https://www.canada.ca/en/revenue-agency/campaigns/tax-cheating-consequences.html
The CRA’s Criminal Investigations Program is protecting Canadians and the tax system
The Criminal Investigations Program investigates significant cases of tax evasion, fraud and other serious violations of tax laws and where appropriate refers cases to Public Prosecution Service of Canada for criminal prosecution.
The Criminal Investigations Program focuses on the most serious cases that meet one or more of the following criteria:
significant and/or material cases of tax evasion with an international element
promoters of sophisticated and well organized tax schemes aimed at defrauding the government
joint financial crime cases with other enforcement agencies including cases of tax evasion involving money laundering and terrorist financing
significant and/or material cases involving income tax and/or GST/HST tax evasion including the underground economy
The CRA works closely with the RCMP, provincial and local police, and other law enforcement agencies on tax cases to crack down on tax cheats and maintain the integrity of the tax system.
The CRA shares knowledge and expertise with domestic and international partners. This information helps to identify new schemes and challenge those who deliberately evade their taxes. Our intelligence gathering capabilities enhances our ability to identify and address global tax evasion.
The CRA also has the necessary tools in place to detect and investigate promoters who are suspected of facilitating tax evasion.