00000000nam 2200000zi 4500
0019.954797
003CaOODSP
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006m     o  d f      
007cr cn|||||||||
008250904e20250131onc     ob   f000 0 eng d
040 |aCaOODSP|beng|erda|cCaOODSP
043 |an-cn---
0861 |aRv55-8/11-6-4-2025E-PDF
24500|aRelief of interest and/or penalties including voluntary disclosure.
250 |a[January 31, 2025 edition].
264 1|aOttawa : |bCanada Border Services Agency = Agence des services frontaliers du Canada, |cJanuary 31, 2025.
300 |a1 online resource (11 unnumbered pages).
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
4901 |aMemorandum, |x2369-2391 ; |vD11-6-4
500 |aCaption title.
500 |aIssued also in French under title: Exonération des intérêts ou pénalités, incluant la divulgation volontaire.
500 |a"Superseded memoranda D D11-6-4 dated October 15, 2015."
504 |aIncludes bibliographical references.
520 |a"This memorandum provides information on the discretionary authority of the Minister or a CBSA 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"--Page [1].
650 0|aTariff|zCanada.
650 0|aImports|xLaw and legislation|zCanada.
650 0|aInterest|xLaw and legislation|zCanada.
7102 |aCanada Border Services Agency, |eissuing body.
77508|tExonération des intérêts ou pénalités, incluant la divulgation volontaire.|w(CaOODSP)9.954804
795 |tRelief of interest and/or penalties including voluntary disclosure |b[November 25, 2015 edition]|w(CaOODSP)9.806911
830#0|aMemorandum (Canada Border Services Agency)|x2369-2391 ; |vD11-6-4.|w(CaOODSP)9.816825
85640|qPDF|s324 KB|uhttps://publications.gc.ca/collections/collection_2025/asfc-cbsa/Rv55-8-11-6-4-2025-eng.pdf