1. Introduction
2. Overview
3. What you need to know
4. How to apply
5. After you apply

After you apply

On receipt of your application, the Canada Revenue Agency (CRA) will check to make sure that your application meets the following program entry criteria:

• You are eligible to apply.
• Your application has the required information, returns, forms, schedules, and payment.
• You have signed your completed Form RC199 or equivalent letter.
• Your representative is authorized to act on your behalf and has also signed your completed Form RC199, Voluntary Disclosures Program (VDP) Application or equivalent letter (if applicable).

Acknowledgment of your application:

If the CRA determines that your application is eligible for further consideration under the program, you will be advised in writing of the following:

• that your application was received, and
• your Effective Date of Disclosure (EDD)

Request for more information:

While your application is being reviewed, a CRA officer may need to contact you for additional information and documentation.

Acceptance of your application:

After receiving our acknowledgement letter, you application it will be evaluated to make sure that it meets the five necessary conditions of the program. If your application meets the five conditions, you will be notified in writing of:

• the track, General or Limited, that your application was accepted under, and
• the taxation year(s) eligible for relief

Denial of your application:

If the CRA determines that your application is not eligible, that it does not include the necessary information, documentation, and payment, and / or does not meet the five conditions of a valid application, you will be advised in writing:

• that your application has been denied, and
• the reason why your application was denied

What can you do if you do not receive a response?

If it has been more than five weeks since you sent in your application, and you have not received a response, contact General Enquiries:

• Individuals (Canada and the United States): 1-800-959-8281
• Businesses (Canada and the United States): 1-800-959-5525

For all other telephone numbers, go to Contact the Canada Revenue Agency.

What can you do if you disagree with the decision?

If you believe the Minister of National Revenue has not been fair or reasonable, you can request a second administrative review or apply to the Federal Court (of Canada) for a review of the Minister’s decision (Judicial Review). Generally, taxpayers should request a second administrative review from the CRA before applying for a Judicial Review with the Federal Court.

To request a second review, send your written request to the Assistant Director of the Shawinigan National Verification and Collections Centre.

To request a judicial review, the taxpayer must send a completed Form 301, Notice of Application, with the appropriate filing fee, to the registrar of the Federal Court. For more information, see paragraphs 61-64 of Information Circular IC00-1R6.

Related links

• My Account
• My Business Account
• Represent a Client

Forms and publications

• Form RC199, Voluntary Disclosures Program (VDP) Application
• Information Circular, IC00-1R6-Voluntary Disclosures Program

• 4. How to apply