Voluntary Disclosure

If you were required to file an income tax return, but did not file one (or filed an incomplete return), you may correct the situation by making a voluntary disclosure of the information not previously submitted. You will then have to pay the income tax owing and the interest, but we will not impose penalties and will waive our right to undertake penal proceedings (provided your situation qualifies as a voluntary disclosure).

To find out how to make a voluntary disclosure and the requirements that must be met, obtain the folder Voluntary Disclosure: Rectifying Your Tax Situation (IN-309-V).