– see also Penalties

Amount

Civil fraud

Burden of proof of co-operation

Co-operation

Factors taken into account

Generally

Determination, irrelevant matters

Effective date

Generally

Gold scheme, non-compliance

Late registration

Cases

Disclosure

Former penalty

Generally

Late registration, co-operation with Customs

Misdeclaration penalty

Non-mitigable penalties, etc.

Records, failure to preserve

Relevant matters

Relevant penalties