If a voluntary disclosure that includes information about having engaged in serious criminal activity that falls within ETA s. 295(5.04) or ITA s. 241(9.5), when will CRA disclose this information to the police or other law enforcement agencies? CRA responded:
The CRA will not collect any additional information nor undertake any additional steps to uncover evidence of an offence. The provision is strictly limited to information that CRA officials gather in the course of their regular duties. The legislation does not create an expectation that CRA officials should proactively look for possible evidence of listed serious offences.
… [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.
