Tax Fraud Lawyers
If you’re being investigated for or formally charged with tax fraud, don’t make the mistake of navigating the criminal justice system alone.
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Handled improperly, accusations of tax fraud can lead to jail time, significant fines, restitution, reputational damage and a criminal record, impeding your ability to travel and secure gainful employment. But tax fraud cases can be won. Pender Litigation is specially equipped to examine the circumstances of your case and launch a tactical defence.
Our first consultation is privileged and confidential, with no obligation on you.
When we meet, we’ll discuss your case and any related documents you can provide; answer your questions; and provide you with the estimated cost of retaining our services.
Tax fraud cases can be won.
When you retain Pender Litigation, you’ll move forward with an experienced tax fraud lawyer by your side and our entire team of criminal defence lawyers ready to assist the lawyer handling your case. Our team-based approach means your defence is strengthened by the skill and insight of multiple lawyers whose backgrounds include both defending and prosecuting criminal cases.
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Tax Fraud in the Income Tax Act
Tax fraud is covered in section 239 of the Income Tax Act.
Other offences and punishment
239 (1) Every person who has
(a) made, or participated in, assented to or acquiesced in the making of, false or deceptive statements in a return, certificate, statement or answer filed or made as required by or under this Act or a regulation,
(b) to evade payment of a tax imposed by this Act, destroyed, altered, mutilated, secreted or otherwise disposed of the records or books of account of a taxpayer,
(c) made, or assented to or acquiesced in the making of, false or deceptive entries, or omitted, or assented to or acquiesced in the omission, to enter a material particular, in records or books of account of a taxpayer,
(d) wilfully, in any manner, evaded or attempted to evade compliance with this Act or payment of taxes imposed by this Act, or
(e) conspired with any person to commit an offence described in paragraphs 239(1)(a) to 239(1)(d),
is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to
(f) a fine of not less than 50%, and not more than 200%, of the amount of the tax that was sought to be evaded, or
(g) both the fine described in paragraph 239(1)(f) and imprisonment for a term not exceeding 2 years.
Offences re refunds and credits
(1.1) Every person who obtains or claims a refund or credit under this Act to which the person or any other person is not entitled or obtains or claims a refund or credit under this Act in an amount that is greater than the amount to which the person or other person is entitled
(a) by making, or participating in, assenting to or acquiescing in the making of, a false or deceptive statement in a return, certificate, statement or answer filed or made under this Act or a regulation,
(b) by destroying, altering, mutilating, hiding or otherwise disposing of a record or book of account of the person or other person,
(c) by making, or assenting to or acquiescing in the making of, a false or deceptive entry in a record or book of account of the person or other person,
(d) by omitting, or assenting to or acquiescing in an omission to enter a material particular in a record or book of account of the person or other person,
(e) wilfully in any manner, or
(f) by conspiring with any person to commit any offence under this subsection,
is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to
(g) a fine of not less than 50% and not more than 200% of the amount by which the amount of the refund or credit obtained or claimed exceeds the amount, if any, of the refund or credit to which the person or other person, as the case may be, is entitled, or
(h) both the fine described in paragraph 239(1.1)(g) and imprisonment for a term not exceeding 2 years.
Prosecution on indictment
(2) Every person who is charged with an offence described in subsection 239(1) or 239(1.1) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to
(a) a fine of not less than 100% and not more than 200% of
(i) where the offence is described in subsection 239(1), the amount of the tax that was sought to be evaded, and
(ii) where the offence is described in subsection 239(1.1), the amount by which the amount of the refund or credit obtained or claimed exceeds the amount, if any, of the refund or credit to which the person or other person, as the case may be, is entitled; and
(b) imprisonment for a term not exceeding 5 years.
Providing incorrect tax shelter identification number
(2.1) Every person who wilfully provides another person with an incorrect identification number for a tax shelter is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to
(a) a fine of not less than 100%, and not more than 200%, of the cost to the other person of that person’s interest in the shelter;
(b) imprisonment for a term not exceeding 2 years; or
(c) both the fine described in paragraph 239(2.1)(a) and the imprisonment described in paragraph 239(2.1)(b).
Offence with respect to confidential information
(2.2) Every person who
(a) contravenes subsection 241(1), or
(b) knowingly contravenes an order made under subsection 241(4.1)
is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both.