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Superseded Memorandum D11-6-4 dated October 15, 2015.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
| 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 |
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| Subject terms | Tariff relief Customs and excise |
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