What a lead is
Information on leads
- A lead is information about a person, business, trust, or charity that may be cheating on taxes or benefits in Canada.
- Leads are submitted voluntarily by the public by mail, fax, or online.
- Information included in a lead submission may help the CRA find those who are not complying with tax laws.
Types of tax or benefit cheating
The Leads Program wants to know about situations like:
- failing to report income
- claiming false expenses or tax deductions
- accepting cash payments without reporting them
- not filing required tax returns
- businesses not remitting proper source deductions
- falsely claiming tax benefits, tax credits, or investment tax credits
- charities earning profits from non-charitable activities
- trustees reporting incorrect amounts on trust income tax returns
Note that this is not a complete list.
What is not a lead
Do not submit to the Leads Program:
- service complaints
- objections to audits and audit appeals
- personal disputes
- corrections to filed personal or business tax returns
- Instead, go to Voluntary Disclosures Program
- requests for a clearance certificate
- Instead, go to Clearance certificate
- updates to representative or contact information
If the Leads Program receives information that does not qualify as a lead, it will not return the information to the person who submitted it. The Program will not forward the submission to other areas within the CRA or outside organizations.
Other programs to consider
Reporting offshore tax cheating
If you have information about Canadians cheating on taxes outside Canada, submit it through the Offshore Tax Informant Program.
Reporting identity theft
If you think your identity has been compromised or used without your permission, call our interactive voice response system at 1-800-265-2577 or collect at 1-613-221-3176.
Correcting your own tax filings
If you want to fix errors or omissions in your tax filings, use the CRA’s Voluntary Disclosures Program.
Reporting CRA impersonation
If someone is pretending to be the CRA, contact the Canadian Anti-Fraud Centre online or call 1-888-495-8501.
Reporting provincial tax cheating
If you suspect cheating related to provincial taxes, credits, or benefits, report it to the province. These provinces can receive leads:
Not sure who to contact?
Call 1-800-O-CANADA (1-800-622-6232) for help.