How to apply
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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Get ready to apply
Gather all the information
The VDP will consider fully completed applications only. A VDP application must include:
- the completed and signed VDP application Form (RC199), Voluntary Disclosures Program (VDP) Application
- all necessary returns, forms and schedules needed to correct the non-compliance. If the error or omission affects multiple years, the application must include the appropriate supporting documentation needed to correct the non-compliance:
- If the error or omission relates to foreign-sourced income or assets, the last ten years
- If the error or omission relates to Canadian-sourced income or assets, the last six years
- If the error or omission relates to GST/HST information, the last four years
You do not need to include documents for a tax year or reporting period within the above timeframes with no errors or omissions with the application.
- A payment, or a request for a payment arrangement, for the estimated amount of taxes owing Payments to the CRA
When to apply
You can apply for the VDP at any time of the year, as long as the mistake or omission you are correcting is at least one year or one period past the filing due date.
Submit the application
You may submit your application online, by fax, or by mail. Please use one submission method only.
- Online
Submit your application the fastest way, using one of the CRA sign-in services:
- For individuals: My Account
- For businesses: My Business Account
- For representatives: Represent a Client
- By fax
1-888-452-8994
- By mail
Send your application to:
Voluntary Disclosures Program
4695 Shawinigan-Sud Boulevard
Shawinigan, QC
G9P 5H9
Acknowledgment of your application
Once we receive your VDP application, we will send you an acknowledgement letter confirming the effective date of disclosure.
Applications submitted by a representative
Although you may authorize a representative to submit your application on your behalf, both of you have to sign your application. To act for you, the representative’s name must be on file with the CRA. If the name is not on file, the representative must include with your application the necessary documents granting them authorization.
For more information, go to Authorizing a representative