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008160802s2014    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv48-3/00-1R4-2014E-PDF
1102 |aCanada Revenue Agency.
24510|aVoluntary Disclosures Program |h[electronic resource].
260 |a[Ottawa] : |bCanada Revenue Agency,|c2014.
300 |a7 p.
4901 |aIncome tax information circular ; |vIC00-1R4
500 |aCaption title.
500 |a"Date: March 21, 2014."
500 |a"This version is only available electronically."
500 |a"This information circular cancels and replaces Information Circular IC00-1R3, Voluntary Disclosures Program, dated March 21, 2013."
500 |aIssued also in French under title: Programme des divulgations volontaires (PDV).
5200 |aThe 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.
69207|2gccst|aTaxation
69207|2gccst|aIncome tax
69207|2gccst|aTaxation regulations
77508|tProgramme des divulgations volontaires (PDV) |w(CaOODSP)9.821855
830#0|aIncome tax information circular ;|vIC00-1R4 |w(CaOODSP)9.821798
85640|qPDF|s205 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-00-1R4-2014-eng.pdf