What to know if you have debt with the CRA?

Voluntary Disclosure Program (VDP)
The Voluntary Disclosure Program (VDP) is a program created and administered by the Canada Revenue Agency (CRA), which allows taxpayers to amend or correct their previous tax filing or reveal information to the CRA not previously provided in their tax returns.
AllAboutTax

Canada Revenue Agency writes off billions in "uncollectible" tax debts

WOTTAWA—The federal revenue agency has written off at least $4 billion in debts in the last two years — including accounts worth more than $10 million, newly released records show.
Toronto Star

What if you owe tax but can't pay?
But what if you owed money and failed to file by last Monday? What if you just don’t have the money to pay the Canada Revenue Agency? Almost 300,000 people were in this situation a year ago.
National post

Tax Man: Epic fight against Canada Revenue Agency

 

Additional information