CRA will be cautious about providing the police with evidence of taxpayer criminal conduct

ITA s. 241(9.5) and ETA s. 295(5.04) authorize CRA officials to provide taxpayer information to the police that they have reasonable grounds to be believe affords evidence of serious criminal activity. Last year, CRA indicated that:

… [N]o information will be released to the police or other law enforcement agencies without the approval of the Assistant Commissioner of the Compliance Programs Branch.

… Since enactment in June 2014, the CRA has not exercised its authority under the new legislation.

Neal Armstrong. Summary of 2015 CBA Roundtable, Q. 1 under s. 241(9.5).