CTCS: Customs Compliance, Verification and Audit

Module Description

The goal of this module is to assist you in understanding the need for compliance, the applicable legislation, and the typical process for a verification audit. This module will also guide you to the avenues available to deal with unexpected audit results, or results with which you do not agree.

The following topics are covered in this module:

  • Compliance
  • Powers of CBSA
  • Compliance and the Importer
  • Reason to Believe, Corrections and Voluntary Disclosures
  • Audits
  • Disputes
  • Frito Lay. A Case Study in Compliance


Enrolment in the CTCS modules is available to CTCS Program participants and any person wishing to advance their knowledge on specific subjects of interest. You may enrol in a CTCS module at any time and have 180 days to complete it.


The fee for each CTCS module is CDN$395 plus applicable taxes.

Withdrawal Policy

There is a CDN$100 administrative fee if the CSCB receives written notice of withdrawal from a CTCS module prior to accessing the course materials. A refund of the tuition fees, minus a CDN$100 administrative fee per module will be issued. Students may withdraw from a CTCS module at any time; however, there will be no refund of tuition fees when notice of withdrawal is received after the course has been started.

If you're enrolled in the CTCS Program of Study to gain the CTCS designation and are purchasing a bundle, please review the withdrawal policy for specific bundles in the Academic Policy, Conditions and Fees.

Academic Policy and Conditions

Further details about the CTCS modules are available in the Academic Policy, Conditions and Fees.