Canada Revenue Agency has a policy that if you make a voluntary disclosure about unreported income they will not penalize you. However you must approach them before any investigation is commenced.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."