Voluntary Disclosures Program - Frequently asked questions
What if a representative is filing my disclosure?
Complete and sign Form RC199, Voluntary Disclosures Program – Taxpayer Agreement, or send a letter that gives the same information as Form RC199. If an authorized representative will be submitting the disclosure on your behalf, they must also include a signed copy of either Form T1013, Authorizing or Cancelling a Representative, or Form RC59, Business Consent, and mail or fax it to the following CRA tax centres (depending on your residence address or the operating address of your business):
If you are a resident of or your corporation’s principal place of business is the Atlantic provinces, Quebec, Ontario, Manitoba, Saskatchewan or Alberta (the Prairie Region), Nunavut, or the Northwest Territories, send your disclosure submissions to:
The Voluntary Disclosures Program
Shawinigan-Sud Tax Centre
4695 12e Avenue
Shawinigan QC G9P 5H9
If you are a resident of or your corporation’s principal place of business is British Columbia (the Pacific Region) or Yukon, send your disclosure submissions to:
The Voluntary Disclosures Program
Surrey Tax Centre
9755 King George Boulevard
Surrey BC V3T 5E1
What is the effective date of disclosure?
The effective date of disclosure is the date the CRA received your completed submission. The date is stamped on the envelope when it is received in the CRA mailroom.
You will begin to receive the benefits of the program for the information you disclosed on the effective date of disclosure.
Will the CRA contact me after I submit my disclosure?
The CRA might send you a letter asking for more information. This information must be provided within the allotted timeframe specified in our letter, or your disclosure may be denied.
How will I be informed of the CRA’s decision on my disclosure submission?
After the CRA has reviewed your submission, we will inform you in writing of the decision to accept or refuse your disclosure.
What can I do if I disagree with the decision?
If you believe that the decision about your disclosure was not fair and reasonable, you may request a second review of your file by writing to the director of the tax centre that issued the original decision. The CRA will not do a second review if your original disclosure was refused because you did not provide the information requested within the time frame specified.
Can I make a disclosure anonymously?
You can make an anonymous disclosure, also known as the “no-name” method. A no-name disclosure means you do not identify yourself on the initial disclosure submission, but you do have to prove how you meet the four conditions. You must also supply the supporting information just as you would for a disclosure where the taxpayer is identified up-front.
You will have 90 calendar days to identify the taxpayer involved. This 90-day period will not begin on the date you send in your original disclosure, but on the date the CRA sends you a letter informing you that the 90-day count has begun. You have to identify the taxpayer on or before the 90th day or we will close the disclosure file without further contact.
For information about the 90-day policy, see paragraphs 26 to 28 in Information Circular IC00-1R4, Voluntary Disclosures Program.
What information do I have to provide with my no-name disclosure?
You must provide the same information as a named disclosure, but without the name. You also have to provide the first three characters of the postal code of your residence or, if you’re a business, your operating address.
What happens after I give the CRA my identification?
After you’ve given your identification, we will make a decision on the disclosure submission and inform you in writing of that decision. We might contact you for more information.
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