Administrative Monetary Penalty System (AMPS )

The Administrative Monetary Penalty System (AMPS) is a compliance tool used by the Canada Revenue Agency (CRA) to penalize taxpayers for non-compliance with tax laws, including the violations of Canada Customs regulations.

Under AMPS, the CRA may impose a monetary penalty on a taxpayer for certain types of non-compliance. The penalty may be up to $2,500 for each occurrence, and may be assessed in addition to any other taxes or penalties that may be applicable.

The CRA will generally issue an assessment under AMPS when it has determined that a taxpayer has failed to comply with a prescribed administrative requirement, such as filing a return or making a payment on time. Assessments may also be issued in cases of misrepresentation or fraud.

There are a number of penalties that can be levied for violating Canada’s customs regulations, including seizure of goods, monetary fines, and imprisonment.

Seizure of Goods: Seized goods are those that have been illegally imported into Canada or that have been contravened in some other way under the Customs Act. Seized goods may be destroyed, released to the importer with a penalty, or released to the owner with a penalty. Monetary Fines: Monetary fines are issued as punishment for breaches of the Customs Act. The amount of the fine depends on a number of factors such as the type of violation and the value of the goods involved. Imprisonment: Individuals who contravene customs legislation can be imprisoned for up to 10 years.

CCRA inspectors enforce customs laws and regulations in such areas as:

  • importation, exportation;
  • accounting and payment;
  • currency restrictions;
  • goods subject to import controls; and,
  • trade statistics.