Tariff Classification Advance Rulings Regulations
12 An officer may modify or revoke an advance ruling given in respect of goods
(a) if the advance ruling is based on an error of fact or in the tariff classification of the goods;
(b) to conform with a decision of a Canadian court or tribunal or a change in the laws of Canada;
(c) if there is a change in the material facts or circumstances on which the advance ruling is based; or
(d) if the Commissioner revises an advance ruling under paragraph 60(4)(b) of the Act.
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