09/23/2026
A rejected voluntary disclosure can leave you with more exposure than before you applied.
By the time the CRA makes a decision, it may already have detailed information about the issue you were trying to correct, including unreported income, missing returns, GST/HST problems, payroll remittances, or other compliance concerns.
The best first step is to start with the reason for the rejection. The CRA may have decided that the disclosure wasn't voluntary, was incomplete, involved information it already knew about, or didn't meet another requirement of the program.
Depending on your circumstances, next steps can include:
1ļøā£ Asking the CRA to complete a second administrative review of the decision.
2ļøā£ Responding to any reassessment that follows and, where available, filing an objection to that assessment.
3ļøā£ Requesting taxpayer relief for penalties or interest when the facts support it.
4ļøā£ Considering judicial review through the Federal Court if the issue involves how the CRA exercised its discretion.
A rejected VDP application itself generally cannot be challenged through the normal objection process. That makes it important to distinguish between the refusal and any later reassessment or CRA action.
Ignoring the rejection can leave the original tax issue unresolved while the CRA already has the information submitted through the disclosure.
If your voluntary disclosure was rejected, our team can help review the CRA's reasoning and what your next steps should be: https://www.sblr.ca/contact