GST/HST – Voluntary Disclosures Program

  1. Introduction
  2. Overview
  3. What you need to know
  4. How to apply
  5. After you apply

After you apply

On receipt of your application, the Canada Revenue Agency (CRA) will check to make sure that your application meets the following program entry criteria:

  1. you are eligible to apply
  2. your application contains the required returns, forms, schedules, and payment
  3. you have signed your completed Form RC199 or equivalent letter
  4. your representative is properly authorized to act on your behalf and has also signed your completed Form RC199, Voluntary Disclosures Program (VDP) Application or equivalent letter (if applicable)

Acknowledgement of your application:

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

Request for additional information:

While your application is being reviewed, a CRA officer may need to contact you for additional information and documentation. 

Acceptance of your application:

After receiving our acknowledgement letter, your application will be evaluated to make sure it meets the five necessary conditions of the program. If your application meets the five conditions, you will be notified in writing of:

Denial of your application:

If the CRA determines that your application is not eligible, that it does not include the necessary information, documentation, and payment, and / or does not meet the five conditions of a valid application, you will be advised in writing:

What can you do if you do not receive a response?

If it has been more than five weeks since you sent in your application, and you have not received a response, contact General Enquiries:

For all other telephone numbers, go to Telephone numbers – Canada Revenue Agency.

What can you do if you disagree with the decision?

If you believe the Minister of National Revenue has not been fair or reasonable, you can request a second administrative review or apply to the Federal Court (of Canada) for a review of the Minister’s decision (Judicial Review). Generally, taxpayers should request a second administrative review from the CRA before applying for a Judicial Review by the Federal Court.

To ask for a second review, send your written request to the Assistant Director of the Shawinigan National Verification and Collections Centre.


If your application was denied as incomplete due to information not being sent by a provided date, the CRA will not consider a request for a second administrative review and will deny any later application for the same matter. For more information, see paragraphs 66-68 of the GST/HST Memorandum 16-5.

To ask for a judicial review, you must send a completed Form 301, Notice of Application, with the appropriate filing fee, to the registrar of the Federal Court. For more information, see paragraphs 69-72 of GST/HST Memorandum 16-5.

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