  Voluntary disclosure |
Use the keyword Voluntary-Disclose to indicate for which jurisdictions a voluntary disclosure form must be generated.
The Voluntary Disclosure Program (VDP) promotes compliance with Canada's tax laws by encouraging taxpayers to voluntarily come forward and correct previous omissions in their dealings with the CRA or Revenu Quebec. Taxpayers who make a valid disclosure will have to pay the taxes or charges plus interest, without penalty or prosecution that the taxpayer would otherwise be subject to.
The following options are applicable for the keyword Voluntary-Disclose.
Use the keyword Taxpayer-Id.vdp if other information for the taxpayer identification is required. Information entered in this group will be captured on the form regardless of the disclosure method used.
The following options are applicable for the keyword Taxpayer-Id.vdp.
Use the keyword GST.vdp to enter the GST registration number.
Use the keyword QST.vdp to enter the trust's QST account number.
Use the keyword Date.vdp to indicate the date for the required information.
The following options are applicable for the keyword Date.vdp.
Use the keyword Authorization-Form to indicate whether the AUT-01 and/or MR69 is (are) attached or is (are) already on file with the respective governments.
If the option "Form attached" is chosen, the information for the authorized representative will be captured directly from the AUT-01 or MR-69. No further data entry is required.
If the option "Form on file" applies, then it may be necessary to enter the representative's identification information if the authorized person is not the tax preparer. If the authorized person is the tax preparer, the information will be captured from the Preferences menu.
The following options are applicable for the keyword Authorization-Form.
Use the keyword Legal-Rep-Name.vdp to enter the legal name of the authorized representative.
The following options are applicable for the keyword Legal-Rep-Name.vdp.
Use the keyword Firm-Name.vdp to enter the name of the firm, office or business of the authorized representative. This information will be captured on Quebec form LM-15.
Use the keyword Street.vdp to enter the civic number and name of the street.
Use the keyword Suite.vdp to enter a suite number.
Use the keyword City.vdp to enter the name of the city.
Use the keyword Province.vdp to enter the name of the province.
The following options are applicable for the keyword Province.vdp.
Use the keyword Postal-Code.vdp to enter the postal code.
Use the keyword State.vdp to enter the name of the state.
Use the keyword Zip-Code.vdp to enter the U.S.A. zip code.
Use the keyword For-Post-Code.vdp to enter the foreign postal code for an address outside of Canada.
Use the keyword Country.vdp to enter the name of the country if other than Canada.
Use the keyword Telephone.vdp to enter the home phone number.
Use the keyword Phone-Office.vdp to enter the phone number at the office.
Use this keyword to enter the authorized representative's telephone extension number.
Enter the cellular phone number [e.g. (123) 456-7890].
Use the keyword Fax.vdp to enter the fax number to which documents may be sent.
Use the keyword Email to enter the electronic mailing address.
Use the keyword NEQ.vdp to enter the Quebec enterprise number of the authorized representative. This information will be entered in Section 2 of form LM-15.
Use the keyword Id-number.vdp to enter the identification number of the authorized representative. This number will be entered in Section 2 of form LM-15.
Use the keyword SIN-LegalRep.vdp to enter the social insurance number of the authorized representative if not working for a firm or office. This information will be entered in Section 2 of the Quebec form LM-15.
Use the keyword Rep-Sign-Date.vd to enter the date on which the authorized representative signed the application.
Use the keyword Disclosure-Info to complete the required questions so that the government may review the details of the disclosure submission.
To assist in completing this information, refer to Information Circular IC00-1R here
The following options are applicable for the keyword Disclosure-Info.
Information being disclosed at least 1 year past due
Disclosure involves potential application of a penalty
Received invitation letter to participate in the VDP
Aware of enforcement action by CRA, per Parag.32 (IC00-1R)
Enforcement action taken against associated entity
Does not include all omissions under all fiscal laws
Does not cover all taxation years of omissions
Does not comply with tax laws aside from disclosure
Taxpayers (controlled/controlling) do not comply to tax law
Missing required information or documentation
All facts and documentation are included with submission
Estimate of income being provided with application
Estimate includes income and duties from missing doc.
Estimate does not include income from missing documentation
Payment or proof of payment attached
Received assistance from an advisor for this application
Not the first time making a voluntary disclosure
Difficulty in determining the periods of omission
Difficulty in determining the duties payable
Difficulty in determining the relevant legal provis.
Impediments to the availability of documentary evidence
Counselled by person with a view to avoid payment of duties
Canadian inst. informed you to open offshore bank account
Use the keyword Details.vdp to enter any disclosure information that may be required.
Use the keyword Name.vdp if the assistance of an advisor was received regarding the non-compliance subject matter disclosed on the application. The name of the advisor will be entered on RC199, Section 2 under "Other required information".
Use the keyword Impediment-Detail to describe the difficulties encountered and their impact on the application.
Give details of whether the situation covered by this application is marked by any particular difficulties in identifying the taxation years for which there was an omission, the duties payable or the relevant legal provisions, or by impediments to the availability of the documentary evidence.
These details will be entered in Section 4.1, Impediments, of form LM-15.
Use the keyword Duties-Enclosed.vd to indicate whether payment or proof of payment (cheque, money order, receipt for online payment, etc.) is enclosed with the application.
Use the keyword Payment-Method.v to indicate the payment method, if applicable. This information will be entered on LM-15, Section 3, part 3.4 - Payment of duties.
The following options are applicable for the keyword Payment-Method.v.
Use the keyword Amount.v to enter the payment of the amounts covered by the voluntary disclosure.
Use the keyword Date.v to indicate the date of payment.
Use the keyword Monthly-Amount to enter the proposed monthly amounts for the payment arrangement in Section 3.4 of form LM-15.
Use the keyword Number-Months to enter the proposed number of months for the payment arrangement. This information will be captured in Section 3.4 of form LM-15.
Use the keyword Total-Est-Duties to enter the total amount of estimated duties or tax owing. This information will be entered in Section 3.4 of form LM-15.
Use the keyword TimeLine.vdp to enter the applicable type of duty and the year or date of the first omission. This information is required for Section 4.3, Timeline on form LM-15.
The following options are applicable for the keyword TimeLine.vdp.
Use the keyword Fact-Summary.vdp to give a detailed and accurate description of the facts and the resulting tax consequences. Explain why the income or assets were not reported and what steps were taken to prevent or correct the error or omission.
These details will assist the government in determining whether the application can be accepted and under which category of the program it applies.
Use the keyword Return-Type.vdp to enter the type of return being disclosed. This information will be captured in question 9 of form RC199.
The following options are applicable for the keyword Return-Type.vdp.
Use the keyword TaxYear-Period.vdp to enter the breakdown of taxation years or the reporting periods. This information will be captured in Question 8 of form RC199 and in part 3.4 of Quebec form LM-15.
Use the keyword Asset-Income.vdp to indicate whether the asset reported on the information return generated income. This information will be captured on RC199, Section 3.
Use the keyword IncomeReported.vdp to indicate whether the income generated from the asset has been reported. This information is required for Section 3 of form RC199.
Use the keyword Year-Reported.vdp to indicate the year(s) the income was reported. This information is required for Section 3 of form RC199.
Use the keyword Default-Type.vdp to indicate the type of default (unreported business income, uncollected and unremitted consumption taxes, etc.). This information will be captured in Question 7 of form RC199 and in part 3.4 of Quebec form LM-15.
The following options are applicable for the keyword Default-Type.vdp.
Use the keyword Disclosure-Amt.vdp to enter the amount being disclosed for each taxation year or period.
This amount will be entered on form RC199 in Section III, question 8.
Use the keyword Amount-Due.vdp to enter the estimated amount due for the taxation year or reporting period. This information will be captured in Question 8 of form RC199 and in part 3.4 of Quebec form LM-15. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword Expense-Cr-Detail to enter a detailed explanation of all expenses or credits being claimed. All supporting documentation for the expenses or credits must be included with the application.
Use the keyword Return-Type.vd to enter the type of return being disclosed. This information will be captured in Section 5, Information about the duties and estimation of the duties payable, on form LM-15.
The following options are applicable for the keyword Return-Type.vd.
Personal income tax
Corporate income tax
Trust income tax
Personal income tax (foreign income)
Corporate income tax (foreign income)
Trust income tax (foreign income)
Source deductions and employer contributions
GST/HST
QST
Immovable transfer
Other (specify)
Use the keyword Registered.vd to indicate whether the trust is registered and if not, whether it should be. This applies for QST, GST/HST, source deductions or corporate income tax and will be captured in the applicable section on form LM-15.
The following options are applicable for the keyword Registered.vd.
Yes
No, not required
No, should be registered
Use the keyword Date-Registered.vd to indicate the date of registration. This applies for QST, GST/HST, source deductions or corporate income tax and will be captured in the applicable Section on form LM-15.
Use the keyword Wash-Transaction to indicate whether the application concerns QST or GST/HST wash transactions.
Use the keyword ReportingFrequency to enter the trust's QST reporting frequency. This information is required for Section 5.1 of form LM-15.
The following options are applicable for the keyword ReportingFrequency.
Use the keyword TaxYear-Period.vd to enter the breakdown of taxation years or the reporting periods. This information will be captured in Section 5 of Quebec form LM-15.
Use the keyword Default-Type.vd to indicate the type of default (unreported business income, uncollected and unremitted consumption taxes, etc.). This information will be captured in Section 5 of Quebec form LM-15.
The following options are applicable for the keyword Default-Type.vd.
Use the keyword Transfer-Dates.vd to enter the dates required in Section 5.3 of form LM-15 in relation to the transfer of an immovable.
The following options are applicable for the keyword Transfer-Dates.vd.
Use the keyword Amount-Due.vd to enter the amount of applicable duties in respect to the transfer of an immovable.
Use the keyword TP-646-Filed.vd to indicate whether the trust has ever filed the Trust Income Tax Return.
Use the keyword ForeignIncome.vdp to disclose the foreign asset or source of income.
The following options are applicable for the keyword ForeignIncome.vdp.
Funds held outside Canada
Shares of non-resident corp (other than foreign affiliates)
Indebtedness owed by a non-resident
Interests in non-resident trusts
Real property outside Canada (other than personal)
Property held in acct with Cnd reg. securities dealer
Other property outside Canada
Other (specify)
Use the keyword Income-Type.vd to enter the type of foreign income. This information will be entered in Section 6 - Part A of Form RC199.
The following options are applicable for the keyword Income-Type.vd.
Use the keyword Tax-Year.vd to enter the relevant tax year(s) in which the foreign income applies.
Use the keyword Gross-Amount.vd to enter the amount of foreign gross income being disclosed.
Use the keyword Net-Tax-Owed.vd to enter the estimated amount of net tax owed on the foreign income being disclosed.
Use the keyword Asset-Income.vd to indicate whether the foreign asset identified has generated income. This information will be entered in Section 6 - Part B of form RC199.
Use the keyword IncomeReported.vd to indicate whether the income generated from the asset has been reported. This information is required for Section 6 of form RC199.
Use the keyword Year-Reported.vd to indicate the tax year(s) the foreign income was reported. This information is required for Section 6 of form RC199.
Use the keyword Income-Application to indicate whether the foreign income is part of this application.
Use the keyword Financial-InstName to enter the name of the financial institution for any assets or income held in a foreign account which were not reported.
This information will be captured on form LM-15, section 3.5 Unreported foreign assets and income.
Use the keyword Country.vd to enter the country of the foreign financial institution.
Use the keyword Account-Info.vd to enter the date in which the foreign investment account was opened and the date the first investment or transfer was made to the account.
The following options are applicable for the keyword Account-Info.vd.
Use the keyword Account-Balance.vd to enter the account balance, in Canadian dollars, on December 31 of the year preceding the year in which the voluntary disclosure file was opened.
Use the keyword AcctOpen-Detail.vd to explain how you learned about opening the account (for example, marketing by domestic institution or representative; sales agent from offshore entity; lawyer, accountant).
Use the keyword OriginalCap-Amt.vd to enter the amount of original capital contribution upon the creation of the offshore asset.
Use the keyword OriginalCap-Source to indicate the source of the original capital contribution.
Use the keyword Funds.vd to indicate whether the funds were pre-tax or post-tax.
The following options are applicable for the keyword Funds.vd.
Use the keyword Move-Detail.vd to enter the details on how the funds were moved from Canada to the offshore account. Provide details as to the steps involved in moving the funds.
Use the keyword Non-TaxableSource to indicate whether the asset was bought from a non-taxable source, such as an inheritance or gift.
Use the keyword Source-Detail.vd to select the non-taxable source used to buy the asset.
The following options are applicable for the keyword Source-Detail.vd.
Any GST/HST credit, Canada child benefit or payments
Child assist. pmts and the supplement for handicapped child
Compensation rec. as victim of criminal act or car accident
Most lottery winnings
Most gifts and inheritances
Amounts paid by Canada or an ally for war service
Most amounts rec. from life insurance policy
Elementary and secondary school scholarships and bursaries
Post secondary school scholarships, fellowships, bursaries
Most amounts received from a TFSA
Use the keyword Self-ManageAcct.vd to indicate whether the account was self-managed.
Use the keyword Association.vd to indicate whether any financial instruments were associated with the account in question.
Use the keyword Instrument-Detail to provide details on the financial instrument association (i.e. offshore debit card or offshore credit card).
Use the keyword AcquisitionDate.vd to enter the date of acquisition of shares of non-resident corporations (other than foreign affiliates). This information will appear in Section 6 - Part E of form RC199.
Use the keyword Original-Cost.vd to enter the original cost amount of the shares.
Use the keyword Foreign-Funds.vdp to enter information regarding unreported foreign assets.
The following options are applicable for the keyword Foreign-Funds.vdp.
Use the keyword Account-Info.vdp to enter the date of the first deposit or transfer made into an offshore bank account.
The following options are applicable for the keyword Account-Info.vdp.
Use the keyword Move-Detail.vdp to enter the details on how the funds were moved from Canada to the offshore account. Provide details as to the steps involved in moving the funds.
Use the keyword OriginalCapAmt.vdp to enter the amount of the original capital contribution in the offshore account.
Use the keyword Capital-Source.vdp to enter in Section 6.1 of form LM-15 the source of the original capital contribution.
Use the keyword Non-TaxableAmt.vdp to enter the non-taxable part of the offshore accounts. This information is required in Section 6.1 of form LM-15.
Use the keyword QC-Non-Tax-Details if any of the amounts entered were already taxed in Quebec or are non-taxable in Quebec. List them, state why they are not taxable and identify the supporting documents that will be provided.
Use the keyword Nominee-Pseudonyms to enter the names of the people or entities used as nominees, the pseudonyms used and the names on the offshore assets or accounts. This information is requested in Section 6.1 of form LM-15.
Use the keyword Offshore-Country.v to enter the country where all current and past offshore accounts are located.
Use the keyword FinancialInstName to enter the name of the financial institution for any assets or income held in a foreign account which were not reported.
This information will be captured on form LM-15, section 6.2 Information about the offshore account.
Use the keyword Account-Info.v to enter the date in which the foreign investment account was opened and closed.
The following options are applicable for the keyword Account-Info.v.
Use the keyword Account-Balance.v to enter the account balance, in Canadian dollars, on December 31 of the year preceding the year in which the voluntary disclosure file was opened.
Use the keyword Foreign-Assets.vdp to enter the description for all current and past foreign assets and interests. This information will be captured in the first column of the table in section 6.3 of the Quebec form LM-15.
Use the keyword Acquisition-Date.v to capture the year of the foreign acquisition. This information will be entered in the table in Section 6.3 of form LM-15.
Use the keyword Amount-Acquisition to enter the amount of the foreign acquisition. This information will be entered in the table in Section 6.3 of form LM-15.
Use the keyword Fund-Source.vdp to enter the source of funds used for the acquisition (for example, a Canadian bank account, unreported income, etc.)
Use the keyword Income-Generated to enter the amount of income generated from all current and past foreign assets and interests. This amount will be entered in the table in Section 6.3 of the Quebec form LM-15.
Use the keyword OtherForeignDetail if assets or income other than those held in an account were invested or earned in a foreign country and were not reported. Give all details about them and list the supporting documents that will be provided.
Use the keyword Payment-Amount.vdp to enter the payment of the amounts covered by the disclosure. The payment must be made by cheque or money order.
The following options are applicable for the keyword Payment-Amount.vdp.
Use the keyword Payment-Method.vdp to indicate the payment method, if applicable. This information will be entered on RC199, Section 2, part 5 - Payment.
The following options are applicable for the keyword Payment-Method.vdp.
Use the keyword Amount.vdp to enter the payment enclosed of the amounts covered by the disclosure.
Use the keyword Explanation.vdp to explain why a partial payment or no payment is enclosed.
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Taxpayer-Id.vdp 
GST.vdp 
Authorization-Form 