Where applicable conditions are satisfied, the Canada Revenue Agency's voluntary disclosure program offers taxpayers an opportunity to resolve prior non-compliance without penalties or criminal proceedings being pursued. (felesky.com)
Co-author, «IRS changes offshore asset voluntary disclosure programs,» Norton Rose Fulbright - Legal update, June 23, 2014 (nortonrosefulbright.com)
The Committee says that voluntary disclosure program tax relief could be reduced by increasing the period for which full interest must be paid or by denying relief from civil tax penalties. (canadiantaxamnesty.ca)