GST/HST - Voluntary Disclosures Program
- What you need to know
- How to apply
- After you apply
How to apply
Form RC199, Voluntary Disclosures Program (VDP) Application
To apply to the VDP, it is best to use Form RC199, Voluntary Disclosures Program (VDP) Application. However, if you prefer, you can send a letter with the same information requested on the form.
If you choose to apply using a letter, make sure that your letter meets the following requirements:
- The information requested in sections 1 and 2 of 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 declaration in Section 7 of Form RC199.
Returns, forms, schedules, and payment:
All Canada Revenue Agency (CRA) returns, forms, and schedules needed to correct the non-compliance must be included with your application. You must also include the estimated amount of the taxes owing.
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) of the date when 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, that CRA may deny the application as not complete.
Extensions are not granted for payment. For more information, go to Payment of Tax Owing.
Application submitted by representatives:
Although you may authorize a representative to submit an application on your behalf, both of you have to sign your application. Also, make sure that your representative’s name is on file with the CRA to act for you. If that name is not on file, the representative has to include the necessary documentations granting your authorization with your application. For more information, go to Authorizing a representative.
How to send your application:
You can send your application to the CRA online, by mail, or by fax.
Send your completed application using the submit documents online service available through one of the following:
Mail or fax:
Send your completed application by mail, or by fax to:
Voluntary Disclosures Program
Shawinigan National Verification and Collections Centre
4695 Shawinigan-Sud Boulevard
Shawinigan QC G9P 5H9
Inside Canada and US: 1-888-452-8994
For outside Canada and US, call collect: 1-418-556-1841
Forms and publications:
- Form RC199, Voluntary Disclosures Program (VDP) Application
- GST/HST Memorandum 16-5, Voluntary Disclosures Program
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