Tariff Classification Advance Rulings Regulations

Marginal note:Grounds

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 material circumstances on which the advance ruling is based;

• (d) if the Commissioner revises an advance ruling under paragraph 60(4)(b) of the Act.