If the situation covered by your voluntary disclosure application is marked by particular difficulties in identifying the relevant legal provisions, the taxation years or reporting periods for which there was an omission or the duties payable, or by impediments to the availability of the documentary evidence, we may propose an agreement called a transaction. If you have a representative, we will make the proposal to them. You or your representative can also propose a transaction in some cases.
However, you will have to waive your right to objection or contestation before the Court of Québec in respect of the elements covered by the transaction. You should also know that the goal of a transaction is not to obtain a compromise. In order for a transaction to be concluded, there must a shared desire to prevent or end a dispute by means of mutual concessions.
The person in charge of your file will draft a document that we will both sign. From the date of the signature, we will both be bound to comply with the terms of the transaction.
If the negotiations do not result in a transaction, the person in charge of the file will decide whether or not to accept your voluntary disclosure application. If it is denied and you feel that we did not exercise our discretionary power fairly, you can write to the Direction principale des divulgations volontaires, du recouvrement international et de l'évolution des savoirs for a review. You will have to explain why you feel the decision is unfounded and provide documents to support your arguments. You can also contest the decision in court.