Mr. Speaker, the response of the Canada Revenue Agency, CRA, with regard to (a) is that since the government received the names and starting compliance actions on the 106 Canadians whose names appear on the list of having accounts in Liechtenstein, none of them have applied under the voluntary disclosures program, VDP, with respect to accounts in Liechtenstein.
With regard to (b), the response to (a) applies.
With regard to (c), no, there are no policies to allow ineligible disclosure to be accepted under the VDP.
With regard to (d), there have been no such instances.
With regard to (e), there are no policies or procedures to allow ineligible disclosures to be accepted under the VDP. To be considered valid, and therefore accepted, the VDP policy requires that a disclosure meet all four of the following conditions: it must be voluntary, it must be subject to a penalty, it must be at least one year past due and it must be complete.
With regard to (f), no, the CRA does not make exceptions to the VDP policy.
With regard to (g), taxpayers who make a valid disclosure under the VDP may not be subjected to penalties or pursued for prosecution as long as they are covered by the legislative parameters of the program.