The Voluntary Disclosure policy applies even to someone who has committed deliberate tax evasion, including failure to declare income, whether earned in Canada or offshore or through criminal activity. FOR VOLUNTARY DISCLOSURE TO BE EFFECTIVE, YOUR LAWYER MUST FIRST CONTACT THE CANADA REVENUE AGENCY BEFORE THE CANADA REVENUE AGENCY CONTACTS YOU.

If the disclosure is initiated by the taxpayer but is incomplete, the disclosed information will be considered to be voluntary. A voluntary disclosure is effective from the time the taxpayer or his/her representatives contact Revenue Canada, even if detailed submissions are not made at that time. However, the taxpayer will be subject to civil penalties or prosecution relating to any substantial undisclosed amounts.