Income Tax Voluntary Disclosure Application Conditions to be met

Must be Initiated by YOU

To qualify under the program, you must initiate the voluntary disclosure or Canada tax amnesty application. If CRA has begun audit or enforcement action, or has demanded that returns be filed, the disclosure is not considered to be voluntary and full penalties will be applied. A computer generated request for a return may not always disqualify you from benefiting from the program.

Must include enough details

The disclosure must generally include tax returns with sufficient detail to allow facts to the verified.

Pay the total amount or Make acceptable payment arrangements

Under the new rules in effect since 2018 payment in full of the estimated taxes owing should be included with the voluntary disclosure application. Alternatively satisfactory payment arrangements may be an option.

Our experienced Canadian tax lawyers will work with you and the CRA collections officer to enter into a suitable payment arrangement or will refer you to a trustee in bankruptcy.