Criminal Investigations at the Canada Revenue Agency (CRA)

The Criminal Investigations Program (CIP) at the Canada Revenue Agency investigates significant cases of tax evasion and other serious tax crimes to protect Canada’s tax base and maintain public confidence in the self-assessment tax system. When sufficient evidence exists, cases are referred to the Public Prosecution Service of Canada (PPSC) for possible prosecution.

Program Priorities and Focus

The CRA focuses its criminal investigation resources on cases with high compliance impact, including:

  • Significant tax evasion, especially with international elements.
  • Promoters of sophisticated, organized tax schemes.
  • Joint investigations with other enforcement agencies, including money laundering cases.
  • GST/HST and income tax evasion, including underground economy cases.
  • Fraud related to benefits, credits and false refunds.

Investigation Process

A criminal investigation can start from internal referrals, leads from other CRA units, or information from law enforcement partners. Not all referrals trigger investigations; cases are selected based on the likelihood of prosecution and evidence availability.

  1. Case assessment and file selection.
  2. Evidence gathering, interviews and analysis.
  3. Execution of search warrants and collection of digital evidence.
  4. Preparation of a detailed investigation report.
  5. Referral to PPSC for review and prosecution decisions.

Types of Offences Investigated

The CIP investigates violations under the Income Tax Act, Excise Tax Act, and related statutes, including:

  • Tax evasion by failing to report or under-reporting income.
  • Fraud involving false benefit, credit or refund claims.
  • Tax schemes designed to manipulate tax obligations.
  • Money laundering linked to tax crimes.
  • Other crimes connected to tax evasion, often in joint investigations.

Team Roles and Expertise

The CIP is staffed with investigators, liaison officers, computer forensics analysts, and criminal intelligence analysts who bring specialized skills to complex cases. Investigators build cases and work with prosecutors; liaison officers coordinate referrals and communication; computer forensic analysts handle digital data; and intelligence analysts support case development.

Results and Enforcement Actions

Between April 1, 2020 and March 31, 2025, the program achieved numerous convictions, with individuals sentenced to prison and substantial fines imposed, demonstrating how criminal tax enforcement deters serious non-compliance.

Partnerships and Collaboration

The CRA works with domestic partners such as the Royal Canadian Mounted Police (RCMP), Canada Border Services Agency (CBSA), and provincial police forces, as well as international alliances like the Joint Chiefs of Global Tax Enforcement (J5) and the OECD Task Force on Tax Crimes, to share expertise and tackle cross-border tax crime.

Public Awareness and Enforcement Notifications

The CRA publishes enforcement notifications, including convictions, to inform the public about tax crime outcomes and increase deterrence. When taxpayers bring forward information about suspected tax crime through CRA’s Leads Program, this can support investigations.

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