Report offshore tax cheating – How to submit
3. How to submit
Your initial call to the CRA
If you have specific and credible information about a situation of major international tax non-compliance and you want to participate in the CRA's reward program, we strongly recommend that you first call us at 1-855-345-9042 (North America) or 613-960-4265 (collect calls will be accepted), weekdays from 8:00 a.m. to 4:00 p.m., Eastern Standard Time, except on public holidays.
During the call, we will discuss with you how the reward program works and your situation on a no-names basis. If it appears that your case generally meets our eligibility criteria, you will be provided with a case number and instructions on how to submit a written submission.
You can also mail your submission to the CRA without calling first. If this is the case, we recommended that you read the eligibility criteria carefully before mailing your submission.
Notice to Reader
Please complete the form RC626 in order to make a submission.
After speaking with us, if you decide to make a submission, you will need to complete the submission form. The purpose of the written submission is to establish your eligibility for a reward. In your submission, the following information should be provided, where possible, to allow the CRA to verify the allegation:
1. Download this online form, complete as much as possible, print and sign it, and mail it to the CRA
Here's the mandatory information needed to be eligible for a reward:
- Information about each Canadian taxpayer who is the subject of your submission:
- legal name and any aliases;
- date of birth (or approximate age);
- social insurance number or business number;
- marital status;
- spouse's name, date of birth and social insurance number; and
- contact information (including street address, city, province, country, phone number(s)).
- Sufficient, specific and credible facts relating to the alleged international tax non-compliance, such as:
- the source and amount of undeclared income;
- details of offshore asset(s) (for example: country(ies) where account(s) or asset(s) are held, name(s) of financial institution, account number(s), foreign real estate address);
- details of trust(s) held offshore (for example: name of beneficiary(ies), type of trust, location held);
- the tax year(s) involved;
- where applicable, a description of how the transactions contravene Canadian tax laws; and
- a description of how you learned of or obtained this information.
- Information about you as the informant(s):
- legal name;
- date of birth;
- social insurance number (if applicable);
- contact information (including street address, city, province, country, phone number(s));
- legal representative for this claim, if applicable, and their contact information;
- an indication of your interest to participate in the program and to be eligible for a reward;
- a complete description of the nature of the relationship between you and the alleged non-compliant taxpayer(s); and
- whether you have made any previous submissions to the program; if so, list the case numbers.
Attach copies of relevant documentation you have in your possession to support the allegation (for example: financial data).
The CRA does not accept any documents that may be subject to solicitor-client privilege.
Where you have knowledge of certain documents that support your submission, but do not have possession of these documents, include their description and a precise location (you are not expected to obtain documents that are not in your possession).
If you are reporting information concerning more than one individual, clearly identify which documents pertain to which individual.
3. If applicable, include a cover letter with your signature(s) and the case number that was provided to you during the initial call. If more than one person is making a submission, have each individual sign the cover letter.
4. Mark "Personal and Confidential" on the submission and send it to:
Offshore Tax Informant Program (OTIP)
c/o NCR Mail Operations
875 Heron Road
Ottawa, ON K1A 0L5
This mailing address will receive submissions by regular mail, registered mail, as well as courier deliveries.
All subsequent communication with the CRA must refer to the case number you have been assigned by the OTIP. If you did not call before making a paper submission, you do not have a case number. The OTIP will provide you with one following receipt of your submission.
For confidentiality reasons, please do not submit any information by email or fax.
Make sure to include a mailing address where you are comfortable receiving correspondence from the program.
If you do not include a mailing address with your information, the CRA will hold your file for 30 days after which it will be closed. If this happens, you will not be considered eligible for a reward, and the information you provided can be used by the CRA for other compliance actions.
The CRA's use of information and documents
Information that the CRA receives is collected under the authority of federal tax legislation and will be used to determine if there is non-compliance with Canada's tax laws.
Where we determine that the submission does not qualify for a reward, the CRA can still use this information for other purposes in carrying out its mandate to ensure that all taxpayers pay the correct amount of tax under the laws. The information provided can be referred to other program areas for compliance actions.
Personal information is collected under the authority of the Income Tax Act (ITA) and the Excise Tax Act (ETA) and will be used to administer the Offshore Tax Informant Program (OTIP). The social insurance number is collected under Income Tax Act (ITA) and is used for identification purposes pursuant to section 237 of the ITA. Your information may also be used in relation to the administration or enforcement of the ITA or the ETA and may be shared or verified with various audit areas within the CRA as well as with other tax administrative authorities to the extent authorized by law. Failure to provide your personal information to the OTIP may result in you not qualifying for the program.
Refer to Personal Information Bank CRA PPU 411 at canada.ca/cra-info-source. Under the Privacy Act, individuals have a right of protection, access to and correction or notation of their personal information and to file a complaint with the Privacy Commissioner of Canada regarding our handling of their information.
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