What is the VDP
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.
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The VDP is a relief program
The 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.
It is important that the relief given under the VDP be fair. It is not meant to reward taxpayers or registrants looking for a way to avoid paying their fair share of taxes
Once we receive your application, we review it to ensure it meets the conditions to qualify for relief. If it does qualify, you may be eligible for general or partial relief (go to Relief levels and limits) depending on your type of application:
- Unprompted application
- Prompted application
- Wash transactions (for the GST/HST only)
For more information, go to Types of application.
What relief may be given
If your application qualifies under the VDP, you will receive relief from penalties and part of the interest, as well as relief from criminal prosecution.
You will still have to pay the taxes you owe, plus partial interest, that result from your corrections.
Fairness to Canadians
Most 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 fair share of taxes. To be fair to all, the CRA grants a higher level of relief to those who are correcting an error before being contacted than those who are correcting errors after being prompted by communications from the CRA or any other authority of administration.