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Voluntary Disclosures Program
This Fact sheet is also offered in a variety of languages: Arabic (PDF, 116 KB), Chinese - simplified version (PDF, 242 KB), Chinese - traditional version (PDF, 253 KB), and Punjabi (PDF, 101 KB). These versions were translated from the English version.
The Voluntary Disclosures Program (VDP) allows taxpayers to come forward and correct inaccurate or incomplete information, or to disclose information they have not reported during previous dealings with the Canada Revenue Agency (CRA), without penalty or prosecution. The goal of the VDP is to provide Canadians with the opportunity to "come clean."
There has been a significant increase in the use of the VDP by taxpayers in the past few years. For the 2007-2008 fiscal year, the CRA processed 8,400 disclosures involving more than $374 million in taxes, compared to the 2002-2003 fiscal year when there were 5,097 disclosures involving $277 million in taxes.
A disclosure can be made for income tax and for goods and services tax/harmonized sales tax purposes, as well as for charges under the Softwood Lumber Products Export Charge Act, 2006, or the Air Travellers Security Charge Act.
Making a disclosure
To make a voluntary disclosure, complete Form RC199, Voluntary Disclosures Program (VDP) – Taxpayer agreement, and attach any supporting documentation and information. You can complete and submit the form yourself, or you can have an authorized representative do so on your behalf. Form RC199 can be mailed or faxed to your tax services office (TSO).
Conditions apply
A valid disclosure must meet four conditions. These conditions require that the disclosure be voluntary, complete, involve the application or potential application of a penalty, and generally include information that is more than one year overdue. If the CRA accepts the disclosure, the taxpayer will have to pay the taxes or charges owing, plus interest. However, the taxpayer will not be subject to penalty or prosecution for those amounts accepted as a valid disclosure.
If a taxpayer disagrees with a VDP decision, they may request a second review of their file by contacting the Director of the TSO where the original decision was issued. In addition, the taxpayer can pursue further recourse through the judicial review process.
Contact us!
Taxpayers or their representatives can call to discuss situations on a no-name basis with an officer responsible for handling disclosures, and to learn more about the disclosure process and what to expect. For more information on the VDP or on how to contact us, go to www.cra.gc.ca/voluntarydisclosures.
Related publication
- Information Circular IC00-1R4, Voluntary Disclosures Program
This document is also available for download in PDF format.
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- Date modified:
- 2014-12-03