New GST Voluntary Disclosure Guidelines: Major Changes to CRA’s VDP Now in Effect

• The Canada Revenue Agency updated its Voluntary Disclosure Program for GST/HST on October 1, 2025.
• Changes include increased eligibility with applications categorized as “unprompted” or “prompted.”
• Unprompted disclosures receive 75% interest relief and full penalty relief, while prompted disclosures get 25% interest relief and full penalty relief.
• Wash transactions can receive full relief if conditions are met.
• A four-year rule for documentation applies, but CRA may request additional documents.

Source: taxandtradelaw.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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