The Voluntary Disclosure Program was put in place so that taxpayers could come clean about undisclosed income. To be approved under the Voluntary Disclosure Program you must meet four criteria.

1. Disclosure must be voluntary. If the CRA has contacted you to request that you file a return, or has requested information about a return that was already filed, disclosure would not be considered voluntary.
2. The tax year(s) in question must be at least one year old.
3. Disclosure must be complete.
4. The tax debt must involve a penalty.

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