This is specific to YYZ and LAS. If a traveller is flying YYZ to LAS and has more than the equivalent of $10,000 CAD in his possession, where does he actually report this? My understanding is that you must complete the appropriate form (which I have) and report that you are travelling with the excess cash to a destination outside of Canada but my question is, upon arriving at YYZ (and specifically terminal 3) where do you go to report this?

Similar question for the return flight (on the off chance that I get lucky in Vegas). Where do you go in LAS to report the fact that you are carrying > $10,000 US?

I'm not worried about entry into the US or Canada as I assume you just declare it at customs. The problem is that entering the US, you don't clear Canadian customs so how do you report the excess cash that you're carrying to Canadian authorities and vice versa for the return trip?

FYI to all those "muggers" out there trying to figure out who I am and when I'm travelling - don't bother. I will be carrying very little cash - most will be in the form of travellers cheques or other similar securities.