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.