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Tariff Classification Advance Rulings Regulations

Version of section 12 from 2006-03-22 to 2014-02-27:

Marginal note:Grounds

 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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