Voluntary Disclosures Program . : Rv48-3/00-1R4-2014E-PDF

The purpose of this information circular is to provide information about the CRA’s Voluntary Disclosures Program (VDP). Taxpayers can make disclosures to correct inaccurate or incomplete information, or to disclose information not previously reported. For example, taxpayers may not have met their tax obligations if they claimed ineligible expenses, failed to remit source deductions or the GST/HST, or did not file an information return.

Permanent link to this Catalogue record:
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Publication information
Department/Agency Canada Revenue Agency.
Title Voluntary Disclosures Program .
Series title Income tax information circular ; IC00-1R4
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Caption title.
"Date: March 21, 2014."
"This version is only available electronically."
"This information circular cancels and replaces Information Circular IC00-1R3, Voluntary Disclosures Program, dated March 21, 2013."
Issued also in French under title: Programme des divulgations volontaires (PDV).
Publishing information [Ottawa] : Canada Revenue Agency,2014.
Description 7 p.
Catalogue number
  • Rv48-3/00-1R4-2014E-PDF
Subject terms Taxation
Income tax
Taxation regulations
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