RC199 is the application form for the CRA's Voluntary Disclosures Program, which can waive penalties and part of the interest when you come forward to fix errors or omissions in past tax filings. Since October 1, 2025, unprompted applications normally get 75% relief of interest and 100% relief of penalties. You send the RC199 with the corrected returns and a payment or a request for a payment arrangement.
Everything below comes from the CRA's RC199 form page, the 2025 RC199 form and the CRA's VDP pages, as of October 2026.
What changed on October 1, 2025
The CRA rewrote the program under Information Circular IC00-1R7 and GST/HST Memorandum 16-5-1. Applications received before that date are reviewed under the old rules. The changes that matter most:
- A simpler RC199 form.
- Wider eligibility: people prompted by a CRA communication about a possible issue, such as an education letter about unreported income, can now apply.
- Two relief tiers instead of one, set out below.
- Clearer rules on how many years of documents to include.
People under audit or investigation, and those who were egregiously non-compliant, are still restricted.
The two relief tiers
| Tier | Normally applies to | Interest relief | Penalty relief |
|---|---|---|---|
| General relief | Unprompted applications | 75% | 100% |
| Partial relief | Prompted applications | 25% | Up to 100% |
This is the detail that changes the decision. Coming forward before the CRA contacts you is worth three times the interest relief of coming forward after a letter. If you've received a nudge letter you can still apply, but the clock has already cost you.
The five conditions
- You apply before an audit or investigation has started against you or a related taxpayer about the information you're disclosing.
- You include all relevant information and documents for the required years or periods.
- The disclosure involves an error or omission that carries interest, penalties or both.
- The information is at least one year or one reporting period past its filing due date.
- You include payment of the estimated tax owing, or request a payment arrangement, which needs CRA approval.
The RC199 itself asks you to confirm these before you go further. If you're not sure you qualify, the CRA says you may still apply.
How many years to include
| If the error relates to | Include documents for |
|---|---|
| Foreign-sourced income or assets | The most recent ten years |
| Canadian-sourced income or assets | The most recent six years |
| GST/HST | The most recent four years |
Years within those windows with no errors don't need to be included. Unreported foreign accounts or a missed T1135 are classic VDP cases, and they carry the longest window.
What usually doesn't qualify
- Applications that only lead to a refund, or where no tax or penalties are owing.
- Increases to input tax credits or rebates with no matching increase in tax owed.
- Requests to cancel penalties or interest that have already been assessed.
- Making or changing an election.
- Years with an insolvency event, or matters under an advance pricing arrangement or a treaty competent authority agreement.
Filling in and sending the RC199
- Section 1: applicant details and the account number the disclosure relates to, plus any authorized representative. A representative needs level 2 authorization.
- Section 2: confirm the conditions, tick the return types (T1 or T1-ADJ, T2, T3, GST/HST, non-resident, information returns such as T1134 or T1135) and the income types, then describe what happened, when you found out and what you've done to fix it.
- Section 3: the payment, or a request for a payment arrangement. Interest keeps growing until the balance is paid.
- Section 4: sign. If a representative submits it, both of you sign.
- Send it once, by one route: online through My Account, My Business Account or Represent a Client, by fax to 1-888-452-8994, or by mail to the Voluntary Disclosures Program, 4695 Shawinigan-Sud Boulevard, Shawinigan, QC G9P 5H9.
Each applicant completes a separate form. The CRA sends an acknowledgement letter confirming your effective date of disclosure.
Writing the description
Section 2 is where applications are won or lost. The form asks you to say how you got the income or asset, when you became aware of the error or omission, how it was reported in the past, why it wasn't reported, and what you've done to prevent or correct it. It also asks for a breakdown by year or reporting period, amounts and type of tax and, where relevant, the country the assets are in and the year the accounts were opened. If information returns are part of the disclosure, you're asked whether the income from those assets was already reported.
The certification is worth reading before you sign. The VDP carries out limited scope reviews that decide eligibility for penalty and interest relief only, and the CRA keeps the right to audit or verify anything you send, whether or not relief is granted. Additional tax assessments can still follow, subject to the normal limitation rules.
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Talking to the CRA first
If you're unsure, you can ask for a pre-disclosure discussion through the CRA's online callback request form. It's anonymous, informal and non-binding: you can learn how the process works and what relief might apply before you give your name. It doesn't guarantee relief and doesn't stop the CRA auditing you later.
The verdict
If you know something was left off a return, the RC199 is the cheapest way to fix it, and it's cheapest before the CRA writes to you. Gather the corrected returns for the right window, estimate what you owe, and send one complete application. If the issue is a simple mistake on last year's personal return, a change through your T1 return may be all you need instead.
Frequently asked questions
What is the RC199 form?
It's the application form for the CRA's Voluntary Disclosures Program, used to correct errors or omissions in past tax filings and ask for relief from penalties and interest.
How much relief does the VDP give?
Since October 1, 2025, unprompted applications normally get 75% relief of interest and 100% of penalties; prompted applications normally get 25% interest relief and up to 100% of penalties.
How many years do I include with an RC199?
The most recent ten years for foreign-sourced income or assets, six years for Canadian-sourced income or assets, and four years for GST/HST.
Can I apply to the VDP if I'm being audited?
Generally no. You must apply before an audit or investigation has started about the information you're disclosing.
Where do I send the RC199?
Online through My Account, My Business Account or Represent a Client, by fax to 1-888-452-8994, or by mail to the VDP in Shawinigan, Quebec. Use one method only.
