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ARTICLE · 05 FEBRUARY 2014

Whistleblowing For Money: CRA's New Offshore Tax Informant Program

Blake, Cassels & Graydon LLP
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Blake, Cassels & Graydon LLP

Blake, Cassels & Graydon LLP

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The Canada Revenue Agency (CRA) opened its Offshore Tax Informant Program (OTIP) on January 15, 2014.

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Blake, Cassels & Graydon LLP
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OVERVIEW

The Canada Revenue Agency (CRA) opened its Offshore Tax Informant Program (OTIP) on January 15, 2014.

Under the OTIP, the CRA pays eligible informants for certain written information provided only about major cases of international tax evasion or avoidance. This information must lead to the collection of more than C$100,000 of additional federal tax once all rights of objection and appeal have been exhausted. Informants may then receive between five and 15 per cent of the federal tax collected.

Certain individuals are not eligible for the OTIP, including anyone convicted of tax evasion concerning the information provided, the taxpayer involved, employees of the CRA, or current or former federal, provincial or municipal employees or contractors who obtained the information as part of their duties. The OTIP does not accept anonymous information.

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