D11-6-4, Relief of Interest and/or Penalties Including Voluntary Disclosure

October 30, 2014

The following new memorandum is available on the CBSA website:
Memorandum D11-6-4, Relief of Interest and/or Penalties Including Voluntary Disclosure
http://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html

This memorandum sets out the administrative guidelines under which the Canada Border Services Agency (CBSA) considers the waiver and/or cancellation of interest and/or penalties for which clients may be liable. These include waiver of penalties for voluntary disclosures, and guidance on similar types of requests. Information regarding the waiver and cancellation of late accounting penalties and interest are not addressed in this memorandum; please refer to Memorandum D17-1-5, Registration, Accounting and Payment for Commercial Goods for more information.

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Acts & Regulations

Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.

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