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PricingService areasAll services →CRA Voluntary Disclosure Accountant in Ontario
CRA Voluntary Disclosure Accountant in Ontario
CPA-led help with the CRA Voluntary Disclosures Program (VDP) for Ontario individuals and businesses with unfiled returns, unreported income or missed GST/HST. We rebuild the missing years, prepare Form RC199 and the corrected returns, and deal with the CRA for you.
- CPA-led by Wajahat Ajmal, CPA, FCCA (verify on CPA Ontario)
- Price matching, when agreed before you sign our proposal
- No surprise bills: the price is fixed before we start
- We reply mostly within one business day
- 24/7 receptionist, a real person answers
- Basic QuickBooks Online and Dext included when you move to a monthly plan
Quick answer: The CRA’s Voluntary Disclosures Program lets you correct unfiled or wrong returns before the CRA acts. Since October 1, 2025, unprompted applications normally get general relief: 100% of penalties and 75% of interest. Prompted applications normally get partial relief: up to 100% of penalties and 25% of interest. You still pay the tax. We prepare the application, the missing returns and the books behind them.
Last updated: October 18, 2026
Reviewed by Wajahat Ajmal, CPA, FCCA. Official sources checked October 2026.
What the Voluntary Disclosures Program does
The VDP is the CRA’s program for taxpayers and GST/HST registrants who come forward on their own to fix errors or omissions: unfiled returns, unreported income, overstated expenses or input tax credits, and unremitted GST/HST or payroll deductions. If the CRA accepts the application, it cancels some or all of the penalties and part of the interest. The tax itself is still payable.
When relief is granted, the CRA doesn’t refer the disclosed issues for criminal prosecution, and gross negligence penalties don’t apply to them.
Relief under the current rules (from October 1, 2025)
← Swipe to compare →
| Application | When it applies | Penalty relief | Interest relief |
|---|---|---|---|
| Unprompted: general relief | The CRA hasn’t contacted you about the issue | ✓100% | ✓75% |
| Prompted: partial relief | The CRA has contacted you about the issue (for example, a letter naming it, or a request or demand to file), but no audit or investigation has started | ✓Up to 100% | ✓25% |
These relief levels come from CRA Information Circular IC00-1R7 for income tax and GST/HST Memorandum 16-5-1, and apply to applications received on or after October 1, 2025 (see the CRA page Changes to the Voluntary Disclosures Program). Relief only reaches penalties and interest for the 10 calendar years before you apply (Income Tax Act s.220(3.1)).
Want a rough number first? Our CRA penalty and VDP calculator estimates the penalties and interest with and without a disclosure.
Can you still apply?
An application has to meet four conditions:
- It’s voluntary: no audit or investigation of the issue, by the CRA or another authority, has started against you or a related person.
- It involves a penalty, or a penalty that could apply.
- It’s complete: every year and issue in scope is disclosed, with the supporting returns and documents.
- You pay the estimated tax owing with the application, or ask the CRA for a payment arrangement.
The program is closed to anyone already under audit or investigation on the issue, and to cases the CRA treats as egregious non-compliance. Since October 2025 it’s open to people who have received a CRA letter about the issue, which used to rule many of them out.
How many years you need to disclose
← Swipe to compare →
| Situation | Years to include |
|---|---|
| Canadian-sourced income or assets | The most recent six years |
| Foreign-sourced income or assets | The most recent ten years |
| GST/HST | The most recent four years |
Years in that window with no errors don’t need to be included, but the CRA can ask for documents beyond it.
Common situations we disclose
- Corporations with unfiled T2 returns and missed GST/HST periods
- Self-employed people and gig workers with unreported income or no GST/HST account
- Landlords with unreported rental income, including short-term rentals
- Payroll source deductions that were withheld but never remitted
- Foreign income or assets that weren’t reported, including missed T1135 forms
- Personal T1 returns not filed for several years
How a voluntary disclosure works with us
1. A free call and a pre-disclosure check
We confirm whether the CRA has contacted you, review your CRA records with your authorization, and tell you whether the VDP fits or a straight late filing makes more sense. Where it helps, we use the CRA’s free, informal pre-disclosure discussion (requested through the callback form on its VDP review and decision page).
2. Rebuild the books and the returns
We rebuild each missing year with catch-up bookkeeping, then prepare the corrected T1, T2, GST/HST and payroll filings. A CPA reviews every year before anything goes to the CRA.
3. File Form RC199
We prepare Form RC199 with the supporting returns and documents, submit it as your authorized representative, and work out the estimated tax to pay with it or the payment arrangement to request.
4. Deal with the CRA
We answer the VDP officer’s questions and go through the decision letter with you. If relief is denied or only partly granted, we explain your options, including asking for a second review or applying for taxpayer relief.
Voluntary disclosure or taxpayer relief?
The VDP covers penalties and interest on problems you come forward with. Taxpayer relief is a separate program: it can cancel penalties and interest caused by circumstances beyond your control, such as a serious illness, a natural disaster or financial hardship, and you ask for it on Form RC4288 (Information Circular IC07-1R1). We tell you which one fits, or whether you need both.
Voluntary disclosure pricing
← Swipe to compare →
| Item | Price |
|---|---|
| VDP application and CRA correspondence | Quoted after a free review |
| Catch-up bookkeeping for missing years | ✓From $1,800 per year, GST/HST returns and T2 included |
| Personal T1 returns | Quoted separately |
CAD, + HST/GST. You get one fixed price in writing before any work starts. See plans and pricing.
Why owners choose T-Ledgers for a voluntary disclosure
T-Ledgers is a CPA-led accounting firm practising since 2020, led by Wajahat Ajmal, CPA, FCCA. We have worked with 202 clients, with a combined $60 million in client revenue, and catch-up and CRA clean-up work is a core part of what we do.
- CPA-led: Wajahat Ajmal, CPA, FCCA, reviews every year we file
- The same team rebuilds the books and files the returns, so the numbers in your disclosure match
- A fixed price agreed up front, never an hourly bill
- A 24/7 receptionist, so a real person answers
- Remote across Ontario, with offices in Etobicoke and Mississauga
Local pages: voluntary disclosure in Toronto · Mississauga · Brampton · Vaughan · Markham · Oakville.
Related: catch-up bookkeeping · back tax filing · corporate tax · GST/HST services · personal tax · case study: unfiled taxes and the CRA
Frequently asked questions
What is the CRA Voluntary Disclosures Program?
It’s the CRA’s program for correcting unfiled or wrong tax returns before the CRA acts. If your application is accepted, the CRA cancels some or all of the penalties and part of the interest. You still pay the tax.
How much relief can I get under the VDP?
For applications received on or after October 1, 2025, unprompted applications normally get general relief: 100% of penalties and 75% of interest. Prompted applications normally get partial relief: up to 100% of penalties and 25% of interest.
Can I apply if the CRA has already sent me a letter?
Often, yes. Since October 1, 2025, a prompted application, where the CRA has already contacted you about the issue, can still qualify for partial relief. The program is closed once an audit or investigation of the issue has started.
Do I have to pay the tax when I apply?
Yes. You’re expected to pay the estimated tax owing with the application. If you can’t pay it all at once, you can ask the CRA for a payment arrangement.
How far back does a voluntary disclosure go?
Include the most recent six years for Canadian-sourced income, ten years for foreign income or assets, and four years for GST/HST. Relief only covers penalties and interest for the 10 calendar years before you apply.
Can a corporation use the VDP for unfiled T2 and GST/HST returns?
Yes. We rebuild the books first, then prepare the missing T2 and GST/HST returns that go with the application, so everything the CRA receives agrees.
How much does a voluntary disclosure cost?
The application is quoted after a free review, because it depends on the years and returns involved. Catch-up bookkeeping for missing years starts from $1,800 per year + HST/GST.
Will the CRA prosecute me if I come forward?
If relief is granted, the CRA doesn’t refer the disclosed issues for criminal prosecution, and gross negligence penalties don’t apply to them.
Ready to come forward?
Book a free 30-minute call. We’ll check where you stand with the CRA, tell you honestly whether a voluntary disclosure is the right route, and send a fixed price in writing, mostly within one business day.
Call (866) 254-5368 or email info@tledgers.ca. A 24/7 receptionist answers, so a real person picks up.