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Published: August 14, 2020

Last Updated: March 31, 2021

(August 14, 2020, 12:26 PM EDT) — The Income Tax Act gives the
Canada Revenue Agency (CRA) the power to investigate criminal tax
evasion as well as non-criminal tax issues by way of audit. CRA conducts a
relatively small number of criminal tax evasion investigations, compared
to the very large volume of non-criminal tax audits, for regular tax


"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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