What to tell us

The following information will help us determine whether we should undertake an investigation, audit, or other action.

We realize you may not have all the suggested information. However, the more details you provide, the sooner we can take the appropriate action.

Tax-related investigations

• names and contact information for the person or people you suspect
  • this can include address, phone, email, and so on
• social insurance number (SIN)
• date of birth
• spouse's name
• business name
• names of shareholders if a corporation is involved
• related companies
• type of fraud you suspect:
  • income tax
  • provincial tax
  • GST/HST
  • non-filing
  • fraudulent refunds
  • Canada Child Tax Benefit
• details of your observations
• documents: have you seen documents? do you know where they're kept?
• does the person deal in cash only? what's done with that cash?
• net worth information
  
  • assets, including those outside Canada (cash, name and address of banks, house, land, cottage, vehicles, boats, etc.)
  • liabilities (loans, mortgages, credit cards, etc.)
  • personal expenditures (food, housing, trips, restaurants, hobbies, etc.)
• your name and phone number (optional)
  
  • If we require more information, can we contact you?

If you have information about a suspected violation of any tax law, please contact the CRA tax investigations unit nearest you.