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What is an investigation?

An investigation is the process of examining significant instances of non‑compliance with tax statutes. The mandate of the Criminal Investigations Program (CIP) is to investigate suspected cases of tax evasion, fraud and other serious violations of tax laws. The CIP refers cases to the Public Prosecution Service of Canada for prosecution.

For more information on investigations, visit The CRA's Criminal Investigations Program.

What is a reassessment?

An adjustment to a return already submitted to the CRA is called a reassessment. Within certain time limits, we can reassess your income tax return or make additional assessments of tax, interest, and/or penalties.  In cases of tax evasion or tax fraud, there is no limit.

Reassessments can result from a request from you, a court request, or as part of our audit review or investigation process.

For more information on adjustments and the review process, visit Review of your tax return by CRA.

Does the CRA impose fines and prison sentences?

Fines and imprisonment can apply where false or deceptive statements are made in a tax return. Fines and prison sentences are imposed by the courts. As well, anyone who does not file a personal, corporate, or GST/HST return as required is guilty of an offence. On summary conviction, that person or corporation is subject to a fine of between $1,000 and $25,000, or both the fine and imprisonment for up to 12 months, for each count.

The CRA can assess civil penalties and is responsible for collecting these penalties as well as the full amount of taxes owing, plus interest.

To read about cases involving fines and prison sentences imposed by the courts and penalties assessed by the CRA, visit Convictions.