Correct your taxes with the Voluntary Disclosures Program

The Voluntary Disclosures Program (VDP) gives you a chance to correct inaccurate or incomplete information, disclose information not reported in a tax return you previously filed, or file a return that you should have filed. If you file a VDP application and it is accepted by the Canada Revenue Agency (CRA), you will have to pay the taxes owing, plus any applicable interest. However, you will also be eligible for relief from prosecution and, in some cases, from penalties and some of the interest that you would otherwise be required to pay.

As the majority of Canadians file and pay their taxes in full and on time, it is important that the relief provided under the VDP be fair and not reward individuals or corporations looking for a way to avoid paying their share of taxes.

To ensure fairness for Canadians, applications for relief submitted by taxpayers who intentionally avoid their tax obligations will not get the same relief as those who want to correct an unintentional error.

On March 1, 2018, the VDP implemented two policies to ensure greater fairness for all Canadians.

The first policy is the Information Circular IC00-1R6 (IC00-1R6), which covers the Income Tax Stream (Income Tax Act) applications.

The second policy is the GST/HST Memorandum 16-5, which covers the GST/HST Stream. The GST/HST Stream includes applications regarding excise duties under the Excise Act, 2001, excise tax and GST/HST under the Excise Tax Act, as well as charges under the Air Travellers Security Charge Act and Softwood Lumber Products Export Charge Act, 2006.

Accepted applications under IC00-1R6 will receive relief under one of the following tracks:

Track One: General Program

The General Program provides relief to taxpayers who want to correct unintentional errors. Taxpayers will not be charged penalties and will not be referred for criminal prosecution related to the information being disclosed. The CRA will provide partial interest relief for years preceding the three most recent years of returns required to be filed.

Track Two: Limited Program

The Limited Program provides limited relief for applications that disclose non-compliance where the facts suggest that there is an element of intentional conduct on the part of the taxpayer or a closely related party. Taxpayers will not be referred for criminal prosecution with respect to the disclosure and will not be charged gross negligence penalties. However, they will be charged other penalties and interest as applicable.

In order to be eligible for relief under IC00-1R6, all applications must meet the following five acceptance conditions:  

Additionally, if the CRA has already received information on a taxpayer’s potential involvement in tax non-compliance, the CRA will reject that taxpayer’s application to the VDP. An example would be a leak of offshore financial information.

Some examples of the types of applications that are typically eligible for relief under IC00-1R6 are:

Do you have questions about making a VDP application?

If you are unsure if you want to proceed with an application, you can use our pre-disclosure discussion service to participate in preliminary discussions about your situation on an anonymous basis. This discussion will allow you to get insight into the VDP process, a better understanding of the risks involved in remaining non-compliant, and the relief available under the VDP.

Pre-disclosure discussions with a CRA official are for your benefit; they are informal, non-binding, and may occur before your identity is revealed. These discussions do not constitute acceptance into the VDP and have no impact on the CRA’s ability to audit, penalize, or refer a case for criminal prosecution.

To speak with a CRA official, please contact General Inquiries:

For all other telephone numbers, go to: Telephone numbers – Canada Revenue Agency.

How do you make a VDP application?

The process is easy and you can do everything yourself.


If someone is making the application for you (such as your spouse or common-law partner, other family member, friend, or accountant), you must ensure that your application is signed by you and your representative, and that the CRA has your consent on file for that representative. To authorize someone, go to: Authorizing a Representative.

You can also send your completed Form RC199 or letter with the same information to:

The Voluntary Disclosures Program
Shawinigan National Verification and Collections Centre
4695 Shawinigan Boulevard
Shawinigan QC G9P 5H9

Or by fax:


More information

To learn more about the VDP, go to

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Media Relations
Canada Revenue Agency

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