Before you submit a lead

On this page

• What to include in your lead
• Examples of complete and incomplete leads
• Other examples of information you can report

What to include in your lead

Include as much relevant detail as you can, but do not put yourself in danger or break the law to submit a lead or to get information.

If you fear for your safety, contact your local law enforcement because the CRA cannot provide physical protection.

Key information to help identify the subject

Provide specific details that can help the CRA find the business, charity, trust or individual.

For example:

• the full name of the person suspected of tax or benefit cheating
• the address, birthdate, social insurance number, and social media accounts of the person suspected of tax or benefit cheating
• the name, address, birthdate, social insurance number, and social media accounts of their spouse
• the business name, address, and business number
• the trust account number and name of the trust
• related businesses, owners, shareholders, or contractors
• the charity name, address, number, cause, and owners or shareholders
• a description of properties, vehicles, loans, mortgages, banking information, or personal expenses

Details about the suspected tax or benefit cheating

Explain what you know about the situation, with as many details as possible. For example:

• what type of tax or benefit cheating you suspect
• why you believe this person, business, charity, or trust is cheating
• the dates and length of time the suspected cheating occurred
• whether anyone else is involved
• lifestyle details that do not match someone’s income (include what was bought, where, when, how, and how much)

If you have all the necessary information to submit a complete lead, go to Submit a lead.

Supporting documents

If you have documents that support your lead, send clear and readable copies to the National Leads Centre. In your submission, explain how the documents relate to the suspected tax or benefit cheating.

When you submit your lead online, you will receive a reference number. Write this number at the top-right corner of every page of your documents. This helps the CRA match your documents to your lead. Do not write the reference number on the envelope.

You can mail or fax your supporting documents to the National Leads Centre.

Examples of supporting documents that are accepted and may add value are:

• emails with details that help identify the subject of the lead
• a list of invoice numbers and receipts (you can also include a few sample invoices or receipts)
• a list of cheques
• financial statements (if publicly available, include the link)
• contracts, leases, bank account numbers
• a few sample bank statements, if relevant

You do not need to send copies of tax returns and notices of assessment; the CRA already has those.

Examples of complete and incomplete leads

A complete lead has enough information to help the CRA identify the subject. It also provides sufficient details to determine whether non-compliance has occurred.

Example of a complete lead

[Person’s full name] has been running a business called [business name] for the past two years. The business address is the same as their home address: 123 Any Street, City, Province. They have a spouse named [spouse’s full name]. Both are in their 40s. They appear to operate this business on the side and often brag about taking cash only to report less income and pay less tax. They work full-time at Another Company in Another City. [Person] claims to earn about $2,000 in cash each week from the side business. They said this extra money paid for a new boat, a new truck, and several vacations to Europe and the Caribbean in recent years. One of their jobs was at 789 Other Street, Another City and was worth about $1,800 for a single day. [Person] does not provide receipts unless asked and tells customers they can avoid paying sales tax if no receipt is given. I believe they may use a bank at Main and West intersection because I often see their truck there.

This example is a complete lead because it includes key details about suspected tax cheating:

• the person’s full name
• the spouse’s full name
• the business name and address
• the person’s home address
• specific and factual information about the alleged tax cheating

If the person submitting this lead has supporting documents (such as a quote for work), sending them by mail or fax to the Leads Program would be helpful.

Example of an incomplete lead

My neighbour is driving a new car, and I’m not sure they make enough money to pay for it. I think they are doing cash deals. Their name is [first name only]. We live in City, Province. They also travel often. They say they work at a coffee shop, but I’ve seen their garage and trunk full of tools. People come by often, and they are always working on cars in the driveway. I’m sure that’s how they make their money. There’s no way they pay all their taxes.

This example is an incomplete lead because it is missing key details about the person and the suspected tax cheating:

• only the first name is provided
• only a partial address is given
• the information about tax cheating is vague and based on opinion

Without clear details about where, when, how, and how much, the CRA cannot properly review this lead. The CRA’s ability to act on it is very limited.

Other examples of information you can report

Business not charging tax on cash sales

You are looking for a price for a service and call [business name] after seeing an ad on a social media platform. The owner, located at 123 Street, Big City, says that if you pay in cash, you won’t have to pay any taxes.

In your submission, you include the name of the business, its full address, the owner’s full name, the platform where you saw the ad and a brief summary of your discussion with the owner.

You also send a picture of the ad from the social media platform to the National Leads Centre as a supporting document.

This lead is complete because it includes key details about the suspected tax cheating:

• the business name
• the full business address
• the owner’s full name
• specific and factual information about the alleged tax cheating
• a relevant supporting document

Registered charity not complying with its obligations

You recently learned that the executive director of a local registered charity arranged for his niece, a third-year psychology student, to receive a paid internship funded by the charity. The internship was not publicly advertised, and there was no competitive selection process. The position was created specifically for her, and she was paid above the market rate for similar roles. Her duties were minimal and loosely defined. She was rarely seen at the charity’s office and reportedly worked remotely with little oversight. Other qualified students in the community were not given the opportunity to apply.

After discussing your concerns with a friend, you decide to report the situation to the CRA because, in your opinion, using charitable resources to provide a private benefit is not a charitable activity.

In your submission, you include the name of the charity, the name of the people involved, a brief summary of the situation, the job description for the internship, and relevant website links.

The lead is complete because it includes key details about the suspected behaviour:

• the charity’s name
• the charity’s business number (for example, 12345 6789 RR0001)
• the full name of the executive director
• the charity’s location
• the date or time frame of the incident
• specific and factual information about the alleged tax cheating
• relevant supporting documents

Not filing taxes and not declaring income

While chatting with your neighbour, you learn that they haven’t filed their taxes for years. You become suspicious because your neighbour has been growing their own business called [business name] and recently bragged about making over $70,000 per year.

Following this conversation, you decide to report the situation to the CRA. In your submission, you include your neighbour’s full name, their full address, the business name, and a brief explanation of the situation.

This lead is complete because it includes key details about the suspected tax cheating:

• the neighbour’s full name
• the neighbour’s full address
• the business name
• specific and factual information about the alleged tax cheating