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.