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Policy Change to the Voluntary Disclosures Program

October 2002

The Voluntary Disclosures Program (VDP) is about fairness for Canadians. People who have not filed income tax or goods and services tax/harmonized sales tax returns for previous years, or who have not properly reported their affairs, can still correct their information on a voluntary basis. They will not be penalized or prosecuted if they make a full disclosure before the Canada Customs and Revenue Agency (CCRA) starts any action or investigation against them. These individuals will only have to pay the taxes owing plus interest.

The following points explain a policy change made to the CCRA's Voluntary Disclosures Program, effective September 30, 2002:

• The CCRA will now accept disclosures of information that are less than one year overdue. The only exception is for disclosures that are being made to avoid late filing charges. Previously, the CCRA would not accept voluntary disclosures of information that was less than one year old. This change is the result of the CCRA's consultations with a private sector advisory group. This policy change to the VDP is part of the CCRA's continuing efforts to serve Canadians better.
• Internal guidelines on interest relief and the number of years to include in a disclosure have been enhanced to ensure continued consistency and fairness to CCRA clients.

Information on the VDP is available on the CCRA's "Fairness and client rights" Web page at www.cra.gc.ca/fairness. Information can also be obtained from your local tax services office or tax centre. The address and telephone numbers for your local office are listed in the government section of your telephone book and under "Contact us" on the Web site at www.cra.gc.ca

This document is also available for download in PDF format.

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Date modified:

2002-10-04