How Many Years Back Does a CRA Voluntary Disclosure Have to Cover in Canada?
This answer covers Canadian federal tax law, which applies in every province.
For income tax, a CRA voluntary disclosure generally needs supporting documents for the most recent six years, or ten years for assets or income located outside Canada. For GST/HST, the window is the most recent four years. Years or periods with no errors or omissions need not be included.
If your books and records do not exist, you should make reasonable estimates, and the CRA may ask for more records or for years beyond the required periods. Relief is limited by the ten-calendar-year window in subsection 220(3.1) of the Income Tax Act, so older years may get reduced or no relief. The CRA's June 2026 page describes relief going back up to 10 years from the disclosure date. This applies to applications received on or after October 1, 2025.
Where income from specified foreign property was unreported and Form T1135 was not filed, filed late or filed inaccurately, the reassessment period is extended by three years. If the CRA finds fraud or misrepresentation, an assessment may cover any year. The CRA's pages give different figures, so confirm the current rule with a lawyer or accountant before filing.
Key takeaways
- For income tax, supporting documents generally cover the most recent six years, or ten years for assets or income located outside Canada.
- For GST/HST, supporting documents are required for the most recent four years, and the CRA may ask for older periods.
- Relief is limited by the ten-calendar-year window in subsection 220(3.1) of the Income Tax Act, so older years may get reduced or no relief.
- The CRA can extend reassessment by three years for unreported foreign property income and T1135 problems, and may assess any year if it finds fraud or misrepresentation.