Mr. Speaker, the response is as follows: a) The confidentiality provisions of the acts administered by the Canada Revenue Agency, CRA, do not permit it to provide details of cases that it may or may not be reviewing or the sources of its information. However, the CRA can advise that as a matter of policy and practice it does not pay for informant information.
b) For the reason stated in part a), the CRA cannot comment on accounts held with a particular financial institution with such particularity. However, based on information provided to the CRA, over 100 individuals have been identified as being residents of Canada and having assets in the Principality of Liechtenstein.
c) The role of the CRA is to ensure that all taxes are paid in full. The voluntary disclosures program, VDP, promotes compliance by encouraging taxpayers to voluntarily correct previous omissions in their dealings with the CRA. A requirement of the VDP is that taxpayers must make a full disclosure before the CRA commences any compliance action or investigation. If they do so, they may only have to pay the taxes owing, plus interest, but not face penalties or prosecution in the courts.
As compliance action has been commenced on all of the listed taxpayers, they are no longer eligible for consideration under the VDP.
d) n/a
e) n/a
f) None.
g) For the reason stated in part a), the CRA cannot comment on accounts held with a particular financial institution with such particularity. However, based on information provided to the CRA, over 100 individuals have been identified as being residents of Canada and having assets in the Principality of Liechtenstein. Compliance action is either ongoing or has been completed on all individuals.
h) For the reason stated in part a), the CRA cannot comment on accounts held with a particular financial institution with such particularity. No Canadian taxpayers included in the group of over 100 individuals identified as being residents of Canada and having assets in the Principality of Liechtenstein have been charged with tax evasion.