In the restaurant industry, the types of criminal tax violations most frequently committed include:

• Deliberately underreporting or omitting income

• Overstating the amount of deductions

• Keeping two sets of books

• Making false entries in books and records

• Claiming personal expenses as business expenses

• Claiming false deductions

• Failing to pay over to the revenue Canada employment taxes

• Hiding or transferring assets or income

Tax-related investigations

• names and contact information for the person or people you suspect
  • this can include address, phone, email, and so on
• social insurance number (SIN)
• date of birth
• spouse's name
• business name
• names of shareholders if a corporation is involved
• related companies
• type of fraud you suspect:
  • income tax
  • provincial tax
  • GST/HST
  • non-filing
  • fraudulent refunds
  • Canada Child Tax Benefit
• details of your observations
• documents: have you seen documents? do you know where they're kept?
• does the person deal in cash only? what's done with that cash?
• net worth information
   
  • assets, including those outside Canada (cash, name and address of banks, house, land, cottage, vehicles, boats, etc.)
  • liabilities (loans, mortgages, credit cards, etc.)
  • personal expenditures (food, housing, trips, restaurants, hobbies, etc.)

Please contact our Calgary office at:

Investigations Division
Room 374, 220 - 4th Avenue S.E.
Calgary, AB
T2G 0L1

Tel.: (403) 691-8686
Fax: (403) 691-5860