What is the VDP

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The VDP is a relief program

The Voluntary Disclosures Program (VDP) grants relief on a case-by-case basis to taxpayers and registrants who voluntarily come forward to fix errors or omissions in their tax filings before the Canada Revenue Agency (CRA) knows or contacts them about it.

Once you have submitted your application, a review is completed to ensure it meets the 5 program conditions to qualify for relief. If it does qualify, and based on the information you provided, your application will be placed into one of the following:

  • General program
  • Limited program
  • Wash transactions category

What kind of relief may be given

You will have to pay the taxes owing, plus interest (in part or in full) that result from your corrections.

If the CRA accepts your application, you will receive relief from prosecution, and in some cases relief from penalty and partial interest.

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 unintentional error than to those who intentionally avoided paying their taxes.

Related relief programs

If you are not eligible for the VDP, you may be eligible for relief under:

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