What is international tax non-compliance?

The Offshore Tax Informant Program is part of the Agency's efforts to combat international tax evasion and aggressive tax avoidance. Rewards will be paid only where the non-compliant activity involves foreign property or property located or transferred outside Canada, or to transactions conducted partially or entirely outside Canada. The program encourages people to provide to the CRA credible, specific and detailed information about taxpayers who are not reporting their income correctly in these circumstances.

International tax non-compliance includes the following situations:

• undeclared Canadian taxable income that has been transferred outside of Canada;
• undeclared foreign taxable income;
• undeclared foreign property;
• tax avoidance schemes that involve offshore transactions; and
• undeclared trusts held offshore in respect of which possible federal income has not been declared.

This list is not exhaustive -- Other situations and arrangements involving international tax non-compliance may fall within the scope of the program.

Generally, under Canada’s tax system, income tax obligations to Canada are based on residency status. Individuals who are residents of Canada are usually taxable on their worldwide income. Individuals who are not residents of Canada only pay tax on income received from sources in Canada; the type of tax and the requirement to file an income tax return depend on the type of income received. For more information about residency status for individuals, please see Determining Your Residency Status.

If you are not sure that the information you have about a taxpayer falls within the program, or you would like to discuss information you have, please call 1-855-345-9042 in North America or 613-960-4265 from outside North America. We accept collect calls and the call will be on a no-names basis.

Date modified:

2014-12-10