How to Submit a Voluntary Disclosure Using Form RC199 in Canada

You have decided to correct an error or omission with the CRA and now need to know what the filing actually involves. The Voluntary Disclosures Program (VDP) application is made on Form RC199, but the form is only one part of what you send.

This article walks through what to check first, what to attach, how the form is signed and sent, and what happens afterwards. It describes how the process generally works, not a substitute for advice on your own file.

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

Check eligibility before you fill anything in

The application must be voluntary and complete, must involve interest, penalties or both, must include information at least one year past the filing due date, and must include payment of the estimated tax owing or a request for a payment arrangement. It is not voluntary if an audit or investigation has started against you or a related taxpayer for the disclosed information.

Situations generally not eligible include applications that produce a refund or no tax or penalties owing, requests for relief on penalties or interest already assessed, applications to make or alter an election, and insolvency for the years involved.

If you are unsure, you may hold preliminary discussions with the CRA on an anonymous basis. These are informal and non-binding, and can be requested through the CRA's online callback form. An anonymous discussion is not an application.

What goes into the application package

The application has three parts: the completed and signed 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.

• Supporting documents for the affected years. For income tax, records generally cover the most recent six years, or ten years for assets or income located outside Canada.
• Years with no errors or omissions need not be included.
• For GST/HST and related taxes, supporting documents are required for the most recent four years, clean periods in that window need not be included, and the CRA may ask for older periods.
• If books and records do not exist, make reasonable estimates. The CRA may request more records.

CRA pages describe look-back periods differently, and one CRA page says relief covers information going back up to 10 years. Confirm the current figure for your situation before filing.

Completing and signing the form

The current version of Form RC199 is dated 2025-10-01. The fillable PDF should be opened in Acrobat Reader 10 or later, not in a web browser. Before you send it, check that your entries and signature appear in the saved copy.

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.

Sending it to the CRA

Use one submission method only. Online is the fastest, or you can use fax 1-888-452-8994, or mail to Voluntary Disclosures Program, 4695 Shawinigan-Sud Boulevard, Shawinigan, QC G9P 5H9. Applications can be submitted any time of year.

Online filing can be done through My Account, My Business Account or Represent a Client, and the form can also be filed by fax or mail. Sending the same application by two routes is what the CRA asks you to avoid.

What happens after you file, and what to do next

The CRA sends an acknowledgement letter with the effective date of disclosure, and relief runs up to that date if you qualify. The CRA does not publish a processing time, but the stages are submission, acknowledgement, a review for eligibility that may include requests for more information, and a written decision. If requested information is not provided within a reasonable timeframe, the application may be denied as incomplete. The CRA can also audit the information you provide whether or not relief is granted.

• Confirm you are not under audit or investigation for the issue.
• Prepare the corrected returns, forms and schedules for each affected year.
• Work out the estimated tax owing and arrange payment or a payment arrangement request.
• Complete RC199 in Acrobat Reader and sign it, with your representative if you use one.
• Choose one submission method and keep a copy of everything.
• Watch for the acknowledgement letter and respond promptly to any CRA request for information.

The CRA's callback form can be used to check the status of an application or ask about a decision letter. Having a lawyer or accountant review the application before it goes in is worthwhile, because an incomplete application can be denied.

Frequently asked questions