To benefit from the voluntary disclosure program, your application must be spontaneous, complete and verifiable, and your tax debt must be paid.

Spontaneous application

Your disclosure must be voluntary and spontaneous, meaning you must file one before: 

• Enforcement action is taken against you or a person related to you. 
• We become aware of mistakes or omissions in your previous returns. 

Complete application

To be complete, your application must disclose, for all fiscal laws, taxation years and periods, all the instances where you failed to meet your fiscal obligations. You must also calculate or estimate your income and the amount you owe.

Verifiable application

For your application to be verifiable, you must turn over all the available information (your previous returns and related documents) required to determine the accuracy of the facts submitted and the estimated amounts owed. 

Tax debt paid

You must pay your tax debt when you file your voluntary disclosure. You must therefore enclose payment of the amounts owed with form LM-15-V, Voluntary Disclosure. 

If your situation makes it dificult to determine all the amounts you owe, you must enclose payment of the amounts you are able to estimate with the form. 

In some cases, we may be able to reach a payment agreement that takes into account all the amounts due on the date of the agreement (i.e. the amounts covered by your voluntary disclosure and any other tax debt).