How to submit information to the Offshore Tax Informant Program

If you have specific and credible information about a situation of major international tax non-compliance and you want to participate in the Canada Revenue Agency’s (CRA) Offshore Tax Informant Program (OTIP), we strongly recommend that you first call the OTIP at 1-855-345-9042 (North America) or 613-960-4265 (collect calls will be accepted), weekdays from 8:00 a.m. to 4:00 p.m., Eastern Standard Time, except on public holidays.

Your initial call to the program

During the call, we will discuss with you how the program works and your situation on a no-names basis. If it appears that your case generally meets our criteria, you will be provided with a case number and instructions on how to submit the information to the program.

Informants are providing information on a voluntary basis to the CRA and are not acting on its behalf. Informants are not agents or employees of the CRA and should not represent themselves as an agent or representative of the CRA.

The CRA's use of information and documents

Before making a submission, please note our policy regarding the use of information and documents. Information that the CRA receives is collected under the authority of federal tax legislation and will be used to determine if there is non-compliance with Canada's tax laws.

Where we determine that the submission does not meet our program criteria or qualify for a reward, the CRA can still use this information for other purposes in carrying out its mandate to ensure that all taxpayers pay the correct amount of tax under the law. The information provided can be referred to other program areas for compliance action, including to the Informant Leads Program.

Submitting information

If you want to submit information to the OTIP, we strongly recommend that you contact the program hotline first. After speaking with us, if you decide to make a submission to the program, you will need to:

• include a cover letter with your signature and the case number that was provided to you during the initial call. If more than one person is making a submission, have each individual sign the cover letter;
• mark “Personal and Confidential” on the submission and send it to:
  
  

  Offshore Tax Informant Program (OTIP)
  c/o NCR Mail Operations
  875 Heron Road
  Ottawa, ON K1A 0L5

This mailing address will receive submissions by regular mail, registered mail, as well as courier deliveries.

All subsequent communication with the OTIP must refer to the case number you have been assigned. For confidentiality reasons, please do not submit any information by email or fax.

The purpose of the written submission is to establish your eligibility under the program. In your submission, the following information should be provided, where possible, to allow the CRA to verify the allegation:

1. Information about each Canadian taxpayer who is the subject of your submission:
   • legal name and any aliases;
   • date of birth (or approximate age);
   • social insurance number or business number;
   • occupation;
   • marital status;
   • spouse's name, date of birth and social insurance number; and
   • contact information (including street address, city, province, country, phone number(s)).

   
   

2. Sufficient, specific and credible facts relating to the alleged international tax non-compliance, such as:
   • the source and amount of undeclared income;
   • details of offshore assets (for example: country(ies) where accounts or assets are held, name of financial institution, account numbers, foreign real estate address);
   • details of trusts held offshore (for example: name of beneficiaries, type of trust, location held);
   • the tax years involved;
   • where applicable, a description of how the transactions contravene Canadian tax law; and
   • a description of how you learned of or obtained this information.

   
   

3. Documents:

   Attach copies of relevant documentation you have in your possession to support the allegation (for example: financial data).

   Note

   The OTIP does not accept any documents that may be subject to solicitor-client privilege.

   Where you have knowledge of certain documents that support your submission, but do not have possession of these documents, include their description and a precise location (you are not expected to obtain documents that are not in your possession).

   If you are reporting information concerning more than one taxpayer, clearly identify which documents pertain to which taxpayer.

   
   

4. Information about you as the informant(s):
   • legal name;
   • date of birth;
   • social insurance number (if applicable);
   • contact information (including street address, city, province, country, phone number(s));
   • legal representative for this claim, if applicable, and their contact information;
   • an indication of your interest to participate in the OTIP and be eligible for a reward;
   • a complete description of the nature of the relationship between you and the alleged non-compliant taxpayer; and
   • whether you have made any previous submissions to the OTIP; if so, list the case numbers.

All forms of communication carry a degree of risk. You should identify a mailing address where you are comfortable receiving correspondence from the program.

Date modified:

2014-12-10