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Gondaliya CPA

Voluntary Disclosures Program · Etobicoke · Licensed CPA

Voluntary Disclosure Program (VDP) Services in Etobicoke

We prepare and file CRA Voluntary Disclosures Program applications for Etobicoke individuals and corporations, correcting unfiled returns, unreported income, foreign assets and GST/HST, under the CRA's updated rules.

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Voluntary Disclosures
Full Voluntary Disclosures Program filings under the 2025 rules
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Voluntary Disclosure Accountants in Etobicoke

Etobicoke is one of Toronto's largest business districts, from its manufacturing, food-processing, auto-parts and import-export corridors around Rexdale, Islington and the Kipling business district to the owner-run businesses of Mimico, The Queensway, Humber Bay, Kingsway and New Toronto, and a great many of those taxpayers carry a tax problem they have been putting off, unfiled corporate returns, rental or foreign income that was never reported, HST that was collected but not remitted, or a T1135 that should have been filed years ago. The CRA's Voluntary Disclosures Program exists for exactly this, and on October 1, 2025 the CRA changed it to make coming forward easier and more worthwhile.

Under the updated rules, an unprompted disclosure filed before the CRA reaches you gives 100% penalty relief and 75% interest relief, and being contacted no longer automatically shuts you out. The tax itself is always payable, but the penalties and much of the interest can fall away, and prosecution is taken off the table. We manage every part of this remotely, wherever you are. For the full rules, please read our Voluntary Disclosures Program guide, or see all our Etobicoke CPA services.

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Gondaliya CPA team - Voluntary Disclosure Program Etobicoke

CRA Voluntary Disclosures Program Facts (2025 Rules)

General relief, penalties
100%
General relief, interest
75%
Partial relief, interest
Up to 25%
Application form
RC199
Rules in force
Oct 1, 2025
Filed
Remotely

Our Voluntary Disclosure Services in Etobicoke

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Eligibility & Tier Review

We confirm you qualify and whether general or partial relief applies before any application is filed.

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Unfiled Return Disclosures

We prepare every outstanding T1 or T2 year and package them into one complete disclosure.

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Unreported Foreign Income

We disclose unreported foreign income and file the outstanding T1135 foreign property statements.

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GST/HST Disclosures

We correct unremitted or under-reported HST under GST/HST Memorandum 16-5-1 as part of the disclosure.

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RC199 Preparation & Filing

We prepare the RC199 application and the full supporting disclosure, and file it with the CRA.

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Tax & Payment Arrangements

We calculate the tax owing and arrange a payment plan with the CRA where you cannot pay at once.

Voluntary Disclosures Handled by a Licensed CPA

Every step done correctly the first time, from confirming eligibility to filing with the CRA. Flat fee quoted upfront, including HST.

1

Confirming Eligibility and the Relief Tier

Getting your position right before anything is filed.

  • We confirm the disclosure is voluntary, complete and at least one year overdue.
  • We determine whether general relief (unprompted) or partial relief (prompted) applies.
  • We check the exclusions for taxpayers under audit, investigation or egregiously non-compliant.
  • We confirm the tax types involved, income tax, GST/HST or information returns.
  • You get a clear answer on whether to proceed and what relief to expect.
2

Unfiled Income Tax Returns

Bringing outstanding T1 or T2 years current.

  • We reconstruct the bookkeeping and records for each unfiled year.
  • We prepare every affected year, because a disclosure must be complete, not selective.
  • We calculate the tax, and the penalties and interest that the relief will reduce.
  • We assemble the years into a single disclosure package for the CRA.
  • For businesses, this regularises the whole corporate backlog at once.
3

Unreported Foreign Income and T1135

Correcting offshore assets and income.

  • The CRA now receives extensive international financial information automatically.
  • We disclose unreported foreign income and gains for the affected years.
  • We prepare the outstanding T1135 Foreign Income Verification Statements.
  • We present the offshore position completely so the relief is not put at risk.
  • This closes exposure that the CRA is increasingly likely to find on its own.
4

GST/HST and Indirect Tax Disclosures

Fixing collected-but-unremitted HST.

  • GST/HST disclosures fall under GST/HST Memorandum 16-5-1, updated in October 2025.
  • We correct HST that was collected but not remitted, or under-reported.
  • We prepare the corrected GST/HST returns for the affected periods.
  • We file the indirect-tax disclosure alongside any income tax disclosure.
  • Common for Etobicoke businesses that fell behind on remittances.
5

The RC199 Application

The disclosure itself, prepared correctly.

  • We complete Form RC199, simplified under the 2025 changes, accurately.
  • We attach the full supporting disclosure of what is being corrected and why.
  • We include the estimated tax payment or a payment-arrangement request.
  • We make sure every condition for a valid disclosure is satisfied.
  • We file with the CRA and manage the correspondence that follows.
6

Tax, Payment and Remote Handover

Settling the balance, wherever you are.

  • We calculate the tax owing across all disclosed years.
  • Where you cannot pay at once, we request a CRA payment arrangement.
  • We gather your information securely and file on your behalf.
  • The whole engagement is handled remotely, so you need not attend in person.
  • Everything is delivered through our secure TaxDome portal.

Etobicoke Voluntary Disclosure Results

Unfiled T2s, Etobicoke (Unprompted)

A Islington company had three years of unfiled T2 returns and was afraid to approach the CRA. Because it came forward before any CRA contact, we filed an unprompted disclosure, reconstructing the books and filing all three years, so penalties were relieved in full and the interest cut by 75%. The figures here are illustrative of the work we do, not a specific client file. Voluntary Disclosures Guide →

Penalties relieved, 75% interest cut

Unreported Foreign Income, Etobicoke

An individual in Kingsway held an overseas account whose income had never been reported and whose T1135 had never been filed. We disclosed the foreign income and filed the outstanding T1135 statements before the CRA acted, securing general relief on an exposure it was likely to find. The figures here are illustrative of the work we do, not a specific client file. Get Started →

Offshore exposure regularised

Unremitted HST, Etobicoke

A Humber Bay business had collected HST for two years but never remitted it, and had received a CRA education letter. Because the disclosure was now prompted, we filed for partial relief, correcting the returns so penalties were relieved and 25% of the interest removed. The figures here are illustrative of the work we do, not a specific client file. Learn More →

Prompted disclosure accepted

Payment Arrangement, Etobicoke

A Rexdale owner wanted to disclose several unfiled years but could not pay the full balance at once. We filed the disclosure with a payment-arrangement request, so the CRA accepted the application and set up instalments while the penalty and interest relief still applied. The figures here are illustrative of the work we do, not a specific client file.

Disclosure filed, instalments arranged

Free Voluntary Disclosure Consultation

When the Voluntary Disclosures Program Applies

What relief you receive depends on whether you come forward before or after the CRA contacts you. We confirm your tier before filing.

SituationRelief TierWhat You Receive
You disclose before any CRA contactGeneral relief (unprompted)100% penalty relief and 75% interest relief
You disclose after a CRA education letter or third-party tipPartial relief (prompted)100% penalty relief and up to 25% interest relief
You are already under audit or investigationGenerally excludedVDP not available for that matter
The disclosure leaves out affected yearsNot completeApplication can be rejected
The matter is less than one year overdueNot yet eligibleMust be at least one year past due

The window matters more than anything else. The program closes for a matter the moment the CRA contacts you about it, and general relief is only available while your disclosure is still unprompted. Please confirm your position with us, or read our Voluntary Disclosures Program guide for the full rules.

Filing Yourself vs CPA-Filed

You can apply yourself, but an incomplete or mistimed disclosure can be rejected, which removes the protection and exposes you. The value of a CPA is getting it right the first time.

ItemFiling YourselfCPA-Filed by Gondaliya CPA
Eligibility and tierOften assumed, not confirmedConfirmed against the 2025 rules before filing
CompletenessYears or issues often left outEvery affected year and tax type captured
TimingDelay can drop you to partial reliefFiled promptly to protect the general tier
Tax calculationErrors invite CRA scrutinyPrepared accurately and defensibly
PaymentFull payment assumedPayment arrangement requested where needed
If rejectedExposure with no reliefStructured so the application holds

What Is Included in Our VDP Service

Everything needed to disclose correctly and protect the relief. No hourly billing. All fees include HST.

IncludedWhat We Do
Eligibility reviewWe confirm you qualify and which relief tier applies.
Return preparationWe prepare every unfiled or corrected year in the disclosure.
Foreign and T1135We disclose foreign income and file outstanding T1135 statements.
GST/HST correctionWe correct unremitted or under-reported HST for the affected periods.
RC199 filingWe prepare and file the RC199 with the full supporting disclosure.
Tax and paymentWe calculate the tax and arrange a payment plan where needed.

Do You Need a Voluntary Disclosure?

  • You have one or more unfiled T1 or T2 returns from a prior year
  • You have income you did not report, in Canada or abroad
  • You hold foreign property over $100,000 and never filed a T1135
  • You collected HST but did not remit it, or under-reported it
  • You have missed payroll remittances or unfiled T4 or T5018 slips
  • You claimed expenses or credits you were not entitled to
  • You received a CRA education letter about a potential issue
  • You are worried the CRA will find a past error before you fix it
  • You want to correct an offshore account before automatic information sharing flags it
  • You need to be compliant before selling a business or property
  • You want penalties and prosecution off the table on a past mistake
  • You are not currently under audit or investigation for the matter

The Sooner You Disclose, the More You Keep.

An unprompted disclosure secures 100% penalty relief and 75% interest relief. 30-Day Money-Back Guarantee.

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Why Etobicoke Taxpayers Choose Gondaliya CPA

🏢

Licensed CPA Ontario

A certified CPA team standing behind every disclosure, not a filing mill.

1300+ Reviews

Clients across Ontario and Canada rate our work five stars for accuracy and discretion.

💰

Flat Fee, Quoted Upfront

All fees including HST, no hourly billing and no surprises.

📱

Fully Remote

Voluntary disclosures prepared and filed remotely, wherever you are.

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AFFORDABLE Voluntary Disclosure Pricing for Etobicoke

Flat-fee pricing. No hidden fees. No hourly billing. All fees include HST.

ServiceFeeTurnaroundDetails
Eligibility ConsultationFREESame dayEligibility and tier review with an exact flat-fee quote before any work begins.
Single-Year DisclosureQuoted upfrontPer disclosureOne unfiled or corrected year with the RC199 and supporting disclosure.
Multi-Year Corporate DisclosureQuoted upfrontPer engagementSeveral unfiled T2 years reconstructed and filed as one complete disclosure.
Foreign Income / T1135 DisclosureQuoted upfrontPer engagementUnreported foreign income and outstanding T1135 statements disclosed together.
GST/HST DisclosureQuoted upfrontPer engagementCorrected GST/HST returns filed under Memorandum 16-5-1.

All fees include HST, so the number quoted is the number you pay. Payment is by Interac e-Transfer to info@gondaliyacpa.ca with auto-deposit enabled and the security question set to Not Applicable. Please use our pricing calculator to know your exact fee.

How a Voluntary Disclosure Works

1

Consultation

We confirm your eligibility and relief tier, identify what must be disclosed, and quote an exact flat fee.

2

Prepare Filings

We reconstruct records and prepare every affected year, income tax, foreign or GST/HST.

3

File RC199

We file the RC199 and full disclosure with the CRA, including tax payment or a payment arrangement.

4

Relief & Closure

We manage the CRA correspondence, confirm the penalty and interest relief, and close the matter.

Serving Etobicoke Taxpayers with a Tax Backlog

We act for individuals and businesses across Etobicoke, from the small-business and import-export corridors and New Toronto to Islington, Kingsway, Humber Bay, The Queensway, Mimico, Etobicoke Village and Rexdale, and we serve them entirely remotely. Whether you have unfiled corporate returns, unreported rental or foreign income, unremitted HST, or a T1135 you never filed, we prepare and file your Voluntary Disclosures Program application under the CRA's updated 2025 rules, with the correct relief tier claimed.

We also serve Etobicoke clients for bookkeeping, payroll, corporate tax and incorporation. If you need a CPA in Etobicoke for more than a voluntary disclosure, please see our full range of Etobicoke CPA services.

Voluntary Disclosures Across Etobicoke

We serve businesses and individuals in every Etobicoke neighbourhood. Virtual delivery across the entire city and surrounding GTA.

RexdaleIslingtonKingswayMimicoNew TorontoDowntown EtobicokeHumber BayThe QueenswayRichviewThistletownMarkland WoodEtobicoke VillageAll of Etobicoke
Gondaliya CPA, Etobicoke Office
1753 Albion Rd Unit 6A, Etobicoke, ON M9V 1C3
Phone: 647-212-9559

Frequently Asked Questions: Voluntary Disclosure Program Etobicoke

What is the CRA Voluntary Disclosures Program?
The VDP lets a taxpayer come forward and correct past tax errors or omissions, such as unfiled returns or unreported income, before the CRA finds them. In exchange, the CRA grants relief from penalties and part of the interest, and does not refer the matter for prosecution. It is a way to fix a problem on your own terms rather than the CRA's.
What changed in the VDP on October 1, 2025?
The CRA overhauled the program. The old General and Limited streams were replaced by two tiers, general and partial relief, the application form RC199 was simplified, and eligibility was widened so that being contacted by the CRA no longer automatically disqualifies you. The updated rules are set out in Information Circular IC00-1R7.
How much relief does the VDP give now?
For an unprompted application, general relief gives 100% relief of penalties and 75% relief of the interest. For a prompted application, partial relief gives 100% relief of penalties and up to 25% relief of the interest. The tax owing itself is always payable. We confirm which tier applies to your situation before filing.
What is the difference between a prompted and unprompted disclosure?
An unprompted disclosure is filed before the CRA contacts you about the specific issue. A prompted disclosure is filed after the CRA has raised it, for example through an education letter, or after it has received third-party information. Unprompted gives more interest relief, so filing before the CRA reaches you matters. We help you file while the better tier is still available.
Can I still apply if the CRA has already contacted me?
Often yes, which is the major change. Under the old rules being contacted usually disqualified you. Now a prompted application is generally still eligible, at the partial relief tier, unless you are already under audit or investigation or were egregiously non-compliant. We assess your eligibility honestly before you commit.
Who cannot use the VDP?
The CRA continues to exclude taxpayers who are already under audit or investigation for the matter, and those it considers egregiously non-compliant. There are also limits where the CRA has already received the information from another source. We review these bars carefully at the outset, because a rejected application can expose you rather than protect you.
What kinds of problems can the VDP fix?
Unfiled T1 or T2 returns, unreported income, unreported foreign income or property such as a T1135, unremitted or under-reported GST/HST, unfiled information returns, and claimed expenses that were not eligible. If you have a past filing that is wrong or missing, it usually fits. We confirm your specific issue qualifies before we proceed.
I have several years of unfiled corporate returns. Can you help?
Yes. Unfiled T2 corporate returns are one of the most common VDP matters we handle for Etobicoke businesses. We reconstruct the bookkeeping, prepare each outstanding year, and package them into one disclosure so the whole backlog is regularised together. See our catch-up corporate tax filing.
Do I have to pay the tax I owe?
Yes. The VDP relieves penalties and part of the interest, but never the underlying tax. A valid application must include payment of the estimated tax owing, or a request for a payment arrangement if you cannot pay it at once. We calculate the amount and, where needed, arrange a payment plan with the CRA on your behalf.
What is Form RC199?
RC199 is the CRA's Voluntary Disclosures Program application form, simplified as part of the October 2025 changes. It sets out who you are, what is being disclosed and for which years. It must be complete and accurate, because errors can undermine the application. We prepare and file the RC199 with the full supporting disclosure.
How many years does a VDP application have to cover?
A disclosure must include information that is at least one year past due, and it must cover all the years affected, not a convenient selection. A partial disclosure that leaves out years can be rejected. We identify every affected year so the disclosure is complete and the relief holds.
What are the conditions for a valid disclosure?
The disclosure must be voluntary, complete, involve the potential application of a penalty, include information at least one year overdue, and include payment of the estimated tax. Miss one condition and the application can fail. We make sure all conditions are satisfied before the application goes to the CRA.
Is my information protected while you assess it?
We review your situation under professional confidentiality before anything is filed. There is also a no-names discussion route with the CRA in some circumstances to test eligibility, though timelines are tighter now. We advise on the safest way to approach your specific disclosure.
What happens if I do nothing and the CRA finds the problem?
Once the CRA identifies the issue itself, the VDP is generally closed to you for that matter, and you face the full penalties, the full interest, and in serious cases prosecution. Gross negligence penalties alone can be 50% of the understated tax. The program exists precisely so you can act before that point.
Can the VDP stop tax evasion prosecution?
A validly accepted disclosure means the CRA will not refer that matter for criminal prosecution, which is one of its most important protections. This relief depends on the application being genuinely voluntary and complete. We structure the disclosure so this protection is preserved.
How long does a VDP application take?
It varies with the complexity and the CRA's workload. Straightforward disclosures can resolve in a few months, while multi-year corporate or foreign-asset matters take longer. What matters most is filing before the CRA contacts you, which protects the general relief tier. We prepare your file promptly to preserve that position.
Do you handle unreported foreign income or property?
Yes. Unreported foreign income and unfiled T1135 Foreign Income Verification Statements are frequent VDP matters, and the CRA now has extensive international information sharing. We prepare the foreign disclosure and the T1135 filings as part of the application. See our non-resident and cross-border services.
Can a corporation use the VDP?
Yes. Corporations use the VDP for unfiled T2 returns, unreported corporate income, GST/HST errors and payroll remittance issues. The same tiers and conditions apply. For a Etobicoke business with several problem years, one corporate disclosure can clean up the whole position. See our corporate tax return filing.
Can I fix GST/HST errors through the VDP?
Yes. GST/HST, and other indirect taxes, are covered under GST/HST Memorandum 16-5-1, with the same October 2025 changes. Unremitted or under-reported HST is a common disclosure for Etobicoke businesses that fell behind. We prepare the corrected returns and file the disclosure together.
What does a VDP cost at your firm?
We quote an exact flat fee upfront once we understand the scope, with no hourly billing, and all fees include HST. The fee depends on how many years and what type of filings are involved. Please book a consultation for an exact quote. Use our pricing calculator.
Should I use an accountant or a lawyer for a VDP?
It depends on the risk. Most disclosures are prepared and filed by a CPA who handles the returns and the RC199. Where there is potential criminal exposure, legal privilege can matter and a tax lawyer may be involved. We tell you honestly which your situation needs rather than take work that should go to counsel.
Will the CRA audit me after a VDP?
A validly accepted disclosure is not an audit trigger in itself. The CRA processes the corrected filings and applies the relief. The risk of audit comes from an incomplete or inaccurate disclosure, which is why completeness matters. We prepare the file to be accurate and defensible.
Can I apply to the VDP more than once?
Generally the CRA expects a taxpayer to use the program once. A second application for a matter you could have disclosed the first time is unlikely to be accepted. This is why the first disclosure must be complete. We make sure everything is captured the first time so you do not lose the relief later.
What if I cannot pay the tax I owe?
A VDP application can include a request for a payment arrangement rather than full payment upfront. The CRA can accept the disclosure and set up instalments. We calculate what is owed and negotiate a realistic arrangement with the CRA as part of the process. See our CRA tax debt assistance.
Is there a deadline to use the VDP?
There is no fixed calendar deadline, but there is a practical one: the program closes for a matter the moment the CRA contacts you about it. Every week you wait is a week the CRA might reach you first and drop you from general to partial relief, or out of the program. Acting now protects the better outcome.
Do you handle VDP applications for clients outside Etobicoke?
Yes. We are a licensed Ontario CPA firm working remotely across Ontario and Canada, and we prepare VDP disclosures for clients wherever they are. Etobicoke clients are served the same way, entirely through our secure portal. Distance is never an obstacle to a disclosure.
What documents do you need to prepare my disclosure?
Typically your prior filings or notices, income records for the unreported years, bookkeeping for a business, and any CRA correspondence you have received. We give you a precise list once we understand your situation, and we gather everything through our secure TaxDome portal.
Does a VDP affect my ability to get the tax back later?
The VDP settles the correct tax, penalties and interest for the disclosed years. Where too much was paid or withheld in those years, the corrected returns claim it back in the normal way. We make sure the filings are accurate in both directions, not just in the CRA's favour.
Can Gondaliya CPA file my VDP in Etobicoke?
Yes. We prepare and file Voluntary Disclosures Program applications for individuals and corporations connected to Etobicoke and across Canada, covering unfiled returns, unreported income, foreign assets and GST/HST, all remotely. Fees are an AFFORDABLE flat amount including HST, quoted upfront, paid by Interac e-Transfer to info@gondaliyacpa.ca, auto-deposit enabled, security question Not Applicable.
How do I get started with a voluntary disclosure?
Please book a free consultation and tell us what is unfiled or unreported and for which years. We confirm your eligibility, tell you which relief tier applies, quote a flat fee, and prepare your disclosure. The sooner you start, the better the tier you protect. Book Free Consultation →

Meet Your Voluntary Disclosure Team

Sharad Gondaliya CPA

Sharad Gondaliya, CPA

Founder & Managing Director
Gondaliya CPA Professional Corporation

Sharad leads Voluntary Disclosures Program applications, unfiled return disclosures, foreign asset disclosures and CRA negotiations for clients across Canada.

Vandana Goel CPA

Vandana Goel, CPA

Senior Accountant
Gondaliya CPA Professional Corporation

Vandana handles return reconstruction, RC199 preparation, GST/HST disclosures and CRA correspondence for disclosure clients.

What Our Clients Say

1300+ five-star reviews from business owners across Ontario and Canada.

10 Smart Voluntary Disclosure Strategies That Save You Money

#StrategyWhy It Saves You Money
1File before the CRA contacts youAn unprompted disclosure secures 100% penalty and 75% interest relief.
2Act the moment you spot the problemEvery week of delay risks the CRA reaching you first and cutting your relief.
3Disclose every affected yearA complete disclosure holds, while a selective one can be rejected outright.
4Include foreign income and T1135The CRA now gets offshore data automatically, so disclose before it finds you.
5Correct GST/HST in the same disclosureBundling indirect tax under Memorandum 16-5-1 regularises everything at once.
6Confirm eligibility before you fileA rejected application removes protection, so tier and exclusions matter first.
7Request a payment arrangementYou can disclose without paying in full, keeping the relief while you pay over time.
8Reconstruct the books properlyAccurate returns reduce the tax and avoid CRA scrutiny of the disclosure.
9Use the simplified RC199 correctlyA complete, accurate RC199 avoids delays and protects the relief.
10Capture everything the first timeThe VDP is a one-time route, so a complete first disclosure avoids losing later relief.

Browse Our AFFORDABLE CPA Services

Correct Your Tax Filings the Right Way, Before the CRA Does.

Gondaliya CPA confirms your eligibility, prepares every affected year, files the RC199 disclosure and manages the CRA, wherever you live. Flat fee quoted upfront. All fees include HST.

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Flat-Fee, Including HST
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