Relief of interest and/or penalties including voluntary disclosure .: Rv55-5/11-6-4-2015-1E-PDF

Superseded Memorandum D11-6-4 dated October 15, 2015. This memorandum is being updated to rectify the mailing address showing in paragraph 15 of Appendix B. This memorandum provides information on the discretionary authority of the Minister or a delegated official to grant relief. Part I describes the circumstances that may be eligible for relief, such as extraordinary circumstances, certain actions of the Canada Border Services Agency (CBSA) and voluntary disclosures.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.806911&sl=0

Publication information
Department/Agency Canada Border Services Agency.
Title Relief of interest and/or penalties including voluntary disclosure .
Series title Customs D memoranda. D11, General tariff information, 2369-2391 ; D11-6-4, November 25, 2015
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Issued also in French under title: Exonération des intérêts et/ou des pénalités ainsi que la divulgation volontaire.
“Ottawa, November 25, 2015.”
Includes references.
Publishing information Ottawa : Canada Border Services Agency, 2015
Description 12 p.
Catalogue number
  • Rv55-5/11-6-4-2015-1E-PDF
Subject terms Tariff relief
Customs and excise
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