Voluntary Disclosure Program

To err is human, even in taxation! No one is immune to a slip-up when filing their tax return. Forgotten income, incorrect figures, omitted slips… these errors can sometimes cost you financially. In the event of a delay or undeclared income, the Canadian and Quebec tax authorities impose certain penalties

To correct irregularities and give taxpayers a second chance, the Canadian government has implemented a voluntary disclosure program (VDP). This program encourages taxpayers in default to report their undeclared income, submit missing data, or modify incorrect returns. 

EB Conseil Fiscal Inc. is a tax expert based in Montreal that can assist you in all your tax-related matters. We are at your side during your voluntary disclosure process, from examining your situation to producing the required documents.

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Voluntary Disclosure

A Program Designed to Correct Tax Errors

The voluntary disclosure program has certain rules. 

First, in any event, a taxpayer going through the voluntary disclosure procedure will not be prosecuted. In all cases, they will also have to pay the taxes owed, with interest.

Secondly, the request for voluntary disclosure can be accepted under two distinct programs: the general program and the limited program.

Most claims are made as a result of unintentional conduct and are then handled by the general program. The general program does not impose a penalty and may even allow for interest relief. However, this decision is not automatic and depends on the applicant’s situation. Moreover, this relief is limited to one tax year. 

A request made as a result of intentional conduct on the part of the taxpayer will be processed through the limited program. Under this program, only the gross negligence penalty can be waived, and the other penalties and interest remain applicable.

EB Conseil Fiscal Inc. will analyze your tax situation to guide you toward the best solution. We inform you of your rights and obligations in the event of a tax error and present you with the most appropriate options.

When to Initiate a Voluntary Disclosure Procedure 

Several circumstances may lead to voluntary disclosure. The request will be handled differently by the different revenue agencies (Revenu Québec and the Canada Revenue Agency), depending on the case.

It can be filed in the name of the person making the request or anonymously. 

You may apply for voluntary disclosure if: 

  • You have failed to meet your tax obligations
  • You have failed to report all or part of your taxable income
  • You have reported non-allowable expenses on a tax return 
  • You have failed to remit payroll deductions for your employees
  • You did not report a GST/HST amount
  • You did not file certain information returns or slips
  • You did not report income from foreign sources that is taxable in Canada


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Voluntary Disclosure

What Are the Eligibility Criteria?

Various conditions must be met to benefit from the voluntary disclosure program.

First, as its name suggests, the process must be fully voluntary. For example, if you received a tax notice before the disclosure, this criterion is no longer met.

In addition, your disclosure must be complete, indicating any missing information and correcting any inaccurate data.

The disclosure must also be for data that is subject to a penalty and include information that was provided a year or more late.

Finally, to be eligible to file a voluntary disclosure application, you must include the estimated tax liability.

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Find Help to Clear Up Your Situation

The tax system is complex and can sometimes lead people to make mistakes. Even if they are made in good faith, they can still have consequences. The good news is that they are easily avoidable with the right guidance. From litigation to tax disclosure and tax representation, EB Conseil Fiscal Inc. can provide its expertise to you. 

Whatever your situation, our certified tax specialists are there to help you get your taxes in order. We will answer your questions and do everything in our power to ensure that your voluntary disclosure program goes as smoothly as possible.

Voluntary Disclosure