CRA has begun to collect the fingerprints of Canadians who are accused of tax evasion, even though they may never be convicted. The fingerprints are transferred to the Canadian Police Information Centre (CPIC) database, which is accessible by Canadian police departments and also by foreign law enforcement services including the U.S. Department of Homeland Security. CRA introduced this new policy to provide a general deterrence to tax evasion by creating mobility restrictions. Tax evasion is an offence under both the Income Tax Act and the Excise Tax Act (for GST/HST) however it is not a criminal code offence. A successful voluntary disclosure application means CRA can’t bring tax evasion charges, and civil tax penalties are also eliminated.
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