Voluntary Disclosures Program – Introduction

New program changes  

Changes have been made to the VDP to narrow its eligibility criteria and ensure greater fairness to taxpayers. To have your application considered under IC00-1R5, the CRA must have received your application, including your name, on or before February 28, 2018.

A summary of the key program changes as of March 1, 2018 can be found in the Voluntary Disclosures Program backgrounder.

For more information about the new program, consult the following documents:

IC00-1R6
GST/HST Memorandum 16-5, Voluntary Disclosures Program

A second chance to correct your taxes

The Voluntary Disclosures Program (VDP) gives you a second chance to correct a tax return you previously filed or to file a return that you should have filed. If you file a VDP application and it is accepted by the Canada Revenue Agency (CRA) you will have to pay the taxes owing, plus interest in part or in full. However, you would be eligible for relief from prosecution and, in some cases, from penalties that you would otherwise be required to pay.

As the majority of Canadians file and pay their taxes in full and on time, it is important that the relief provided under the VDP be fair and not reward individuals or corporations looking for a way to avoid paying their fair share of taxes. To ensure fairness for Canadians, applications for relief from taxpayers who intentionally avoided their tax obligations will not get the same relief as those who want to correct an unintentional error. The CRA will also continue to restrict participation in the VDP if it has already received information on a taxpayer’s (or a related taxpayer’s) potential involvement in tax non-compliance; for example, a leak of offshore financial information, or other information that names the taxpayer.

You can apply to the VDP to correct errors or omissions in your income tax filings through two streams, depending on the type of disclosure you want to make. The income tax stream covers all disclosures related to the Income Tax Act. The GST/HST stream covers all disclosures related the goods and services tax / harmonized sales tax, excise tax, excise duty, the softwood lumber products export charge and the air travellers security charge. To help determine which stream is appropriate for your disclosure, refer to the links below. 

Income tax stream

For more information about how to apply for relief under the income tax stream, eligibility requirements, and what to expect, go to

Income tax disclosures – Overview

GST/HST stream

For more information about how to apply for relief under the GST/HST stream, eligibility requirements, and what to expect, go to

GST/HST disclosures – Overview

Note

If you could not fulfill your tax obligations and requirements due to extraordinary circumstances, actions of the CRA, inability to pay, financial hardship, or other circumstances beyond your control, go to Cancel or waive penalties or interest for information about applying for relief from penalties and interest under the taxpayer relief provisions.

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