Voluntary Disclosures Program
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Voluntary Disclosures Program
Changes made to the program
Effective October 1, 2025, changes have been made to the Voluntary Disclosures Program to make it easier to apply to the program and understand it. Visit Changes to the Voluntary Disclosures Program for further details.
The Voluntary Disclosures Program (VDP) grants relief on a case-by-case basis to taxpayers and registrants who come forward to fix errors or omissions in their tax filings.
Sections
- What is the VDP
- Understand the VDP and how it works
- Who is eligible
- Review the eligibility conditions and find out if you qualify
- How to apply
- How to complete and submit an application
- Our review and decision
- Understand our review process and what happens if we grant relief or not
Related information
- Information Circular, IC00-1R7-Voluntary Disclosures Program
- Information Circular, IC00-1R6-Voluntary Disclosures Program
- GST/HST Memorandum 16-5-1, Voluntary Disclosures Program (Applications Received On or After October 1, 2025)
- GST/HST Memorandum 16-5, Voluntary Disclosures Program
Page details
2025-10-01