IC00-1R5 Voluntary Disclosures Program
Notice to the reader
The information circular has been revised to address the centralization of the VDP operations to the Shawinigan-Sud National Verification and Collections Centre (NVCC).
In light of the Federal Court of Appeal's decision in the matter of Bozzer v. Canada (2011 FCA 186), the CRA will apply the Court’s interpretation of the 10-year limitation period described in subsection 220(3.1) of the Income Tax Act (ITA). The ITA provides the Minister with the discretion to waive or cancel interest that accrued within the last ten calendar years, from the year the request for relief was made, regardless of the tax year in which the tax debt arose.
A revised version of the information circular will be available at a later date.
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Last update: 2017-01-13
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