Income Tax Act
Heller, Rubel defends individuals and corporations being investigated and/or charged with offences under the Income Tax Act. Criminal violations of the Income Tax Act can be characterized as “white collar crime.”
There are a number of offences under the Income Tax Act which are criminal in nature, including making false or deceptive tax returns; evading payment of taxes by destroying books and records; making false entries in records or books; tax evasion; and failing to file tax returns. A conviction for these types of offences will result in a criminal record and fines, possibly jail, and may have significant impact on future employment and international travel. If one is an officer or director of a corporation, a conviction for any of these offences could affect future contracts and financing.
Alleged criminal violations of the Income Tax Act are investigated by the Canada Revenue Agency (CRA). It is possible to intervene at the investigative stage, prior to any charges being laid, to negotiate a resolution or avoid charges being laid. Once charges are laid, most matters proceed through the criminal court system.
The Excise Tax Act (ETA) has similar provisions outlining criminal offences such as tax evasion, making false statements, and failing to file returns. The penalties are the same as a conviction under the Income Tax Act: a criminal record and fines, possibly jail, and may have significant impact on employment and travel. The CRA investigates alleged violations of the ETA.
There are a number of provincial taxation statutes which have offence provisions as well, such as the Retail Sales Tax Act, Tobacco Tax Act, and Corporations Tax Act.