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

With regard to overseas tax evasion: (a) of the 106 Canadians contained in a list of people with money in secret bank accounts in Liechtenstein, how many account holders or beneficiaries applied for the Canada Revenue Agency’s (CRA) Voluntary Disclosure Program; and (b) what individuals or organizations have lobbied the Minister of National Revenue or CRA on matters relating to overseas tax evasion, and on whose behalf were these efforts made?

With regard to overseas tax evasion for the period from February 6, 2006 to September 30, 2012: (a) how many Canadians have been identified as having undeclared overseas bank accounts; (b) how many accounts have been identified; (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 overseas bank accounts (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 has been collected); (k) how much money in (j) has been collected (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) how much does the CRA anticipate it has yet to collect (i) in taxes, (ii) in interest, (iii) in fines, (iv) in penalties; (o) of the amounts of money contained in overseas accounts declared or discovered by CRA (i) what was the largest amount, (ii) what was the smallest amount, (iii) what was the average amount; (p) how many of the identified Canadians with overseas bank accounts (i) have had their account(s) audited, (ii) have had their account(s) reassessed, (iii) have been the subject of a compliance action; (q) how many of the identified Canadians with overseas bank accounts (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; (r) how many tax evasion charges were laid; (s) has the government made any changes to the VDP in the past 24 months; (t) how many Canadians have been convicted of tax evasion; and (u) how many Canadians have been convicted of tax evasion related to money and other assets held overseas?

With regard to possible tax evasion in Liechtenstein as of March 23, 2012: (a) since receiving the names of 106 Canadians with accounts in Liechtenstein, have any other Canadians been identified as having undeclared bank accounts in Liechtenstein, and, in total, how many Canadians have now been identified as having undeclared bank accounts in Liechtenstein; (b) what actions have been taken by Canadian officials to recover unpaid taxes associated with Canadians' undeclared bank accounts in Liechtenstein; (c) how many identified Canadians have availed themselves of the Voluntary Disclosure Program 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 bank accounts in Liechtenstein 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 has yet to collect in (i) taxes, (ii) interest, (iii) fines, (iv) penalties; (o) of the amounts of money contained in the Liechtenstein accounts declared to or discovered by CRA, what was the (i) largest amount, (ii) smallest amount, (iii) average amount; (p) how many of the identified Canadians with bank accounts in Liechtenstein (i) have had their accounts audited, (ii) have had their accounts reassessed, (iii) have been the subject of a compliance action; (q) how many of the identified Canadians with bank accounts in Liechtenstein (i) have not had their accounts audited, (ii) have not had their accounts reassessed, (iii) have not been the subject of a compliance action; and (r) how many tax evasion charges have been laid?

With regard to the Enforcement and Disclosures Directorate of the Canada Revenue Agency (CRA), for the years 2003 to 2013, inclusive, by year: (a) what is the budget of the Directorate; (b) how many people work at the Directorate; and (c) what training does CRA staff receive in the prosecution of cases against overseas tax evaders?

With regard to Canadians discovered to have secret bank accounts in Liechtenstein: (a) since the government received the names of 106 Canadians with accounts in Liechtenstein, how many of the 106 have made an application under the Voluntary Disclosure Program (VDP) and how many of these VDP disclosures have been accepted; (b) who authorized these disclosures after the Canada Revenue Agency (CRA) had already declared these Canadians ineligible for the VDP; (c) does the CRA accept disclosures that do not meet its guidelines for disclosures under the VDP; (d) how many times has the CRA allowed ineligible individuals to make disclosures under the VDP in the past (i) 6 months, (ii) year, (iii) 5 years; (e) what policy or procedures exist that govern whether or not an ordinarily ineligible disclosure will be accepted; (f) does the CRA make exceptions to the VDP for individuals who are suspected of domestic tax evasion; and (g) what percentage of individuals who disclose information to the CRA through the VDP are (i) fined, (ii) penalized, (iii) prosecuted, (iv) convicted of tax evasion, (v) placed under house arrest, (vi) sent to prison?