Every Canadian has the right to have a voluntary disclosure with the Canada Revenue Agency about issues that they want to report on their tax return. They have the opportunity to do it right when they file their tax return, but also after the fact. If there's something that they don't feel comfortable about, they have the right to talk to the CRA under the voluntary disclosure program in Canada. That's a right every Canadian has, whether you're a waiter with undisclosed tips, or whatever else. When you arrive at a settlement with the CRA, you end up paying the tax you otherwise would have paid, plus interest. You don't fall into the penalty regime.
On May 3rd, 2016. See this statement in context.