The Canada Border Services Agency (CBSA) has recently issued Customs Notice 16-07 advising of the emanifest reporting requirements for tow truck operators.
CBSA provides details of the requirement under Advance Commercial Information (ACI) requirements for empty (tow truck) conveyances and conveyances (tow trucks) hauling disabled commercial vehicles. Various scenarios in the chart indicate the conveyance reporting requirements to assist tow truck operators on the process.