Canadian Tax Amnesty

Online seller covering his mouth in fear while looking at his laptop

How CRA Uses 'Nudge Letters' with Online Sellers to Increase Uptake of Canada's Voluntary Disclosures Program

What is a 'Nudge Letter'? A nudge letter is a non-formal communication from a tax authority, such as Canada Revenue Agency, designed to prompt taxpayers […]

Comparing the Canadian Voluntary Disclosures Program to the Moroccan Tax Amnesty Program

The Moroccan Tax Amnesty Program Yielded Promising Results Morocco's 2024 tax amnesty, enacted under the Finance Law of 2024 and concluding December 31, 2024, targeted […]

Case Commentary: How the CRA Abused the Voluntary Disclosure Process for this Canadian Taxpayer; Milgram Foundation v. AGC

Introduction – Notable victory for the taxpayer against the CRA's VDP abuse In September 2024, the Federal Court delivered a notable victory for the taxpayer […]

Israel’s Anticipated, Pilot Voluntary Disclosures Program Gets a Rocky Start -- and Lessons from Canada’s Voluntary Disclosure Program (VDP)

Introduction: Israel’s Pilot Program for a Modern Crypto-Centric Voluntary Disclosures Program for Taxes Gets a Rocky Start Generally speaking, voluntary disclosure programs are administrative programs […]

When CRA Reassesses an Accepted Voluntary Disclosure Application: The Tax Case of Milgram Foundation v Canada (Attorney General), 2024, FC 1405

Introduction: Key Criteria Of A Successful Voluntary Disclosure Application Include Completeness, Voluntariness, 1-Year Or 1-Reporting-Period Overdue, Potential Penalties, and Payments. A Voluntary Disclosure Program (VDP) […]

Canadian Tax Lawyer Analyzes Tax Voluntary Disclosure Programs Around The World – Part V: Canada Versus The E.U. Countries

This article series on the tax voluntary disclosure program includes 5 parts: Part I introduces the OECD framework and structures for voluntary disclosure programs around […]

Canadian Tax Lawyer Analyzes Tax Voluntary Disclosure Programs Around The World – Part IV: Canada Versus The U.S.A.

This article series on the tax voluntary disclosure program includes 5 parts: Part I introduces the OECD framework and structures for tax voluntary disclosure programs […]

Canadian Tax Lawyer Analyzes Tax Voluntary Disclosure Programs Around The World – Part III: Canada Versus The UK

This article series on the tax voluntary disclosure program includes 5 parts: Part I introduces the OECD framework and structures for tax voluntary disclosure programs […]

Canadian Tax Lawyer Analyzes Tax Voluntary Disclosure Programs Around The World – Part II: The Canadian Voluntary Disclosure Program

This article series on the tax voluntary disclosure program includes 5 parts: Part I introduces the OECD framework and structures for voluntary disclosure programs around […]

Canadian Tax Lawyer Analyzes Voluntary Disclosure Programs Around The World – Part I: OECD Report on Voluntary Disclosure Program

This article series on tax voluntary disclosure programs includes 5 parts: Part I introduces the OECD framework and structures for tax voluntary disclosure programs around […]

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Disclaimer

"These articles provide information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."