Frequently asked questions about voluntary disclosure program - who

Who can make a voluntary disclosure?

Not only individuals can make a voluntary disclosure. Any taxpayer can make a disclosure. 

A taxpayer includes:

  • an individual;
  • an employer;
  • a corporation;
  • a partnership;
  • a trust;
  • a goods and services tax/harmonized sales tax (GST/HST) registrant/claimant; and
  • a registered exporter of software lumber products.

You can also have an authorized representative make a disclosure for you.

What are the conditions for a valid voluntary disclosure?

How can I make a voluntary disclosure?

What is accepted under the voluntary disclosure program (VDP)?

What is not accepted under the voluntary disclosure program (VDP)?

What is the effective date of disclosure?

Can I make a disclosure through Voluntary Disclosure Program (VDP) more than once?

Can I make an anonymous disclosure through Voluntary Disclosure Program (VDP)?

What is "named" disclosure method?

The list of FAQ was provided by Proccounting Inc, a firm that helps many Canadians solve their tax problems.

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