Income tax – Voluntary Disclosures Program

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

How to apply 

Required information:

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:

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 payment of the estimated amount of the taxes owing. 

There may be extraordinary circumstances where you cannot send 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:

Extraordinary circumstances may include, but are not limited to:

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, the CRA may deny the application as not complete.

Extensions are not granted on the basis of 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 documentation granting your authorization with your applications. 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

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