2018 CBEST Test Dates* for Paper-Based Testing. Paper-based testing for the CBEST exam is available on the dates listed below. If you choose to take a paper-based version of the CBEST, we recommend registering early to save on testing costs (see our CBEST Registration Info page for details).
In Canada, CITES is administered by the Canadian Wildlife Service of Environment Canada. Assisting in the implementation of the CITES restrictions are the Canadian Food Inspection Agency, Canada Border Services Agency, and the Royal Canadian Mounted Police.
Taxand Canada discusses how the agency threshold is not easily met under Canadian agency law and that there is a tendency by CRA auditors to conclude that an agency relationship exists, which in turn is creating significant tax uncertainty for Canadian and foreign entities.