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When is Voluntary Disclosure Voluntary?

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In Worsfold v. The Queen (2012 FC 644), the Federal Court held that a taxpayer’s disclosure under the Voluntary Disclosures Program (the “VDP”) was “voluntary”, even though the Canada Revenue Agency (the “CRA”) had commenced enforcement action against a related party. Worsfold confirms that a link between the enforcement action and the disclosed information is what is important — not a link between the parties — when considering whether a disclosure made alongside an existing enforcement action is voluntary. Also, given that the sequence of events was integral to the findings in this case, this decision underscores the importance of keeping detailed records at every stage of a voluntary disclosure.

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