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008150406s2015    onc     o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv55-5/11-6-4-2015-1E-PDF
24500|aRelief of interest and/or penalties including voluntary disclosure |h[electronic resource].
250 |a[November 25, 2015 edition].
260 |aOttawa : |bCanada Border Services Agency, |c2015
300 |a12 p.
4901 |aCustoms D memoranda. D11, General tariff information, |x2369-2391 ; |vD11-6-4, November 25, 2015
500 |aIssued also in French under title: Exonération des intérêts et/ou des pénalités ainsi que la divulgation volontaire.
500 |a“Ottawa, November 25, 2015.”
504 |aIncludes references.
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.
69207|2gccst|aTariff relief
69207|2gccst|aCustoms and excise
7102 |aCanada Border Services Agency.
77508|tExonération des intérêts et/ou des pénalités ainsi que la divulgation volontaire |w(CaOODSP)9.806914
794 |tRelief of interest and/or penalties including voluntary disclosure.|b[January 31, 2025 edition]|w(CaOODSP)9.954797
795 |tRelief of interest and/or penalties including voluntary disclosure |b[October 15, 2015 edition]|w(CaOODSP)9.804515
830#0|aCustoms D memoranda. D11, General tariff information,|x2369-2391 ; |vD11-6-4, November 25, 2015|w(CaOODSP)9.816825
85640|qPDF|s135 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-11-6-4-2015-1-eng.pdf