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Voluntary Disclosures Program

The Voluntary Disclosures Program (VDP) allows clients to come forward and correct inaccurate or incomplete information or disclose material they did not report during previous dealings with the CRA, without penalty or prosecution.

The VDP even accepts information that is less than one year overdue, except when disclosures are being made to avoid late filing charges.

Please refer to the information circular IC00-1R for the VDP policy.

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Date modified:
2005-10-27
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