The Voluntary Disclosure Program: Coming Clean About Unreported Income

The Advocates' E-Brief

This article reviews the terms of the Voluntary Disclosure Program ("VDP") which is available under the Canadian tax regime.  It was revamped in 2007 and the rules have been tightened, although it is still relatively user-friendly and the relief it provides to taxpayers is unusually generous in comparison to other jurisdictions.

This article first appeared in The Advocates' E-Brief, Vol 21, No. 2, Winter 2010.

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