{"id":19596,"date":"2026-07-05T12:30:00","date_gmt":"2026-07-05T16:30:00","guid":{"rendered":"https:\/\/ebconseilfisc.com\/divulgation-volontaire\/"},"modified":"2026-07-12T18:50:38","modified_gmt":"2026-07-12T22:50:38","slug":"voluntary-disclosure","status":"publish","type":"post","link":"https:\/\/www.impots-ici.com\/en\/voluntary-disclosure\/","title":{"rendered":"Regularize your tax file with peace of mind through voluntary disclosure"},"content":{"rendered":"

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You discover an unfiled return, omitted income, unremitted tax or a forgotten foreign information form. Correcting promptly matters, but the method of correction matters as well. The Canada Revenue Agency\u2019s Voluntary Disclosures Program may provide relief in certain circumstances, without eliminating the underlying tax or guaranteeing that the application will be accepted.<\/span><\/p>\n

The federal program was redesigned for applications received on or after October 1, 2025. The review must therefore use the current rules, consider any communication already received and determine whether a complete, verifiable correction can be presented.<\/span><\/p>\n

When a voluntary disclosure may be considered<\/span><\/h2>\n

The program can address past errors and omissions: unreported income, late returns, unsupported deductions, unremitted GST\/HST or missing information returns. The disclosure must concern a matter that results or may result in tax, penalties or a filing obligation.<\/span><\/p>\n

Discovering an error does not automatically make the program the best route. An ordinary adjustment, late return or response to an audit may be more appropriate. The chronology and the form of non-compliance guide the strategy.<\/span><\/p>\n

Voluntary, complete and supported by the facts<\/span><\/h2>\n

The date on which the CRA began asking questions is important. An application is not treated in the same way when an audit, investigation or enforcement action has already started in relation to the taxpayer or a related person. All letters, calls and requests should be reviewed before making contact.<\/span><\/p>\n

The correction must also be complete. The affected years, income, taxes, forms and related taxpayers need to be identified. Filing one year when the omission repeated can make the account inconsistent. Estimates should be explained when records can no longer be obtained.<\/span><\/p>\n