If Mr. Fox applied under tax amnesty program and filed his tax return before CRA commenced an investigation then he would not have been prosecuted and penalized. He would only have to pay interest and taxes.

Pietrangeli sold scrap metal and salvaged parts from scrap automobiles as well as purchased the same at his place of business, Napanee Scrap Metal and Auto Parts. In January 2009, Canada Revenue Agency began an investigation. It was shown that Pietrangeli concealed revenue by withholding relevant books and records from his tax preparer. His bookkeeper was mislead by Pietrangeli into believing he sold to company for the years 2004 – 2006.

The Canada Revenue Agency also found false business expenses were being claimed, and some income was actually claimed as expenses.

Pietrangeli tried to avoid paying $80,455 in federal taxes during 2004 – 2005 by not reporting sales totaling $671,394. He also did not remit $118,838 in GST for the years 2004 – 2006.

During an investigation by Canada Revenue Agency, it was revealed that Faiz prepared false tax returns and false donation claims. During the years 2004 – 2008, he falsified documents on behalf of his 52 clients which understated their federal taxes by $575,971, thereby increasing their tax refunds.

The names of four charities on the falsified donation slips were City Chapel Ministries International, Destiny Ministries International Christian Mission, Pan African Canadian Multicultural Centre and Ave Development Foundation. They had their charity status revoked by CRA.

Canada Revenue Agency found that Khan also filed fraudulent tax returns of his own from 2004 – 2007 by not reporting income from his business and included false donation claims. He evaded a tax payment of $249,000 when he failed to report $984,594 to Canada Revenue Agency.

The charges related to the 2003 through 2006 taxation years.  Medd has income from several sources including bookkeeping, accounting, tax preparation and consulting work, the sale of puppies and farm income.  After a routine audit the CRA instigated an investigation which included a search of Medd’s residence, as authorized by a search warrant.  It became evident from Medd’s bank and business records that Medd had failed to report personal income of $208,288 during the years in question.  He also failed to file GST returns  for the same period of time, thereby evading $14,250 in GST.

Morrison, a masonry contractor operating in the Owen Sound area, had substantial income which he failed to report during the 2003 and 2004 taxation years.  This fact was discovered during an audit by the CRA’s Underground Economy Section.  As a result of this finding, the file was referred to the CRA’s Enforcement Division, who subsequently expanded the investigation to encompass the 2005, 2006 and 2007 taxation years.  Total federal income tax evaded was $61,173 and the total GST evaded totaled $33,514 during the period of 2003 to 2007.

Upon conviction of tax evasion all taxes, interest and CRA penalties must be paid.  Where gross negligence has occurred the CRA has the authority to assess a maximum penalty of 50% of the unpaid

An investigation by the Canada Revenue Agency (CRA) revealed that while all of Ms. Clement’s work was performed for the same client, some of the invoices issued were in the name of a U.S. corporation owned solely by Clement.  The client was asked to wire payments for these invoices to the bank account for the U.S. corporation.   Only the income paid for in Canada was declared on Clement’s personal tax returns.  The income diverted to the U.S. bank account was used to pay for personal expenditures.  The total annual personal expenditures exceeded the income reported on personal tax returns.  During the

Avoiding court fines and CRA penalties is possible.  If the taxpayer enters into the CRA’s Voluntary Disclosure Program, delinquent returns can be filed and unreported income can be disclosed, however,   eligibility for this Program rests on the fact that there has been no contact by the CRA.  Once an action has been undertaken or an investigation has been initiated by the CRA, eligibility for the Program disappears.

A self-employed subcontractor in the construction industry, Mr. Knelsen failed to file personal income tax returns for the 2004, 2005 and 2006 taxation years.  He also failed to file annual Goods and Services tax returns for 2005, 2006 and 2007.  After charges were laid all outstanding returns were filed.

Mr. Knelsen could have saved himself $6,000.  Had he filed the tax returns under the CRA’s Voluntary Disclosure Program he would have avoided the fine and the CRA penalties.  Delinquent tax returns can be filed and previously undisclosed income can be reported under the Program, provided there has been no contact by the CRA.  Unfortunately, once the CRA initiates an action or investigation against the taxpayer, the Program is no longer available.

The scheme was discovered during a joint investigation by the Canada Revenue Agency (CRA) and other government agencies.  Fraudulent personal income tax returns were prepared for 178 prison inmates during the 1999 to 2007 taxation years.  A total of $704,684 income tax refunds were claimed in the aforementioned tax returns.  Bannon also filed fraudulent GST returns under the names of 295 individuals, many of whom were prison inmates, claiming $1.1 million in refunds.  While no refunds were issued for the claims made on the personal income tax returns, $90,217 in refunds were issued for the GST refunds and cheques  totaling $58,217 were cashed.

In his position as the “tax guy” in the prison, Bannon let it be known that he could prepare and file returns for his fellow inmates.  He procured the inmates’ personal information, including name, social insurance number, date of birth and address, however, his “clients” were unaware that he was changing the addresses on the returns to post office boxes that he controlled.