One can make a disclosure to the CRA’s Voluntary Disclosure Program in two ways: 1) by way of a third-party representative, like a tax lawyer or chartered accountant, where appropriate authorization is given (via a specific CRA form) to the tax professional to act on your behalf when dealing with the VDP agent. Given the sensitive nature of the application and the complexities of the Voluntary Disclosure Program, hiring a tax lawyer is recommended for all taxpayers interested in making a disclosure to the CRA’s Voluntary Disclosure Program. If you are a small business owner or are self-employed and would like to find out if you qualify for the Voluntary Disclosure Program, call Barrett Tax Law for a free consultation with a tax lawyer at 1-877-8-TAX-TAX.
2) The taxpayer can also handle the application on his or her own. Although this is not recommended, some nevertheless prefer to deal with it him/herself). If you’ve decided to take this route, you first need to fill out and submit Form RC199, “Voluntary Disclosure Program (VDP) Taxpayer Agreement” found at the Canada Revenue Agency website:
This form is used for both a no-name (or anonymous) disclosure and a named (or identified) disclosure. However, the no-name or anonymous disclosure should leave in blank any fields requesting information that would identify the applicant, specifically:
– Telephone number
– Social insurance number
– Partnership number
– Trust account number
– Business number
– License number
– GST/HST registration number or any other tax I.D. number issued by the Canada Revenue Agency to the taxpayer
The information that should be included for an anonymous or no-name disclosure is:
– The first three characters of the taxpayer’s postal code
– Taxpayer’s gender
– Taxpayer’s age
Even if you decide to handle the process on your own, it is still recommended that you consult a tax lawyer to have any questions or concerns addressed prior to starting the application process. Barrett Tax Law is pleased to offer a no obligation and confidential free consultation with a tax lawyer at 1-877-8-TAX-TAX.