On January 31, 2025, the CBSA updated Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure: This memorandum is updated to reflect changes as a result of the implementation of CBSA Assessment and Revenue Management (CARM) system and other program-related updates.
Please review the updated D-memo here: https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html