<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.804515</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20250904093651</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">150406s2015    onc     o    f000 0 eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">Rv55-5/11-6-4-2015E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Relief of interest and/or penalties including voluntary disclosure </marc:subfield>
      <marc:subfield code="h">[electronic resource].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="250" ind1=" " ind2=" ">
      <marc:subfield code="a">[October 15, 2015 edition].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Canada Border Services Agency,  </marc:subfield>
      <marc:subfield code="c">2015</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">15 p.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="490" ind1="1" ind2=" ">
      <marc:subfield code="a">Customs D memoranda. D11, General tariff information, </marc:subfield>
      <marc:subfield code="x">2369-2391 ; </marc:subfield>
      <marc:subfield code="v">D11-6-4, October 15, 2015</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Exonération des intérêts et/ou des pénalités ainsi que la divulgation volontaire.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">“Ottawa, October 15, 2015.”</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes references.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">Superseded Memorandum D11-6-4 dated October 29, 2014. This memorandum is being updated to reflect changes made to the 2014 French version. Minor modifications were also made to the first introductory paragraph and the Reference table. This memorandum provides information on the discretionary authority of the Minister or a delegated official to grant relief. </marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Tariff relief</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Customs and excise</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="2" ind2=" ">
      <marc:subfield code="a">Canada Border Services Agency.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Exonération des intérêts et/ou des pénalités ainsi que la divulgation volontaire </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.804518</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="794" ind1=" " ind2=" ">
      <marc:subfield code="t">Relief of interest and/or penalties including voluntary disclosure </marc:subfield>
      <marc:subfield code="b">[November 25, 2015 edition]</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.806911</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="795" ind1=" " ind2=" ">
      <marc:subfield code="t">Relief of interest and/or penalties including voluntary disclosure </marc:subfield>
      <marc:subfield code="b">[October 29, 2014 edition]</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.581400</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Customs D memoranda. D11, General tariff information,</marc:subfield>
      <marc:subfield code="x">2369-2391 ;</marc:subfield>
      <marc:subfield code="v">D11-6-4, October 15, 2015</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.816825</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">135 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-11-6-4-2015-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
