-packaged - Retail Food Items or Non-packaged - for Food Manufacturers, Importers, Wholesalers and Basic Food Labelling, contact the Canadian Food Inspection Agency 306-975-8904 (Saskatoon) or see the document Food Labelling.

7. WHERE CAN I GET STATISTICAL INFORMATION ON IMPORTS?
Trade Data Online
To get and stay competitive, Canadian business needs strategic value-added  information about target markets and products. Trade Data Online is a  product designed to facilitate access to Canadian and U.S. trade statistics by commodity (Harmonized System - HS code), industry (North American Industry Classification System - NAICS and Standard Industrial Classification - SIC codes) and geographical location. The data is obtained from Statistics Canada and the U.S. Census Bureau.

Through the Internet, Trade Data Online provides detailed information on Canadian and U.S. imports, exports and trade balances - in terms of dollars or percentages -  with 200 countries for over 5,000 commodities (by HS codes) for the latest ten complete years and the current year to date. Monthly details are also available for the last two years. In a separate module, information is available on the imports, exports, trade balances, manufacturing shipments, apparent domestic markets and export intensities of Canadian industries (by NAICS and SIC codes).

For further information contact Industry Canada, toll-free at 1-800-328-6189 or see the document Trade Data Online.

8. WHERE CAN I GET INFORMATION ON DUTIES?
Duty Deferral Program -  Duty Drawbacks
This program helps Canadian companies compete in export markets by allowing them, under special circumstances, to recover duties they paid on imported goods. (You cannot recover GST payments under this program.)  Importers, manufacturers and exporters may be eligible.

Canadian companies may recover import duties (but not GST) under the following circumstances:
-        export of Canadian manufactured goods;
-        import and subsequent export of goods;
-        destruction of obsolete or surplus goods.

For further information contact Canada Border Services Agency toll-free: 1-800-461-9999 (Border Information Service - BIS), 1-800-959-2221 (Forms and Publications) or see the document Duty Deferral Program - Duty Drawbacks.

Temporary Importation/Exportation Programs
All goods entering Canada, even those being imported temporarily or those goods which were exported temporarily, are subject to duty and tax on their full value, unless there is a provision in legislation or regulations to relieve the duties and taxes owing.

For further information contact Canada Border Services Agency toll-free: 1-800-461-9999 (Automated Customs Information Service - ACIS), 1-800-959-2221 (Forms and Publications) or see the document  Temporary Importation/Exportation Programs.

Protective Measures for Canadian Products against Unfair Foreign Competition
Canadian producers are protected from unfair trade under the Special Import Measures Act (SIMA), and can lodge complaints where the dumped or subsidized goods are harming the production of like goods manufactured by Canadian producers. Trade associations can lodge a complaint on behalf of their members.

For further information see the document Protective Measures for Canadian Products Against Unfair Foreign Competition.

Postal Import Control System and Casual Refund System
Postal Import Control System (PICS) and Customs Refund System (CRS) are computerized systems used to collect or refund duties and taxes.

1.  POSTAL IMPORT CONTROL SYSTEM (PICS)
PICS is the computer system in use at the Customs Mail Centres to facilitate both the processing of mail items and the control of items referred for customs examination.

2.  CUSTOMS REFUND SYSTEM (CRS)
Casual Refund Centres refund duties, excise taxes, GST/HST, PST, specific provincial taxes, tobacco and alcohol provincial taxes and Special Import Measures Act (SIMA) taxes on non-commercial importations through the postal, traveller and courier streams.

For further information contact Canada Border Services Agency toll-free at 1-800-461-9999 (Automated Customs Information Service - ACIS)  1-800-959-2221 (Forms and Publications) or see the document Requirements for Imports and Exports of Prohibited and Controlled Goods - Other Federal Government Departments.

9. WHERE CAN I GET INFORMATION ON AUTOMATED IMPORT DOCUMENT FILING?
Customs Automated Data Exchange - CADEX - and Customs Declaration - CUSDEC
CADEX and CUSDEC are electronic data interchange (EDI) systems which Canada Border Services Agency offers allowing importers and brokers to file customs accounting documents (B3 forms) electronically.  CADEX and CUSDEC also offer centralized accounting privileges, and can send accounting information to clients.  Other features include data transmission for notification of customs release, overdue entries and classification.  The system also includes information on tariffs, GST and excise tax rate changes on commodities. 

Importers or customs brokers who can transmit data electronically to the department are eligible. Applicants must post security with Canada Border Services Agency.

For further information contact Canada Border Services Agency toll-free at 1-800-461-9999 (Automated Customs Information Service - ACIS)  1-800-959-2221 (Forms and Publications) or see the document Customs Automated Data Exchange - CADEX - and Customs Declaration - CUSDEC

Release Notification System
The Release Notification System (RNS) is an electronic system that can be used to notify RNS clients of customs releases and for RNS clients to notify the Canada Border Services Agency that a certain shipment has arrived in Canada.

ELIGIBILITY CRITERIA
Commercial importers
Customs brokers
Warehouse operators
Transportation carriers

RNS gives importers, brokers, warehouse operators and transportation carriers information via computer on customs releases. RNS offers different features, including:  Automatic Release, Status Query, Automatic Status Notification, and Arrival Certification.

For further information contact Canada Border Services Agency toll-free at 1-800-461-9999 (Automated Customs Information Service - ACIS)  1-800-959-2221 (Forms and Publications) or see the document Release Notification System.

10. WHERE CAN I GET INFORMATION ON THE NORTH AMERICAN FREE TRADE AGREEMENT?
North American Free Trade Agreement - NAFTA

TO WHOM DOES THIS APPLY?  
Anyone interested in trading with Mexico and/or the United States.

For more information pertaining directly to NAFTA, visit the Frequently Asked Questions and Answers page as well as the International Trade Canada and the North American Free Trade Agreement Web site.

For further information contact International Trade Canada at 306-975-4343 (Saskatoon), 306-780-6124 (Regina) or see the document  North American Free Trade Agreement (NAFTA).

Advance Ruling Program
The Advance Ruling Program provides nationally binding rulings on how the North American Free Trade Agreement (NAFTA), the Canada-Chile Free Trade Agreement (CCFTA), the Canada-Israel Free Trade Agreement (CIFTA) and the Canada-Costa Rica Free Trade Agreement (CCRFTA) apply to future imports of goods into Canada.

ELIGIBILITY CRITERIA - Canadian importers (or their agents) proposing to import goods from the U.S., Mexico, Chile, Israel or Costa Rica.

The Canada Border Services Agency (CBSA) issues advance rulings on a range of NAFTA, CIFTA , CCFTA or CCRFTA related issues, including the following:

• whether or not an imported good qualifies as an originating good and thus qualifies for preferential tariff treatment under NAFTA, CIFTA, CCFTA or CCRFTA;
• in the case of goods exported from a NAFTA territory, from Chile or from CCRFTA, whether or not the good meets a specific regional value content requirement or tariff classification change requirement (these rules are collectively known as rules of origin, and determine the eligibility of a good for preferential tariff treatment under the respective agreement);
• in the case of goods exported from a NAFTA territory or from Chile, whether or not the proposed marking of a good satisfies country-of-origin marking requirements.

For further information contact Canada Border Services Agency toll-free at 1-800-461-9999 (Automated Customs Information Service - ACIS), 1-800-959-2221 (Forms and Publications) or see the document Advance Ruling Program.

11. OTHER SOURCES OF INFORMATION
There are also various private associations that may be of assistance.  Listings of these can be found at the Canada-Saskatchewan Business Service Centre.

Canadian Association of Importers and Exporters
The Canadian Association of Importers and Exporters (CAIE) is a private, non-profit organization, which has been servicing Canada's trade community since 1932. The CAIE is Canada's key source of information on Canadian customs and trade policy. We provide Canadian importers and exporters with critical and timely information, effective representation to government and effective solutions for members concerns.

According to its mandate, the Canadian Association of Importers and Exporters Inc. is a national organization committed to providing support services of superior value to its members.  The Association is designed to keep importers and exporters profitable and competitive in the global market.

For further information you can call 416-595-5333 (Toronto), visit the Canadian Association of Importers and Exporters Web site or see the document Canadian Association of Importers and Exporters.

Freight Forwarders
Freight Forwarders are firms engaged in handling shipments of imported goods for a fee.  They are good sources of information and could be of assistance on import regulations, documentation and shipping methods.

Freight Forwarders can be found in the business pages of the telephone book or through the Canadian International Freight Forwarders Association (CIFFA) at 905-567-4633 or 905-542-2716.

Trading Houses
Trading Houses are involved in importing/exporting and third country trading, in goods and services manufactured or provided by another company.

To access lists of trading houses worldwide or to conduct a search for a trading house that fits your needs, visit the Canadian Federation Trading House Association Web site.

Canadian Importers Database
With this market intelligence tool, Canadian manufacturers and primary goods producers can find out the names and locations of the major companies importing specific products into Canada. By identifying buyers, suppliers or import replacement opportunities from the comfort of their offices, Canadian businesses are then free to concentrate their marketing efforts on these specific sales leads and spend less time searching and more time selling.  This database is offered free of charge.

Visit the Canadian Importers Database Web site.

For further information contact Industry Canada toll-free at 1-800-328-6189 or see the document Canadian Importers Database.

Importing Goods Into Canada
Canada Border Services Agency has information on Importing Goods into Canada on the Importers' Web site.

Strategis
Strategis is one of the most comprehensive business and consumer information Web sites in Canada.  It provides fast, accurate and value-added information aimed at small and medium enterprises (SMEs), as well as consumers. With Strategis, Canadian businesses have access to a vast array of management resources, perspectives and data that can help them further develop and expand markets, create alliances and find new clients. Consumers have access to interactive bank service charge and credit card cost calculators, and other useful information to help them become better informed citizens. Businesses and consumers who are not linked to the Internet can access Strategis through Canada Business and community access points across the country.

For further information contact Industry Canada toll-free at 1-800-328-6189 or see the document Strategis.

Links to other Info-Guides:

Aboriginal Info-Guide

Business Start-up Info-Guide

Employment and Training Info-Guide

Exporting Info-Guide

Taxation Info-Guide

E-Business Info-Guide

For further information regarding starting a business, contact the

Canada-Saskatchewan Business Service Centre
#2 - 345 3^rd Avenue South
Saskatoon, Saskatchewan
S7K 1M6
Phone: 306-956-2323
Toll-Free: 1-800-667-4374
E-mail: saskatchewan@cbsc.ic.gc.ca
Web site:   http://www.cbsc.org/sask/

THE INDIVIDUAL/BUSINESS/CORPORATION/PARTNERSHIP (HEREINAFTER REFERRED TO AS THE CLIENT) ACKNOWLEDGES AND UNDERSTANDS THAT THE CANADA-SASKATCHEWAN BUSINESS SERVICE CENTRE DOES NOT WARRANT OR REPRESENT THE ACCURACY, SUITABILITY OR APPLICABILITY OF THIS INFORMATION AND ASSUMES NO RESPONSIBILITY OR LIABILITY FOR THE USE THEREOF BY THE CLIENT AND ANY THIRD PARTIES AND THAT THE INTERPRETATION, USE AND APPLICATION OF SUCH INFORMATION SHALL BE THE CLIENT'S SOLE RESPONSIBILITY.

• Canada-Saskatchewan Business Service Centre

DISCLAIMER
Information contained in this document is of a general nature only and is not intended to constitute advice for any specific fact situation. Users concerned about the reliability of the information should consult directly with the source, or seek legal counsel.

Links Policy
Some of the hypertext links lead to non-federal government sites which are not subject to the Official Languages Act and the material is available in one language only.