How to apply

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Get ready to apply

Gather all the information

Only fully completed applications will be considered by the VDP and must include:

  • The completed and signed VDP application form (RC199), or an equivalent letter
  • All necessary returns, forms and schedules needed to correct the non-compliance
  • Payment of the estimated amount of the taxes owing - make a payment to the CRA
Extraordinary circumstances

There may be extraordinary circumstances where you cannot submit all of the information or documentation needed to complete your application. If so, you can make a request for an extension (normally less than 90 days) to provide the information or documentation.

Your request must:

  • be made in writing
  • be sent with your application
  • detail how the circumstances are beyond your control

Extraordinary circumstances may include, but are not limited to:

  • civil disturbance or disruptions in services affecting your ability to communicate with the CRA: for example, a postal strike
  • natural or human-made disaster: for example, a flood or fire
  • serious emotional or mental distress: for example, distress due to the death of an immediate family member or the loss of employment
  • serious physical illness or injuries affecting the ability to gather relevant documentation

If you receive an extension, and you provide the required information by the agreed-upon date, you will be given an Effective Date of Disclosure (EDD) that represents the date the application was first received by the CRA.

If the CRA grants an extension and the required information and documentation are not received on time, the CRA may deny the application as incomplete.

When to apply

You can apply for the VDP at any time of the year.

Not sure your situation qualifies

If you are unsure your situation meets the five conditions for eligibility, you can use the pre-disclosure discussion service. These discussions are informal, non-binding, and can happen without having to reveal your identity.

For details: Pre-disclosure discussion service

Fill out the application form or send a letter

To apply to the VDP, it is best to use Form RC199, Voluntary Disclosures Program (VDP) Application.

You can send a letter with the same information requested on the form and make sure it meets the following requirements:

  • The information requested in sections 1 and 2 of the Form RC199, must be included
  • If applicable to your situation, the information requested in sections 3 to 6 of Form RC199, must be included
  • Your letter must indicate that you, and your representative if applicable, have read and agreed to the taxpayer declaration in section 7 of Form RC199
  • The letter must be signed by you and, if applicable, the representative submitting the application on your behalf

Submit the application

You may submit your application online, through fax, or by mail.


Submit your application the fastest way, using 1 of the CRA sign-in services:

By fax

By mail

Send the application to:

Voluntary Disclosures Program
4695 Shawinigan-Sud Boulevard
Shawinigan-Sud, QC
G9P 5H9

Acknowledgment of your application

If the CRA determines that your application is eligible for further consideration under the program, you will be advised in writing:

Applications submitted by a representative

Although you may authorize a representative to submit an application on your behalf, both of you have to sign your application. The representative’s name must be on file with the CRA to act for you. If that name is not on file, the representative has to include the necessary documentation granting your authorization with your application.

For details: Authorizing a representative

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