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ARTICLE · 30 OCTOBER 2025

CRA Expands Voluntary Disclosures Program Effective October 1, 2025

Wildeboer Dellelce LLP
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The Canada Revenue Agency ("CRA") has implemented significant changes to its Voluntary Disclosures Program ("VDP"), with new rules in effect for applications received on or after October 1, 2025.

CanadaTax
Mariam Al-Shikarchy
Mariam Al-Shikarchy
Adam Solomon
Adam Solomon
Leanne Stevens
Leanne Stevens

The Canada Revenue Agency ("CRA") has implemented significant changes to its Voluntary Disclosures Program ("VDP"), with new rules in effect for applications received on or after October 1, 2025. The changes are intended to improve transparency, simplify the application process and expand access to relief for taxpayers who voluntarily correct past non-compliance.

The VDP allows taxpayers to proactively correct errors or omissions in previous tax filings in exchange for relief from penalties, partial interest relief and protection from criminal prosecution. This includes non-compliance issues such as unreported income, incorrect deductions or unfiled tax returns.

Key Changes to the VDP

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