- The CRA does not publish a processing time for Voluntary Disclosures Program applications, so no one can promise you a date.
- Your file moves through submission, an acknowledgement letter with an effective date of disclosure, an eligibility review and a written decision.
- An incomplete application or slow replies to CRA requests can lead to a denial, so a complete package matters more than speed.
You have filed a voluntary disclosure with the Canada Revenue Agency (CRA), and now you are waiting. It is natural to want a date, especially if the matter has been weighing on you.
This article explains the stages your file goes through, what is and is not known about timing, and what you can do while you wait. It is general information, not advice on your own file.
This article covers Canadian federal tax law, which applies in every province.
Is there an official processing time?
No. The CRA does not publish a processing time for Voluntary Disclosures Program (VDP) applications. Any figure you read elsewhere is an estimate, not a commitment from the CRA.
How long your file takes will depend on things like how complete it is, how complex the issues are and whether the CRA needs to ask you questions. A lawyer or accountant can tell you what to expect for your type of file, but nobody can guarantee a date.
The stages your file goes through
The CRA describes the process in stages: submission, acknowledgement with an effective date of disclosure, a review for eligibility that may include requests for more information, and then a written decision.
| Stage | What happens |
|---|---|
| Submission | You send the signed Form RC199, the documents and the payment or payment arrangement request. |
| Acknowledgement | The CRA sends a letter with your effective date of disclosure. |
| Review | The CRA checks eligibility and may ask for more information. |
| Decision | You receive a written decision letter. |
The effective date of disclosure matters because relief runs up to that date if you qualify.
What can slow a file down or sink it
The CRA may deny an application as incomplete if requested information or documents are not provided within a reasonable timeframe. It may also deny it for insufficient information or other non-compliance.
- Missing returns, forms or schedules needed to correct the non-compliance.
- No payment of the estimated tax owing and no request for a payment arrangement.
- A payment arrangement that is not approved, since approval is not guaranteed and collections officials review each request.
- Slow or partial answers when the CRA asks for more records.
The CRA also reserves the right to audit any information in your application, whether or not relief is granted.
What the decision letter tells you, and what if you disagree
The decision letter states whether your application was treated as unprompted or prompted, the relief level and the eligible tax years. If relief is denied, it gives the reason.
If you disagree, you can ask in writing for a second administrative review by the Assistant Director of the Shawinigan National Verification and Collections Centre. The CRA asks applicants to do this before applying for judicial review. Judicial review is in the Federal Court, using Form 301 Notice of Application, and it generally must be filed within 30 days of the CRA's notification.
There is no right of objection to a VDP decision. Because the deadline for judicial review is short, speak to a lawyer promptly if you receive a denial.
What to do while you wait
- Keep your acknowledgement letter and note the effective date of disclosure.
- Answer any CRA request for information or documents promptly and keep copies.
- Use the CRA's callback request form to check the status of your application or ask about a decision letter.
- Ask a lawyer or accountant to review your file if the CRA's questions are complicated.
Frequently asked questions
How long does a VDP decision take?
The CRA does not publish a processing time. The timing depends on your file, so treat any specific number you hear as an estimate only.
Can I check where my application stands?
Yes. The CRA's callback request form can be used to check the status of an application or ask about a decision letter.
Do I have to pay while I wait for a decision?
Payment of the estimated tax owing, or a request for a payment arrangement, is a condition of a valid application. The CRA does not guarantee that a payment arrangement will be approved.
What if the CRA denies my application?
The decision letter explains the reason. You can ask for a second administrative review in writing, and judicial review in the Federal Court is the further step, with a generally short filing deadline.
Sources
- CRA – VDP income tax eligibility — canada.ca
- CRA – IC00-1R7 ¶37 — canada.ca
- CRA – How to apply (VDP) — canada.ca
- CRA – Our review and decision (VDP) — canada.ca
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
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