Investigation, inspection and criminal prosecution
Investigation, inspection and criminal prosecution activities are specifically aimed at preventing, detecting, countering and punishing violations of the laws and regulations we administer. These activities contribute to reducing tax evasion and combatting tax fraud and criminal activity.
Tax fraud investigation
The purpose of a tax fraud investigation is to determine a person's criminal liability by gathering evidence of an offence.
Our investigators gather evidence and draw up an investigation report so that the lawyer representing us as prosecutor can decide whether or not to institute criminal proceedings.
The purpose of an investigation is to punish offenders by means of a court conviction.
Federal and Québec legislation place various investigative powers at the disposal of our investigators. These include:
- Search warrants
- General warrants
- Communication orders
Before being executed, these powers must first be authorized by the courts. In addition, they must respect statutes including the Canadian Charter of Rights and Freedoms.
Inspection
The purpose of inspection is to determine whether a person is subject to the obligations set out in the applicable laws and regulations, and to ensure compliance with them.
We carry out inspection activities in the following sectors:
- Restaurants and bars
- Fuel
- Tobacco
- Tourist accommodations
- Money-services businesses
- Remunerated passenger transportation
If an inspector finds a violation, they may issue a statement of offence or draft an offence report. The lawyer representing us as prosecutor and studying the case will then decide whether to institute, continue or terminate criminal proceedings.