Income tax – After you apply

What can you expect 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 information, 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)

Acknowledgment of your VDP application

If the CRA determines that your application is eligible for further consideration under the VDP and contains the required returns, forms, schedules, payment, and applicable signatures, you will be advised in writing of the following:

CRA request for additional information

While your application is being evaluated a CRA official may need to request documents, records, books of account, or other additional documentation to complete the review. If the CRA determines that additional information is needed, you will be contacted.

For more information, see paragraph 53 of Information Circular IC00-1R6.

Acceptance of your VDP application

Once an application has received an EDD, it will be evaluated to ensure that it meets the five conditions of a valid application. After your application is evaluated, if it meets the five conditions you will be notified in writing of:

  • the track (General or Limited) that your application falls into
  • the taxation years eligible for relief

Denial of your VDP application

If the CRA determines that your application is not eligible, 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:

  • that your application has been denied
  • the reason why your application was denied

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

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

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

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 has not exercised discretion in a fair and reasonable manner, you can request a second administrative review or make an application to the Federal Court for a judicial review of the Minister’s discretionary decision. As a general rule, if possible, taxpayers should request a second administrative review from the CRA before filing an application for a judicial review with the Federal Court.

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

Note:
If your application was denied as incomplete due to information not being submitted by a stipulated date, the CRA will not consider a request for a second administrative review and will deny a subsequent application for the same issue. For more information, see paragraphs 59-60 of Information Circular IC00-1R6.

To request a judicial review, the taxpayer 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 61-64 of Information Circular IC00-1R6.

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