Situations in Which the Voluntary Disclosure Program Does Not Apply
The voluntary disclosure program generally applies in any situation where a penalty could be imposed. However, you cannot apply for voluntary disclosure with respect to the filing of certain documents, such as the following:
- a return for which there are no duties payable or for which you are entitled to a refund;
- a return that is not used to establish duties payable, but rather simply to provide prescribed information, such as the Partnership Information Return (TP-600-V) or the Déclaration de revenus et de renseignements des sociétés sans but lucratif (CO-17.SP) (see courtesy translation CO-17.SP-T);
- a return filed for the current taxation year or the previous taxation year (for example, a voluntary disclosure application concerning a personal income tax return filed for 2019 in which there is a balance due cannot be accepted until May 1, 2021);
- a consumption tax return or a return respecting other duties under Québec legislation filed for the current or the previous reporting period (for example, a voluntary disclosure application concerning a QST return whose filing deadline is January 31, 2021, cannot be accepted until March 1, 2021).
If you file a voluntary disclosure application concerning a series of returns and, for at least one of them, one full reporting period has elapsed, then we will accept the entire series of returns to ensure a complete view of the tax situation to be rectified.