It can pay to report international tax cheating


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It can pay to report international tax cheating

Tax cheaters undermine the integrity and fairness of Canada’s tax system. They deprive our country of important revenues that help fund essential programs and services such as health care, childcare, education and infrastructure.

Paying for information

Did you know that you may be eligible to receive a financial reward for reporting international tax cheating?

Find out if you are eligible for a financial reward before making a submission.

Your identity will be protected, find out how.

What is considered tax cheating?

Having investments outside the country is not illegal. However, when an individual or business intentionally take actions to get around the intent of Canada's tax laws, it's considered tax cheating.

Typical situations include:

  • Undeclared taxable income that has been transferred outside of Canada
  • Undeclared foreign taxable income
  • Undeclared foreign property
  • Aggressive tax avoidance or tax evasion schemes that involve offshore transactions

To learn more about situations that are considered tax cheating and to read examples of submissions received by the Canada Revenue Agency (CRA) go to What is being reported.

*Due to an administrative error, this statistic should have read “the number of taxpayers identified for audit”, which is reflected in other public facing documents.

OTIP Results Graphic – Text version

This graphic shows a list of OTIP results as of March 31, 2019.

  • $50 million identified
  • $19 million collected
  • 425 taxpayers identified for audit
  • 637 submissions received
    • 39 contracts
  • 261 audits of taxpayers in progress
    • 120 audits of taxpayers completed

Launched in January 2014 as part of the CRA's efforts to combat international tax cheating, the Offshore Tax Informant Program (OTIP) provides an important additional source of information to identify suspected tax cheats.

From the date of the launch to March 31, 2019, the OTIP has received 1,431 calls, 637 written submissions and entered into 39 contracts with informants. When the information provided does not meet the OTIP eligibility criteria, the information may be transferred to other areas of the CRA. Learn more about the process.

As of March 31, 2019, 120 audits of taxpayers resulting in over $50 million in additional federal taxes and penalties identified have been completed, based on information that was provided to the CRA.

The OTIP has received submissions from informants all over the world including several Caribbean countries, the Middle East, China, Hong Kong, and the United States. Payments to informants have been made under this program and more are anticipated in the future.

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