I did not know that eBay income was taxable, so I did not report it. Then I read about the CRA investigation of eBay and realized that I had a problem. I did some on-line research and found out about the voluntary disclosure program, and I retained the firm of Rotfleisch & Samulovitch as my tax lawyers to represent me. They submitted the tax amnesty application on my behalf, but CRA rejected it for 2 reasons. First, they had sent me a letter about an audit, but I never received it because it went to an old address. Second my bookkeeper made mistakes in the tax returns we submitted to complete the VD. David Rotfleisch, CPA, JD and his team submitted a second level voluntary disclosure review application arguing in detail why CRA was wrong and my voluntary disclosure should be accepted. CRA accepted his arguments and processed the VD with no penalties and reduced interest. If I had originally gone to an accountant I’m sure there would have been a different result. I am delighted with his services and results, and do not hesitate to recommend him.