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ARTICLE · 02 DECEMBER 2025

CRA Updates Voluntary Disclosures Program Effective October 1, 2025

The Canada Revenue Agency (CRA)'s Voluntary Disclosures Program (VDP) gives taxpayers the opportunity to voluntarily correct errors or omissions in their tax filings.

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The Canada Revenue Agency (CRA)'s Voluntary Disclosures Program (VDP) gives taxpayers the opportunity to voluntarily correct errors or omissions in their tax filings. The VDP applies to disclosures relating to income tax, GST/HST, withholding taxes and various other taxes administered by the CRA.

While the VDP process has been in existence for quite some time, the CRA recently introduced updates to the program. These changes, outlined in the new Information Circular IC00-1R7 and the updated GST/HST Memorandum 16-5-1, apply to VDP applications received on or after October 1, 2025. The changes are consistent across income tax and GST/HST and are intended to simplify the process by relaxing the requirements for a valid disclosure and providing greater relief from interest and penalties.

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