Questions and responses 41st Parliament, 1st session June 2, 2011, to September 13, 2013

With regard to information supplied in 2009 by the Government of France to the Government of Canada regarding secret bank accounts in Switzerland: (a) how many Canadians have been identified as having undeclared bank accounts outside of Canada; (b) what action, if any, has been taken by Canadian officials to recover unpaid taxes associated with Canadians' undeclared bank accounts outside of Canada; (c) how many identified Canadians have availed themselves of the Voluntary Disclosure Program (VDP) with the Canada Revenue Agency (CRA); (d) how many identified Canadian accounts have settled with the CRA; (e) how much money has the CRA assessed as a result of investigating these secret banks accounts outside of Canada (i) in unpaid taxes, (ii) in interest, (iii) in fines, (iv) in penalties; (f) how much of the money in (e) has been collected; (g) how many of the cases are under appeal; (h) how many cases remain open; (i) how many more cases does the CRA anticipate will be opened; (j) how many cases have been closed (i.e. the full amount of taxes, interest, fines and penalties have been collected); (k) how much money was collected from the cases in (j) (i) in unpaid taxes, (ii) in interest, (iii) in fines, (iv) in penalties; (l) how many account holders in the cases have made partial payment; (m) of the partial payments made (i) what was the largest amount, (ii) what was the smallest amount, (iii) what was the average amount; (n) of the amounts of money contained in the secret accounts declared or discovered by CRA (i) what was the largest amount, (ii) what was the smallest amount, (iii) what was the average amount; (o) on what date did the CRA become aware of the names of Canadians with accounts outside of Canada that were obtained by the Government of France; (p) on what dates did CRA begin its investigations; (q) on what date did the first audit of an individual account holder begin; (r) how many of the identified Canadians with bank accounts outside of Canada (i) have had their account(s) audited, (ii) have had their account(s) reassessed, (iii) have been the subject of a compliance action; (s) how many of the identified Canadians with bank accounts outside of Canada (i) have not had their account(s) audited, (ii) have not had their account(s) reassessed, (iii) have not been the subject of a compliance action; (t) how many tax evasion charges were laid; and (u) has the Government of Canada made any changes to the VDP in the past 24 months?

With respect to answers to written questions pertaining to possible tax evasion in Liechtenstein and Switzerland, why did provisions of the “Canada-France Income Tax Convention” preclude the government from answering written questions on the Order Paper regarding possible tax evasion in Switzerland, but the “Agreement Between Canada and the Federal Republic of Germany for the Avoidance of Double taxation with Respect to Taxes on Income and Certain Other Taxes, the Prevention of Fiscal Evasion and the Assistance in Tax Matters” did not prevent the government from answering identical written questions on the Order Paper regarding possible tax evasion in Liechtenstein?

With regard to information supplied by the government of France to the government of Canada regarding secret bank accounts and possible tax evasion in Switzerland as of March 23, 2012: (a) since the government received the names of 1800 Canadians with bank accounts in Switzerland, have any other Canadians been identified as having undeclared bank accounts in Switzerland, and, in total, how many Canadians have now been identified as having undeclared bank accounts in Switzerland; (b) what actions have been taken by Canadian officials to recover unpaid taxes associated with Canadians' undeclared bank accounts in Switzerland; (c) how many identified Canadians have availed themselves of the Voluntary Disclosure Program (VDP) with the Canada Revenue Agency (CRA); (d) how many identified Canadian accounts have settled with the CRA; (e) how much money has the CRA assessed as a result of investigating these secret banks accounts in Switzerland in (i) unpaid taxes, (ii) interest, (iii) fines, (iv) penalties; (f) how much of the money in (e) has been collected; (g) how many of the cases are under appeal; (h) how many cases remain open; (i) how many more cases does the CRA anticipate will be opened; (j) how many cases have been closed (i.e., the full amount of taxes, interest, fines and penalties have been collected); (k) how much money in (j) has been collected in (i) unpaid taxes, (ii) interest, (iii) fines, (iv) penalties; (l) how many account holders in the cases have made a partial payment; (m) of the partial payments made, what was the (i) largest amount, (ii) smallest amount, (iii) average amount; (n) how much does the CRA have yet to collect in (i) taxes, (ii) interest, (iii) fines, (iv) penalties; (o) of the amounts of money contained in the Switzerland accounts declared or discovered by the CRA, what was the (i) largest amount, (ii) smallest amount, (iii) average amount; (p) on what date was the CRA first made aware of the names of Canadians with accounts in Switzerland; (q) on what date did the CRA begin its investigation; (r) on what date did the first audit of an individual account holder begin; (s) how many of the identified Canadians with bank accounts in Switzerland have (i) had their account or accounts audited, (ii) had their account or accounts reassessed, (iii) been the subject of a compliance action; (t) how many of the identified Canadians with bank accounts in Switzerland (i) have not had their account or accounts audited, (ii) have not had their account or accounts reassessed, (iii) have not been the subject of a compliance action; and (u) how many tax evasion charges have been laid?