How to Apply to the CRA Voluntary Disclosures Program With Form RC199 in Canada

You may have found a mistake on an old return, such as income you never reported or a return you never filed. The CRA's Voluntary Disclosures Program (VDP) lets you come forward to correct it. How you put the application together matters, because an incomplete one can be denied.

This guide walks through the steps for applications received on or after October 1, 2025, which fall under the CRA's circular IC00-1R7. Earlier applications fall under the older circular IC00-1R6. It is general information, and a lawyer or accountant can confirm how it applies to you.

This article covers Canadian federal tax law, which applies in every province.

Check that you meet the four conditions

The VDP lets you correct errors or omissions. If the application is accepted, the CRA may give penalty and interest relief and will not refer the disclosed matter for criminal prosecution, but the tax itself must still be paid in full. Before you put the application together, check your situation against the conditions.

• The application must be voluntary and complete, with all supporting documents.
• It must involve interest, penalties or both.
• It must include information at least one year past the filing due date.
• It must include payment of the estimated tax owing, or a request for a payment arrangement.

A disclosure is not voluntary if an audit or investigation has been started against you or a related taxpayer for the disclosed information. This includes investigations by law enforcement, securities commissions or other federal or provincial regulators, not just the CRA.

What goes in the application package

An application has three parts: the completed and signed Form RC199, all returns, forms and schedules needed to correct the non-compliance, and payment or a request for a payment arrangement for the estimated tax owing. The CRA says it will consider fully completed applications only.

The current version is Form RC199, Voluntary Disclosures Program (VDP) Application, version 2025-10-01. Open the fillable PDF in Acrobat Reader 10 or later, not in a web browser.

Payment is a condition of a valid application. If you cannot pay in full, you can ask for a payment arrangement on the application, but approval is not guaranteed and collections officials review each request.

How far back your documents must go

Supporting documents are needed for the affected years. The periods differ by type of matter.

Years with no errors or omissions need not be included. For GST/HST, the CRA may ask for older periods at its discretion. Where books and records do not exist, make reasonable estimates. The CRA may request more records.

CRA pages describe look-back periods differently. A June 2026 CRA page says relief covers information going back up to 10 years, and older information may get reduced relief. Confirm the current figures before you file.

Submitting, signing and what comes back

Use one submission method only: online (the fastest), fax to 1-888-452-8994, or mail to Voluntary Disclosures Program, 4695 Shawinigan-Sud Boulevard, Shawinigan, QC G9P 5H9. You can submit at any time of year. Online filing is through My Account, My Business Account or Represent a Client.

If a representative submits for you, both you and the representative must sign. The representative must be authorized on file with the CRA, or authorization documents must be included, and the name of any adviser who helped must be included.

After receiving your application, the CRA sends an acknowledgement letter with the effective date of disclosure (EDD). Relief runs up to the EDD if you qualify. The CRA does not publish a processing time, but the stages are submission, acknowledgement, review for eligibility with possible requests for more information, and a written decision.

Risks and what to do next

The CRA may deny an application as incomplete if it asks for information or documents and they are not provided within a reasonable timeframe. It may also deny for insufficient information or other non-compliance. The CRA can also audit any information in the application whether or not relief is granted.

If you are unsure, you can hold an informal, non-binding discussion with the CRA on an anonymous basis. That is not an application. Relief requires a signed RC199 with full documents and payment, and an EDD is only assigned once the CRA acknowledges your application.

• Confirm no audit or investigation has started on the issue.
• Work out which years and taxes are affected.
• Gather records, and prepare reasonable estimates where records are missing.
• Prepare the correcting returns, forms and schedules.
• Complete the RC199 in Acrobat Reader and have everyone required sign.
• Arrange payment or a payment arrangement request.
• Choose one submission method and keep a copy of everything.

Because mistakes can cost you relief, consider having a lawyer or accountant review the application before it goes in.

Frequently asked questions