Eligibility for the Offshore Tax Informant Program

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Eligibility for the Offshore Tax Informant Program

You may qualify for the Offshore Tax Informant Program (OTIP) if:

  • the non-compliance being reported is international; and
  • the potential federal tax, excluding interest and penalties, is greater than $100,000.

The information provided must have merit and include sufficient, specific, and credible facts that will allow the Canada Revenue Agency (CRA) to verify the allegation; it cannot already be known to the CRA, or be speculative.

Examples

Submission #1: “I have information that shows that the Canadian resident taxpayer has an account with Bank ‘A’ in country ‘B’.
Eligibility: This submission would be reviewed to see if the basic program criteria are met: whether there is an international tax non-compliance and that the potential federal taxes are over $100,000.

Submission #2: “I believe that the taxpayer has an offshore bank account.”
Eligibility: This submission would not qualify because it is speculative and does not contain specific information.

For additional information, please refer to How to Submit Information to the Offshore Tax Informant Program.

Only individuals can participate in the OTIP. You are not eligible for this program in certain situations, including where:

  • you have been convicted of tax evasion concerning the situation of non-compliance you are reporting;
  • you are a CRA employee;
  • you are or were a federal, provincial, or municipal employee, official, or representative, and acquired the information in the course of your employment duties;
  • you are or were a contractor and acquired the information in the course of your duties for a federal, provincial or municipal government;
  • you have been convicted of an offence listed in section 750 of the Criminal Code;
  • you are the taxpayer involved in the non-compliance (if this is the case, you may want to consider making a voluntary disclosure);
  • you are currently an authorized representative of the taxpayer involved;
  • you are legally required to disclose the information to the CRA; or
  • you are providing the information anonymously. To provide information anonymously, please call the Informant Leads Program at 1-866-809-6841 for more details. Please note that the Informant Leads Program does not provide rewards for information.

In addition, if the program determines that an ineligible individual provided you with the information, no reward will be made.

If you are unsure whether you are eligible for the program, or you want to discuss information you have, call 1-855-345-9042 (North America) or 613-960-4265. Collect calls will be accepted, and the call will be on a no-names basis.

Date modified:
2016-01-12