Income tax – How to apply to correct your taxes
Required information and documentation
To apply for the Voluntary Disclosures Program (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 the Form RC199, Voluntary Disclosures Program (VDP) Application must be included in all cases
- The information requested in sections 3 to 6 of the Form RC199, Voluntary Disclosures Program (VDP) Application must be included when it is applicable to your application
- Your letter must indicate that you, and your representative when applicable, have read and agreed to the Taxpayer Declaration in Section 7 of the Form RC199, Voluntary Disclosures Program (VDP) Application
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 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 submitted with your application
- provide an explanation of 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: An example would be a postal strike
- Natural or human-made disaster: An example would be a flood or fire
- Serious emotional or mental distress: An example would be 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 your request for an extension is granted you will be provided an Effective Date of Disclosure (EDD) that is the date the application was initially received by the CRA.
The EDD is conditional upon the receipt of the required information by the agreed-upon date.
Where at any time an extension is granted and the required information and documentation is not received within the stipulated time frame, the application may be denied as incomplete.
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, you must make sure that both you and your representative have signed your application. You must also ensure that your representative is properly authorized to act on your behalf with the CRA by including the necessary documentation granting authorization with your application, or ensuring that your representative’s name is already on file with the CRA. 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.
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
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