CRA indicates that applicants are required only to include 4 years of payments with their VDP GST/HST application

In its GST/HST Memorandum 16-5 on the voluntary disclosure program, CRA indicates that VDP applicants are required to submit information for the four calendar years before the date the application is filed for applications under Category 1 or Category 2 – but also states that a valid VDP application must “include payment of the estimated tax owing.” CRA has now clarified that such applicants would only be expected to include payment of the estimated tax owing for the same four-year period with their VDP applications.

In the course of a brief statistical update, CRA stated:

From March 1, 2018 to December 31, 2018, the CRA received 639 GST/HST VDP applications. …

CRA received a total of 347 requests for pre-disclosure discussions related to both Income Tax Act and Excise Tax Act matters between March and December 2018.

Neal Armstrong. Summary of 28 February 2019 CBA Roundtable, Q.4 under ETA s. 281.1(2).