A government program, either permanent or for a limited period, which allows taxpayers to, of their own accord, address the tax collecting agency and disclose inaccurate or incomplete information from past tax years or disclosures, or disclose material they did not report during previous dealings with the agency, without penalty or prosecution.
In Canada, the Canada Tax Agency now calls it a “voluntary disclosure program” and an “Information Circular” has been published on this topic (IC00-1R2) available, as of October 2007, at cra-arc.gc.ca/E/pub/tp/ic00-1r2/ic00-1r2-e.html.