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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Superseded Memorandum D11-6-4 dated October 15, 2015.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

Publication information
Department/Agency
  • Canada Border Services Agency.
TitleRelief 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 typeMonograph - View Master Record
Language[English]
Other language editions[French]
Later editionRelief of interest and/or penalties including voluntary disclosure. [January 31, 2025 edition]
Earlier editionRelief of interest and/or penalties including voluntary disclosure [October 15, 2015 edition]
FormatDigital text
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
Description12 p.
Catalogue number
  • Rv55-5/11-6-4-2015-1E-PDF
Edition
  • [November 25, 2015 edition].
Subject terms
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