001-加拿大Voluntary Disclosures Pro
Notice to reader 读者须知
Processing delays for Voluntary Disclosures Program (VDP) applications主动披露计划申请的程序延误
Please note that the coronavirus (COVID-19) pandemic may influence our processing times.请注意：肺炎的流行可能会影响我们的处理进度。
The Government of Canada has announced a series of tax measures to help support those affected by the COVID-19 virus.加政府已经采取了一系列财税措施对受肺炎流行影响的企业以支持。
Our online submission method remains the best option to submit an application at this time. For more information about how to submit an application, please go to Submit documents online.此刻，我们的网上路径仍然是提交主动披露申请的最佳选择。想了解更多关于如何提交申请的，请点击网上提交所需文件。
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What is the Voluntary Disclosure Program about?什么是主动披露计划？
What kind of relief?有什么样的救济措施？
Who can make an application?谁可以申请主动披露？
How to apply?如何申请？
Should you apply for relief?是否应该申请以获得救济？
Where else can I ask for relief in the CRA?还可以在哪里申请CRA救济？
Related links相关链接
Forms and publications相关表格及出版物
What is the Voluntary Disclosure Program about?什么是主动披露计划？
The Voluntary Disclosures Program (VDP) grants relief on a case by case basis to taxpayers and registrants who voluntarily come forward to fix errors or omissions in their tax filings before CRA knows or contacts them about it. 主动披露计划（VDP）根据具体情况向自愿在CRA知道或联系他们之前纠正其在纳税申报中的错误或遗漏的纳税人或注册人以救济措施。
What kind of relief?什么样的救济措施？
You will have to pay the taxes owing, plus interest (in part or in full) that result from your corrections. However, if CRA accepts your application, you will receive prosecution relief, and in some cases penalty relief and partial interest relief that you would have otherwise needed to pay.你必须支付所欠税款，及利息（部分或全部）。尽管如此，如果CRA接受了你的申请，你将获得检控宽免，某些情况下也可获得罚款宽免及罚息宽免。
Most Canadians file and pay their taxes in full and on time, and it is important that the relief provided under the VDP be fair and not reward individuals or corporations looking for a way to avoid paying their fair share of taxes. To be fair to all, the CRA grants a higher level of relief to those who are correcting an unintentional error than to those who intentionally avoided paying their taxes.多数加拿大按时足额纳税，所以VDP提供的宽免必须公平，而不是奖励想要逃避公平纳税的个人或公司。公平起见，CRA对纠正非主观错误的人比那些故意逃税的人以更高程度的宽免。
Who can make an application?谁可以申请？
Most taxpayers and registrants can make an application through the Income Tax stream and/or through the GST/HST stream.多数纳税人和注册人可以通过所得纳税流程及GST/HST流程申请。
The term taxpayer includes, individuals, employers, corporations, partnerships and/or trusts.纳税人包括个人、雇主、企业、合伙企业或信托。
The term registrant includes a GST/HST registrant/claimant, an excise duty licensee/registrant, an excise tax licensee, an excise tax refund claimant, an air travelers security charge registrant, a designated air carrier, a registered exporter of softwood lumber products and any other person who is required to report or remit an amount as or on account of tax.登记人一词包括GST/HST登记人/申索人、消费税持牌人/申索人、消费税退税申索人、旅客航空保险登记人、航空承运人、注册软木产品出口商、及其他任何需要申报或汇缴税款的人。
How to apply?如何申请？
For information on how to apply under the Income Tax stream and the GST/HST stream, as well as what you need to know when and after you apply, refer to the appropriate overview link below:需要了解如何通过所得税流程及GST/HST流程申请的方法，及你在申请时及申请后需要知道的信息，请参阅以下概述链接。
Should you apply for relief?你是否应该申请宽免？
The VDP receives applications from a wide range of taxpayers and registrants correcting various tax situations, below are a just a few of these situations. If you find yourself in one of these situations, you may want to take advantage of the program and its benefits:VDP收到各种纳税人及注册人的申请，以纠正各种纳税情况，以下是部分案例。如果你符合这些案例中的一种，你可能需要利用这个项目提供的宽免待遇：
A tax return for a previous year was not filed and is now late未提交前年的纳税申报单，现在已晚。
Income was not reported or under-reported on a tax return that is already filed收入未报告或低报纳税申报单，已提交。
Expenses were claimed on a tax return that were not eligible在不符合条件的纳税申报单申报支出
Employee source deductions were not submitted (for example, pension plan or employment insurance deductions)未提交员工来源扣除（如养老金计划或就业保险扣除）
Required information returns were not filed (for example, Form T1135, Foreign Income Verification Statement)所需信息未提交（如T1135表格、国外收入核实声明）
Income from foreign sources that is taxable in Canada was not reported on a tax return that is already filed未在纳税申报表提报在加拿大应税的国外收入
GST/HST wasn’t charged, collected, and/or reported for any reporting periodGST/HST在任何报告期内没有收费。
Ineligible GST/HST input tax credits, refunds or rebates were claimed不合格的进项税收抵免、退款、退税
Incomplete information was provided on a return for a reporting period报告期内资料不完整。
For more information on situations when relief may be granted, see paragraph 19 of Information Circular, IC00-1R6-Voluntary Disclosures Program. For registrant related disclosures, see paragraph 27 of GST/HST Memorandum 16-5, Voluntary Disclosures Program. 如需要了解更多可获得宽免的信息，请看Information Circular, IC00-1R6-Voluntary Disclosures Program的第19段。与注册人相关的披露，参考GST/HST Memorandum 16-5, Voluntary Disclosures Program第27段。
Where else can I ask for relief in the CRA?还可以在哪里申请CRA救济？
There are other options available for you to apply for relief in the CRA. For example, you can apply under the Taxpayer Relief Program (TRP).其他CRA救济措施，如可申请“纳税人宽免计划”（TRP）。
For the TRP, you may qualify for relief from penalties and interest if you could not fulfill your tax obligations due to one or more of the following:根据TRP，如果你因下列一项或多项原因未能履行纳税义务，可获得豁免罚款及利息。
extraordinary circumstances特殊情况
errors or delays caused by the CRACRA导致的错误或延误
inability to pay无力支付
financial hardship财务困难
other circumstances beyond your control其他不可控情况
For more information on how to apply under the taxpayer relief provisions, go to Cancel or waive penalties or interest.如何根据TRP计划申请，请浏览Cancel or waive penalties or interest.
If relief under the VDP or TRP is not available to you, you may be able to ask for a remission review. Remission is a rare and extraordinary measure which can provide full or partial relief from federal tax, interest, penalty, or other CRA debt in certain circumstances. To find out if your circumstances could be considered for a remission review, go to When to request a remission review.如果你的情况不适用VDP或TRP，你可以要求缓解审查。减免是一种少见的、非常的措施，可在某些情况下提供联邦税收、利息、罚款及其他CRA债务的部分、全部减免。如需了解你的情况是否适用缓解审查，请访问When to request a remission review.
Related links相关链接
Forms and publications
Form RC199, Voluntary Disclosures Program (VDP) Application
Information Circular, IC00-1R6-Voluntary Disclosures Program
