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What is the Voluntary Disclosure Program?…

The Canada Revenue Agency (CRA) has policies in place to promote voluntary compliance with tax laws. They accomplish this with their Voluntary Disclosure Program which encourages taxpayers, both at the individual and corporate level, to come forward and report previously unreported income or GST or to file returns that are more than a year passed their normal filing deadline.

The main benefits for taxpayers in using the Voluntary Disclosure Program is that CRA will not undertake criminal prosecutions or impose civil penalties on voluntary disclosures. Clients will still be responsible for the taxes owing.

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