ARTICLE · 25 JUNE 2026

De Nouvelles Indications De L’ARC Clarifient Le Programme Des Divulgations Volontaires (PDV)

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Le 18 juin 2026, l’Agence du revenu du Canada (ARC) a fourni des directives administratives sur le fonctionnement du Programme des divulgations volontaires (PDV) lors d’un webinaire national avec STEP Canada, qui a été suivi d’une période de questions. Les commentaires de l’ARC précisent comment elle applique la politique révisée relative au PDV, en vertu de la circulaire d’information IC00-1R7 (en vigueur depuis le 1ᵉʳ octobre 2025).

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Le 18 juin 2026, l’Agence du revenu du Canada (ARC) a fourni des directives administratives sur le fonctionnement du Programme des divulgations volontaires (PDV) lors d’un webinaire national avec STEP Canada, qui a été suivi d’une période de questions. Les commentaires de l’ARC précisent comment elle applique la politique révisée relative au PDV, en vertu de la circulaire d’information IC00-1R7 (en vigueur depuis le 1ᵉʳ octobre 2025), notamment pour évaluer si une divulgation demeure volontaire et si elle est considérée dans le cadre d’une demande sollicitée ou non sollicitée.

Ces distinctions sont essentielles pour déterminer si l’accès au PDV demeure possible et le niveau d’allègement qui peut être obtenu.

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