As far as I am aware, the voluntary disclosures program has stayed essentially the same. I have had occasion to work with situations like that. When Canadian taxpayers have accumulated money in offshore tax havens and they want to bring it back into the country, or when they get the feeling from information in the media that tax authorities could be taking an interest in their case, they do a voluntary disclosure. That may allow them to avoid a significant tax penalty, or, in the worst cases, a prison sentence. The program has had some success in Canada. It is along the lines of programs in effect in other industrialized countries.
