← Canadian Tax Compliance

Voluntary Disclosures

The Canada Revenue Agency’s (CRA) Voluntary Disclosures Program (VDP) allows taxpayers to correct prior tax errors or omissions and, where eligibility requirements are met, to obtain relief from penalties and interest.

Since October 1, 2025, the federal VDP generally provides two levels of relief. Unsolicited applications, namely disclosures made before any CRA contact regarding a compliance matter, may qualify for relief of 100% of applicable penalties and 75% of applicable interest. Solicited applications, submitted following CRA communication regarding a compliance issue, may qualify for relief of up to 100% of applicable penalties and 25% of applicable interest. Where an application is accepted, protection from criminal prosecution is also available.

Revenu Québec also administers a voluntary disclosure program that, in eligible cases, may allow taxpayers to avoid penalties and penal proceedings and obtain certain interest relief.

In an environment of heightened compliance obligations and increased tax scrutiny, a well-prepared and thoroughly documented disclosure is essential to regularizing a tax situation in an orderly and credible manner.

How We Help

  • Assessment of the situation and preliminary evaluation of eligibility under the federal VDP and the applicable Quebec program
  • Preparation and submission of complete, rigorous, and well-documented disclosure files
  • Coordination with federal and provincial tax authorities to ensure a coherent and structured approach
  • Follow-up on the disclosure process and response to requests for additional information
  • Support aimed at restoring and maintaining future tax compliance.

Our Approach

We provide personalized support at every stage of the process, with the goal of achieving a secure and compliant regularization of your tax situation under the best possible conditions.

Have a tax situation to work through?

Book a consultation with Akira Kamio, CPA auditor, LL.M. (Taxation), specialist in Canadian and international income tax.