If you were required to file an income tax return but did not file one (or if you filed an incomplete or inaccurate return), you can rectify the situation by making a voluntary disclosure. 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 rectify your tax situation by making a voluntary disclosure, you must complete form LM-15-V, Voluntary Disclosure, and send it to us.