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Published: March 4, 2020

Last Updated: March 17, 2020

CRA Investigations of “Curbsiders” or “Curbers”– Unlicensed Car Dealers

CRA tax investigators are monitoring Auto Trader magazine, Craigslist, Kijjiji and similar on line sources as part of their announced crackdown on the underground economy. CRA is monitoring private listings of vehicles for sale on online sites as well as newspaper classified ads to identify curbers, unlicensed car salespeople posing as private owners. For example CRA revealed that tax auditors recovered more than $1 million in tax in British Columbia in 2013. They investigated 435 suspicious auto sellers and 90 were identified as curbers, a 21% tax evasion rate. CRA estimates an average seven to 15 percent of Canadians do not pay taxes as required, hence the crackdown on the underground economy. The CRA voluntary disclosure program can be used by car sellers who have not reported their income. A successful voluntary disclosure application means no tax evasion prosecution, no penalties and a possible interest reduction. Our experienced Toronto tax lawyers can provide you with tax help if you have unreported income.


"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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