It can be any valid unicode CSV file. One column or seven columns, one row or fifty rows, just alphabetic letters or numbers or unicode-only characters... it doesn't matter. None of them will import if Unicode is selected in the Data Source Import Options dialog.
Use what's in the pastebin link or copy and paste this into a new text file and save it as a utf-8 CSV and test:
Variable 1,Variable 2,Variable 3
John,Kevin,yes
Marsha,Jan,no
Roger,Bridget,no
Stephanie,Larz,yes
(And pastebin does support unicode characters—there are several left- and right-double-quotes in my example.)