Is the Taxpayer Making a Request Under the CRA Voluntary Disclosures Program for this Tax Return (Form RC199)?

The CRA’s Voluntary Disclosures Program provides taxpayers with the chance to correct their tax affairs in order to comply with Canadian tax law. When a taxpayer wants to make a voluntary disclosure with the CRA, he or shed must sign Form RC199, Voluntary Disclosures Program (VDP) Taxpayer Agreement. The taxpayer can also designate an authorized representative for purposes of this program. Part “B – Authorized Representative” must then be completed at the bottom of Form RC199, and the preparer must a have a valid Form T1013, Authorizing or Cancelling a Representative (Jump Code: 1013).

When a request is being made under the Voluntary Disclosures Program, the initial filing of the return in question has to accompany the request. Therefore, the return must be paper filed. The CRA has confirmed that in this situation, the return will not be subject to any penalties for failure to EFILE a return that would otherwise be subject to mandatory EFILE.

The question Is the taxpayer making a request under the CRA Voluntary Disclosures Program for this tax return (Form RC199)? of Form Electronic Filing Worksheet, (Jump Code: EFILE), allows you to indicate if the taxpayer is making a voluntary disclosure with the CRA. If the answer to this question is “Yes,” the program will select the box At least one of the CRA’s exclusion criteria is applicable to this return of Form Electronic Filing Worksheet, as it is not mandatory to file the return electronically in this situation.

For more information on the Voluntary Disclosures Program, consult the CRA Web site at the following address: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/voluntary-disclosures-program-overview.html.