00000nam 2200000za 4500 9.806911 CaOODSP 20250904093526 cr ||||||||||| 150406s2015 onc o f000 0 eng d CaOODSP eng n-cn--- Rv55-5/11-6-4-2015-1E-PDF Relief of interest and/or penalties including voluntary disclosure [electronic resource]. [November 25, 2015 edition]. Ottawa : Canada Border Services Agency, 2015 12 p. Customs D memoranda. D11, General tariff information, 2369-2391 ; D11-6-4, November 25, 2015 Issued also in French under title: Exonération des intérêts et/ou des pénalités ainsi que la divulgation volontaire. “Ottawa, November 25, 2015.” Includes references. Superseded Memorandum D11-6-4 dated October 15, 2015.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. gccst Tariff relief gccst Customs and excise Canada Border Services Agency. Exonération des intérêts et/ou des pénalités ainsi que la divulgation volontaire (CaOODSP)9.806914 Relief of interest and/or penalties including voluntary disclosure. [January 31, 2025 edition] (CaOODSP)9.954797 Relief of interest and/or penalties including voluntary disclosure [October 15, 2015 edition] (CaOODSP)9.804515 Customs D memoranda. D11, General tariff information, 2369-2391 ; D11-6-4, November 25, 2015 (CaOODSP)9.816825 PDF 135 KB https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-11-6-4-2015-1-eng.pdf