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Voluntary Disclosures Program

Canada Revenue Agency (CRA)

Have you made mistakes on past tax forms? If you come forward voluntarily, you may avoid being penalized or prosecuted.

You can disclose mistakes relating to income tax, GST/HST, excise tax, as well as those related to the Softwood Lumber Products Export Charge Act, 2006, or the Air Travellers Security Charge Act.

A valid disclosure must:

  • Be voluntary
  • Be complete
  • Involve the application or potential application of a penalty
  • Generally include information that is more than one year overdue
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