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| 01794nam 2200289za 4500 |
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| 001 | 9.806911 |
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| 003 | CaOODSP |
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| 005 | 20221107140017 |
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| 007 | cr ||||||||||| |
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| 008 | 150406s2015 onc o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv55-5/11-6-4-2015-1E-PDF |
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| 245 | 00|aRelief of interest and/or penalties including voluntary disclosure |h[electronic resource]. |
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| 260 | |aOttawa : |bCanada Border Services Agency, |c2015 |
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| 300 | |a12 p. |
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| 490 | 1 |aCustoms D memoranda. D11, General tariff information, |x2369-2391 ; |vD11-6-4, November 25, 2015 |
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| 500 | |aIssued also in French under title: Exonération des intérêts et/ou des pénalités ainsi que la divulgation volontaire. |
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| 500 | |a“Ottawa, November 25, 2015.” |
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| 504 | |aIncludes references. |
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| 520 | |aSuperseded 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. |
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| 692 | 07|2gccst|aTariff relief |
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| 692 | 07|2gccst|aCustoms and excise |
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| 710 | 2 |aCanada Border Services Agency. |
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| 775 | 08|tExonération des intérêts et/ou des pénalités ainsi que la divulgation volontaire |w(CaOODSP)9.806914 |
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| 830 | #0|aCustoms D memoranda. D11, General tariff information,|x2369-2391 ; |vD11-6-4, November 25, 2015|w(CaOODSP)9.816825 |
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| 856 | 40|qPDF|s135 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-11-6-4-2015-1-eng.pdf |
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