Voluntary Disclosure

Our policy of voluntary disclosure encourages taxpayers and agents to rectify their tax situation by providing us with information that was omitted and allowed them to avoid paying income tax or consumption taxes. For a disclosure to be considered voluntary, it must be spontaneous and complete.

Benefits

If your disclosure meets our conditions, we will not impose the penalties provided for by fiscal legislation and will waive our right to undertake penal proceedings. You will be required to discharge the resulting tax debt, that is, the taxes and interest. If you are not able to pay the debt in full at the time of the disclosure, a payment agreement may be reached to spread out the payments.

For details on the conditions you must meet for your disclosure to be considered a voluntary disclosure and on how to make a voluntary disclosure, refer to the brochure Voluntary Disclosure: Rectifying Your Tax Situation (IN-309-V).