Final answer:
ATA Carnets in Canada are issued by the Canadian Chamber of Commerce, allowing temporary import of goods duty-free and tax-free for up to one year.
Step-by-step explanation:
In Canada, ATA Carnets are issued by the Canadian Chamber of Commerce. An ATA Carnet is an international customs document that permits duty-free and tax-free temporary import of goods for up to one year. It serves as a passport for goods and is used commonly by businesses for items such as commercial samples, professional equipment, and goods for use at trade shows or exhibitions. To acquire an ATA Carnet for temporary shipment of goods without paying duties or import taxes, a business or individual must apply through the Canadian Chamber of Commerce, which is the national guaranteeing organization authorized by the World Chambers Federation to issue Carnets in Canada.