📄 CRA Form RC199 – Voluntary Disclosures Program (VDP) Application

Form RC199 is the official application used to apply under the Canada Revenue Agency’s Voluntary Disclosures Program (VDP). This program lets taxpayers correct past tax errors or omissions, potentially reducing or eliminating penalties and interest that would otherwise be charged. It applies to individuals, businesses, corporations, trusts and estates.

📥 Download the RC199 Form

You must download the official CRA PDFs and open them in Adobe Acrobat Reader 10 or later:

Save the file to your computer before filling it out; opening it in the browser may limit functionality.

🧑‍💼 What Is the Voluntary Disclosures Program?

The VDP allows taxpayers to voluntarily report incomplete, inaccurate or missing information before the CRA contacts them about an audit or assessment. If your application is accepted, you may receive:

  • relief from penalties;
  • relief from interest on overdue amounts;
  • protection from prosecution for the issues disclosed.

Even if you have missed filing obligations or made errors on prior returns, the VDP offers a path to correct them with reduced consequences.

📋 How to Complete and Submit

To apply:

  1. Download and complete the RC199 form accurately, explaining the facts and reasons for the disclosure.
  2. Include all supporting documents and corrected returns where applicable.
  3. Submit the completed application: — Electronically via “Submit documents” in My Account, My Business Account or Represent a Client; — By mail; or — By fax if allowed.

If submitting electronically, you’ll receive a case/reference number; retain it for follow-up.

📅 Eligibility and Timing

The VDP application must be voluntary — before the CRA has begun compliance actions such as an audit or legal enforcement. Changes effective on and after October 1, 2025 expand eligibility for applications even if the CRA has issued certain informational or educational notices, while still excluding active audits or investigations.

💡 Tips for a Strong Application

  • Provide a full explanation of the omissions or errors and attach corrected calculations and tax returns.
  • Include documentation for multiple years only where necessary; the CRA may limit requests to recent periods.
  • If unsure, seek advice from a tax professional familiar with Canadian voluntary disclosures.

🔗 Related Official Resources