Correct your tax affairs through the Voluntary Disclosures Program

The Voluntary Disclosures Program allows taxpayers to come forward and correct inaccurate or incomplete information or to disclose information they have not reported during previous dealings with the Canada Revenue Agency (CRA). Taxpayers may avoid being penalized or prosecuted if they make a valid disclosure.

A disclosure may be made for income tax and goods and services tax/harmonized sales tax (GST/HST) purposes, as well as for charges under the Softwood Lumber Products Export Charge Act, 2006, or the Air Travellers Security Charge Act.

This program may be for you if you have any unreported income from business, employment, pension, or interest; unreported capital gains; misappropriated funds; or unreported GST; or if you have over-claimed input tax credits and expenses or if you have not filed information returns.

How to make a disclosure

Making a disclosure is as simple as filling out a form and sending it, along with all of your disclosure information, to your tax centre for processing.

1. Fill out Form RC199, Taxpayer Agreement – Voluntary Disclosures Program.
2. Attach to the form your disclosure submission and any supporting documents.
   TIP: Include all the information related to your disclosure with the initial submission to avoid processing delays or the file being refused because of insufficient information.
3. You can complete the disclosure yourself, or you can have an authorized representative do it for you.
   TIP: If an authorized representative will submit the disclosure for you, don’t forget to include either Form T1013, Authorizing or Cancelling a Representative, or Form RC59, Business Consent.
   
4. Your submission must be in writing. Mail or fax it to the tax centre responsible for the area where you live. For businesses, use your operating address. See the Contact us section below.

Conditions for a disclosure

A valid disclosure must:

1. Be voluntary.
   TIP: Once a person or a business is subject to an enforcement action, whether federal or provincial, the relieving provisions related to prosecutions and penalties no longer apply.
2. Be complete.
3. Involve the application or potential application of a penalty.
4. Generally include information that is more than one year overdue.

If the CRA accepts the disclosure as valid, the taxpayer may only have to pay the taxes or charges owing, plus interest.

Include all your information—it’s a must!

It is important to include all the information so that your disclosure will be processed quickly. If you don’t provide enough information, processing can be delayed or the disclosure might be refused.

Right of redress

If a taxpayer disagrees with a decision under the Voluntary Disclosures Program, they may request a second review of their file by contacting the director of the tax centre that issued the original decision. If the taxpayer still isn’t satisfied, they may then go through a judicial review process.

Contact us

Businesses: 1-800-959-5525

Individuals: 1-800-959-8281

International/Non-residents: go to International tax and non-resident enquiries

Atlantic, Quebec, and Ontario regions

Voluntary Disclosures Program
Shawinigan-Sud Tax Centre
Post Office Box 3000, Station Bureau-chef
Shawinigan QC  G9N 7S6
Fax: 1-888-452-8994

Pacific Region

Voluntary Disclosures Program
Surrey Tax Centre
9755 King George Boulevard
Surrey BC  V3T 5E1
Fax: 604-951-5691

Prairie Region

Voluntary Disclosures Program
Winnipeg Tax Centre
66 Stapon Road
Winnipeg MB  R3C 3M2
Fax: 204-984-4141

Related information

• Changes to the GST/HST wash transactions policy
• IC00-1R3, Voluntary Disclosures Program
• Form RC199, Taxpayer Agreement – Voluntary Disclosures Program
• Making a Voluntary Disclosure on your Ontario Corporate Tax