Questions and responses 41st Parliament, 2nd session October 16, 2013, to August 2, 2015

With respect to offences related to money and other assets held offshore in the period March 31, 2012, to December 31, 2014: (a) how many convictions were there during this period; (b) what are the details of each conviction in (a), including (i) the name of the individuals convicted, (ii) the name and type (i.e. civil or criminal) of offense, (iii) the amount of money or the type of asset and the value of the asset involved, (iv) the location of the money or asset involved, (v) the possible range of penalties/sentences upon conviction, (vi) the actual penalty or sentence received, (vii) whether the conviction was achieved through sentencing, plea bargain, settlement, etc., (viii) the amount of time that passed between the commencement of an audit, investigation, or some other form of compliance action in respect of the offence and the date of conviction; (c) how many offences related to money and other assets held offshore were considered/referred for civil prosecution during this period but never pursued; (d) how many offences related to money and other assets held offshore were considered/referred for criminal prosecution during this period but never pursued; (e) how many offences related to money and other assets held offshore were prosecuted civilly during this period but were thrown out of court or lost in court; and (f) how many offences related to money and other assets held offshore were prosecuted criminally during this period, but were thrown out of court or lost in court?

With regard to the $14 million referred to by Mr. Terrance McAuley, Assistant Commissioner, Compliance Programs Branch, Canada Revenue Agency, in the following comments made at the February 5, 2013, meeting of the House of Commons Standing Committee on Finance on the case of Canadians with secret bank accounts in Liechtenstein, “That project is virtually complete now… We have gone through the list and we have conducted 47 audits and identified $22.4 million in outstanding tax from a base of approximately $100 million in raw assets. From that, we are now in the process… we have finished collecting approximately $8 million of that. With respect to the balance, roughly $14 million is currently before the courts.”: (a) how many cases does that represent; (b) how many of these assessments were appealed; (c) what are the dates when each appeal was filed; and (d) in what courts were these appeals filed?

With respect to staffing at the Canada Revenue Agency: what is the number of personnel, broken down by job title and year, working on aggressive international tax planning from 2003 to 2015, inclusive?

With respect to employment at the Canada Revenue Agency (CRA): (a) how many positions at CRA have been cut as part of the government’s plan to eliminate 19 200 jobs from the federal public service as of 2015, broken down by (i) number of actual positions cut, (ii) number of full-time equivalent (FTE) positions cut, (iii) divisions where these cuts have been made, including the total number of positions and FTEs cut from each division, (iv) locations of these cuts across the country; (b) are 3 008 FTE positions still the estimated number of cuts to be made at CRA as part of the plan referred to in (a); (c) in which divisions are the 3 008 FTE positions, or revised target number, anticipated to take place; (d) are any auditors in the Aggressive International Tax Planning (AITP) division to be cut as part of the estimate in (b); (e) how many auditor positions at CRA have been cut as of January 31, 2015; (f) how many auditor positions have been cut from the AITP division as of January 31, 2015; (g) how many auditors were working in AITP before cutbacks, if any, took place; (h) how many auditors are currently working in AITP; and (i) how many auditors were working in AITP, broken down by fiscal year, for each of the past five years, including the current fiscal year?

With regard to the Offshore Tax Informant Program: (a) since the program was established, (i) how many calls have been received, (ii) how many cases have been opened based on information received from informants, (iii) what is the total amount of the financial awards given to informants, (iv) what is the total amount of money collected by the Canada Revenue Agency; (b) how many current investigations are the result of information received through the program; and (c) how much money is involved in the current investigations?