Reward Program for Informants of Transactions Covered by the General Anti-Avoidance Rule and Sham Transactions
The Reward Program for Informants of Transactions Covered by the General Anti-Avoidance Rule and Sham Transactions is another weapon at our disposal in the fight against aggressive tax planning. The reward offered under the program is meant to offset the potential personal, social and professional consequences of reporting another taxpayer.
Note that our program covers different transactions than the Canada Revenue Agency's Offshore Tax Informant Program (OTIP).
You are not eligible if you:
- benefitted, directly or indirectly, from one or more transactions being reported;
- proposed, planned or implemented, directly or indirectly, a transaction being reported, or you were paid to do so;
- were found guilty of tax evasion or an offence listed in section 750 of the Criminal Code, such as fraud against the government or Her Majesty;
- are an employee or former employee of any of the following and you obtained eligible information as part of your duties:
- Revenu Québec, the Canada Revenu Agency or another tax authority,
- a provincial or municipal government department or body,
- a state-owned enterprise (or a Crown corporation),
- a police force; or
- are an individual subject to the Professional Code who obtained eligible information as part of the exercise of his or her profession.
If you benefitted indirectly from a transaction, you may still be eligible if you can prove that you did not take part in it.
You cannot make an anonymous submission under the program.
There is a general framework that allows you to report (anonymously or not) a person or business you suspect is not abiding by the tax laws. However, it does not offer any rewards for doing so. For more information, click General Framework for Reporting Non-Compliance.