00000nam 2200000za 4500 9.821852 CaOODSP 20221107143545 cr ||||||||||| 160802s2014 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/00-1R4-2014E-PDF Canada Revenue Agency. Voluntary Disclosures Program [electronic resource]. [Ottawa] : Canada Revenue Agency, 2014. 7 p. Income tax information circular ; IC00-1R4 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). 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. gccst Taxation gccst Income tax gccst Taxation regulations Programme des divulgations volontaires (PDV) (CaOODSP)9.821855 Income tax information circular ; IC00-1R4 (CaOODSP)9.821798 PDF 205 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-00-1R4-2014-eng.pdf