Voluntary Disclosures Program
Do you want to get your tax matters in order? Have you not filed for years or have errors on your returns that need to be corrected? If so, Canada Revenue Agency’s Voluntary Disclosures Program may a solution for you!
Notice to the reader
The VDP operations have been centralized in the Shawinigan-Sud National Verification and Collections Centre (NVCC). This centralization allows the CRA to process VDP applications in one centre of expertise.
A second chance to correct your taxes
The Voluntary Disclosures Program gives you a second chance to change a tax return you previously filed or to file a return that you should have filed. You can apply to the Canada Revenue Agency (CRA) to ask for relief of prosecution and penalties.
Who can apply?
The program is available to any taxpayer. The term taxpayer includes:
- an individual
- an employer
- a corporation
- a partnership
- a trust
- a goods and services tax/harmonized sales tax (GST/HST) registrant/claimant
- a registered exporter of softwood lumber products
You can also have an authorized representative submit an application on your behalf.
How many times can you apply?
Once you use the program, the CRA expects you to keep your taxes up to date. The CRA may consider reviewing your file a second time in situations where the circumstances are beyond your control.
When should you pay what you owe?
The CRA can only grant you relief from prosecution or from paying penalties. You are still required to pay any tax and interest that you owe. You should pay these debts as soon as you send your application. Otherwise, interest will continue to grow until the CRA receives the full payment. Go to Make a payment to the Canada Revenue Agency to learn more about your payment options.
Related links
Forms and publications
- Form RC199, Voluntary Disclosures Program (VDP) Taxpayer Agreement
- Information Circular IC00-1R5 – Voluntary Disclosures Program
***The information on this blog and website is for educational purpose only and not to be relied upon as professional advice or used for planning without first seeking professional advice. Information is subject to change without notice.***
