Enforcement and Disclosures

The CRA operates four programs to deal with suspected cases of tax evasion, fraud, and other tax offences, as well as non-compliance with Canada's tax laws by those who earn income from illegal activities.

Canada's tax system is based on self-assessment. The CRA's enforcement activities help preserve public confidence in the fairness and integrity of those systems.

Our investigative programs reflect the CRA's mandate to use responsible enforcement to promote awareness of and compliance with the laws we administer.