ARCHIVED - 16-5 Voluntary Disclosures Program (Application Received from March 1, 2018, Through September 30, 2025) 

Notice to the reader:

This memorandum applies to Voluntary Disclosures Program applications received on or after March 1, 2018 and prior to October 1, 2025. For applications received on or after October 1, 2025, refer to GST/HST Memorandum 16-5-1, Voluntary Disclosures Program (Applications Received On or After October 1, 2025).