Representation in a Criminal Proceeding
Common offences that warrant criminal prosecution include:
- making false or deceptive statements in a tax return;
- evading or attempting to evade compliance or payment of taxes
In criminal proceedings, the Crown Prosecutor must be able to convince a judge (beyond a reasonable doubt) that you not only committed an illegal act but also that you intended to. This is their biggest challenge.
The CRA can seize records located at your home, office or accountants office to help in their case.
Contact a lawyer at Rosen & Associates Tax Law to be informed of your rights and ensure proper protection during this time.
Reduce the likelihood of criminal prosecution by the Canada Revenue Agency;
In a self-assessing and self-reporting system of tax like ours, the CRA conducts compliance programs to ensure that all taxes are paid.
The vast majority of Canadians pay their taxes.
However, the CRA seeks public conviction against those who do not. The CRA has a specialized unit dedicated to ensuring compliance and no tax payments are evaded.
Persons convicted of tax evasion can face fines ranging from 50% to 200% of the taxes evaded and up to two years imprisonment. Further, upon conviction on an indictment, a fine ranging from 100% to 200% of evaded taxes and up to five years in imprisonment can be imposed.
If convicted of fraud under Section 380 of the Criminal Code of Canada, an individual can face up to 14 years in jail.
CRA Resources:
Criminal Investigations, Actions, Charges and Convictions
The CRA’s Criminal Investigations Program
This posting provides information of a general nature only. It does not provide legal advice nor can it or should it be relied upon. All taxation situations are specific to their facts and will differ from the situations in the articles and postings. If you have specific legal questions you should consult with a lawyer.