CHAPTER ONE: JOHN'S AUTO SHOP John's Auto Shop is a Canadian company that repairs cars. John, the owner wants to import automotive tires from a United States company. As this is the first time John's Auto Shop has imported from the United States, outline the procedures that he must follow in order to register with Canada Border Services Agency as an Importer of Record into Canada. 1. What is John's Auto Shop responsibility with Canada Revenue Agency (CRA)? ANSWER: 2. What are the requirements to be an Importer of Record into Canada? ANSWER: 3. What is John's Auto responsibility with Canada Border Service Agency (CBSA)? ANSWER: 4. Does John's Auto have to be a Customs Certified Specialist (CCS)? And Define CCS? 5. What responsibilities does John's Auto shop have regarding: Customs Act (C.A.) Customs Tariff (C.T.) Excise Act (E.A.) Special Import Measures Act (SIMA)