000 01673nam  2200289za 4500
0019.804515
003CaOODSP
00520221107135432
007cr |||||||||||
008150406s2015    onc     o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv55-5/11-6-4-2015E-PDF
24500|aRelief of interest and/or penalties including voluntary disclosure |h[electronic resource].
260 |aOttawa : |bCanada Border Services Agency, |c2015
300 |a15 p.
4901 |aCustoms D memoranda. D11, General tariff information, |x2369-2391 ; |vD11-6-4, October 15, 2015
500 |aIssued also in French under title: Exonération des intérêts et/ou des pénalités ainsi que la divulgation volontaire.
500 |a“Ottawa, October 15, 2015.”
504 |aIncludes references.
520 |aSuperseded Memorandum D11-6-4 dated October 29, 2014. This memorandum is being updated to reflect changes made to the 2014 French version. Minor modifications were also made to the first introductory paragraph and the Reference table. This memorandum provides information on the discretionary authority of the Minister or a delegated official to grant relief.
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)9.804518
830#0|aCustoms D memoranda. D11, General tariff information,|x2369-2391 ;|vD11-6-4, October 15, 2015|w(CaOODSP)9.816825
85640|qPDF|s135 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-11-6-4-2015-eng.pdf