Mr. Speaker, with regard to (a), the international, large business and investigations branch, ILBIB, was formerly part of the larger compliance programs branch, CPB. ILBIB was created in April 2016 to provide more focus on international tax audit, aggressive tax planning, criminal investigations and the development of strategies to combat international tax evasion and aggressive tax avoidance. As of June 29, 2016, the most recent date for which current information is available, ILBIB had 2,654 full time equivalents FTEs.
With regard to (b), ILBIB has an annual operating budget of $271,283,229, which includes funding from budget 2016 related to the cracking down on tax evasion and tax avoidance commitment.
With regard to (c), since April 2016, there have been 15,602 active audits in ILBIB, of which 5,184 audits were completed as of November 25, 2016, the most recent date for which current information is available. Please note that many of the completed and active files were created in the former CPB, prior to the creation of ILBIB.
With regard to (d), while the CRA is able to provide the number of new criminal investigations opened since April 1, 2016, it cannot do so in the manner requested (i.e., with respect to the data provided in part (c)). Since April 1, 2016, 56 new criminal investigations have been opened. Criminal investigations can be complex and require months or years to complete. This will be dependent on the complexity of the case, the number of individuals involved, the availability of information or evidence, cooperation or lack thereof of witnesses or the accused, and the various legal tools that may need to be employed to gather sufficient evidence to establish a case beyond reasonable doubt.
None of the 56 have been referred to the Public Prosecution Service of Canada, PPSC, in the nine months of the scope of the question. Generally speaking, whether or not a file is accepted for criminal investigation and possible subsequent prosecution is based on many factors, including the evidence to establish that a crime has been committed and the likelihood of securing a conviction if charges are laid. The criminal investigations program investigates suspected cases of tax evasion, fraud, and other serious violations of tax laws and recommends to the PPSC cases for possible prosecution where an investigation has been carried out and where evidence accumulated indicates guilt beyond a reasonable doubt.
With regard to (e) and (f), for the reasons outlined in part (d), since April 1, 2016, no files are before the courts and, consequently, there have been no convictions.