Traduction de «voluntary disclosure » (Anglais → Français) :

The Commission will also examine the possibility of developing motivational incentives by encouraging, through common methodologies and guidelines, voluntary disclosure programmes, the correction of errors by taxpayers on line (especially if personalised internet pages are created) and the improvement of relationships between taxpayers and tax administrations.

28. Develop motivational incentives including voluntary disclosure programmes

Question No. 381 Ms. Yasmin Ratansi: With regard to Canada Revenue Agency's voluntary disclosure provisions, for the years 2006, 2007, 2008 and 2009: (a) how many disclosures were made in each of these years; (b) what was the total amount of income declared by these disclosures for each of these years; and (c) how much money was recovered by these disclosures for each of these years?

The frequency of the commercials being aired varied by market size and location. d) No future television commercials to promote the TFSA are planned at present. Question No. 76 Hon. John McCallum: Regarding the Government of Germany’s use of an informant to ascertain the names of foreign investors holding accounts with the Liechtenstein LGT Group: (a) did the Government of Canada pay any sum of money to the Government of Germany, or any other government, to obtain the identity of the Canadian citizens or residents whose name appeared on that list and, if so, how much; (b) without breaching the privacy rights of any individual, how many Canadian names appeared on that list; (c) is the Canada Revenue Agency (CRA) granting those individuals ...[+++]who are listed the opportunity to pursue a voluntary disclosure; (d) if the answer to (c) is yes, will, or have, individuals who approached the CRA only after media reports surfaced about the breach of privacy at the LGT Group be considered eligible for a voluntary disclosure; (e) if the answer to (d) is yes, is it the policy of the CRA to allow tax payers to avail themselves of the voluntary disclosure program once they could reasonable be aware that the CRA may be pursuing an audit; (f) how many of the listed individuals have approached the CRA with a voluntary disclosure; (g) how many individuals has the CRA begun to audit from the list of LGT Group clients; and (h) how many individuals has the CRA begun to prosecute from the list of LGT Group clients?

3. In addition to the mandatory disclosure referred to in Article 3, and to the voluntary disclosure provided for under paragraph 2 of this Article, Member States may allow the documents and particulars concerned to be disclosed, in accordance with Article 3, in any other language(s).

A disclosure will be considered voluntary so long as it is made before Revenue Canada has basically started its audit or any other enforcement action (1820) As a result of co-operative agreements Revenue Canada has with the provinces, we are working toward developing a co-ordinated voluntary disclosure policy with all of the provinces.