The CRA Voluntary Disclosures Program, explained
Quick summary
The Voluntary Disclosures Program lets you fix a past tax error or omission before the CRA starts action. An unprompted application normally gets 100% penalty relief and 75% interest relief. If the CRA contacted you first, relief is lower. Read the rules forlate-filing penalties too.
Checked November 3, 2026. Main source: CRA: IC00-1R7, Voluntary Disclosures Program (modified Sept. 10, 2025). See all 1 source.
How much relief
| Type of application | Penalty relief | Interest relief |
|---|---|---|
| Unprompted | 100% | 75% |
| Prompted by the CRA | Up to 100% | 25% |
These are the normal levels for applications received on or after October 1, 2025.
What a valid application needs
- It is voluntary. It is not voluntary if an audit or investigation has already started on that information.
- It covers a tax year at least one year past its due date.
- It includes an error or omission with penalties, interest, or both.
- It includes all supporting documents. These are generally for the last 6 years, or 10 years if foreign assets or income are involved.
- It includes payment, or a payment arrangement request, for any estimated tax owing.
- You apply on Form RC199.
What is not eligible
- Applications that result in a refund, or where no tax or penalty is owing.
- Penalties or interest the CRA already assessed.
- Years involved in an insolvency event.
What about unfiled returns?
The CRA document does not speak directly about unfiled returns. It only requires that the year be at least one year past the due date. Ask the CRA or a tax professional before you rely on this program for missing returns.
Free help
- CRA Non-Filer helpline: 1-800-448-0444, Monday to Friday, 6:45 am to 7:30 pm Eastern.
- CRA TeleArrangement for personal income tax debt: 1-866-256-1147, Monday to Friday, 7 am to 10 pm Eastern.
- Free tax clinics for simple returns if your income is modest.
- A Licensed Insolvency Trustee, who may offer a free first meeting.
Questions people ask
What is the CRA Voluntary Disclosures Program?
A program that lets you correct a tax error or omission for penalty and interest relief, if you come forward before the CRA starts action.
How much relief does the VDP give?
Normally 100% of penalties and 75% of interest if unprompted. If prompted, up to 100% of penalties and 25% of interest.
Can I use the VDP for unfiled tax returns?
The CRA document does not address it directly. Ask the CRA or a tax professional.