Who is eligible

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.

On this page

• Who can apply
• Examples of VDP eligible situations
• Eligibility conditions checklist
• Pre-disclosure discussion service

Who can apply

Most taxpayers and registrants can apply.

• Taxpayers include: Option 1 of 2

  • individuals
  • employers
  • corporations
  • partnerships
  • trusts

• Registrants include: Option 2 of 2

  • GST/HST registrants or claimants
  • excise duty licensees or registrants
  • excise tax licensees
  • excise tax refund claimants
  • air travelers security charge registrants
  • designated air carriers
  • registered exporters of softwood lumber products
  • persons who must report or remit an amount of tax

Examples of VDP eligible situations

These are examples of situations that may be eligible for the VDP:

• You failed to fulfil your tax obligations under the relevant legislation
• You did not file a tax return for a previous year and it is now one year late
• You did not report, or under-reported, your income
• You claimed ineligible expenses
• You did not remit employee source deductions (for example, Canada Pension Plan or employment insurance deductions)
• You did not file certain information returns (for example, Form T1135, Foreign Income Verification Statement)
• You did not report foreign-sourced income that is taxable in Canada
• You have undisclosed tax liabilities
• You failed to charge, collect, or report GST/HST
• You claimed ineligible GST/HST tax credits, refunds or rebates
• You provided incomplete information on a return

Situations not eligible for the VDP

Although we will consider special situations on a case-by-case basis, you will typically not be eligible for relief under the VDP if:

• your application relates to returns resulting in a refund, or no taxes or penalties owing
• your application relates to an increase in the amount of input tax credits, other credit adjustments, or rebates without any corresponding increase in tax liability in the application period
• you are seeking relief on existing penalties and/or interest, that have already been assessed
• your application seeks to make or alter an election under an act administered by the CRA
• there is an insolvency event for the years involved in the disclosure
• your application relates to matters covered under an advance pricing arrangement with the CRA, or any other tax administration within or outside Canada
• your application depends on an agreement being made at the discretion of the Canadian competent authority under a provision of a tax treaty

Eligibility conditions checklist

You must meet all five conditions below to be eligible for relief. Check the boxes that apply.

• checkbox 1 of 5You must submit your application before an audit or investigation has been initiated against you or a related taxpayer about the information being disclosed.
• checkbox 2 of 5You must include all relevant information and documentation for the required tax years or reporting periods.
• checkbox 3 of 5Your information includes an error or omission with applicable interest charges and/or penalties.
• checkbox 4 of 5Your information is at least one year or one reporting period past the filing due date.
• checkbox 5 of 5You must include payment of the estimated tax owing, or request a payment arrangement (subject to CRA approval).

Pre-disclosure discussion service

If you are not sure you should apply, you can use the pre-disclosure discussion service to anonymously participate in preliminary discussions about your situation and receive:

• insight into the VDP process
• a better understanding of the risks involved in remaining non-compliant
• a better understanding of the relief available under the VDP

Pre-disclosure discussions with a CRA official are for your benefit. The discussions are informal, non-binding, and can happen before you reveal your identity. These discussions do not constitute a guarantee of relief under the VDP and have no impact on the CRA's ability to audit or penalize a taxpayer or registrant, or refer a case for criminal prosecution.

To speak with a CRA employee, call our general enquiries lines:

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

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