помните камрады, такс еважн -предикейтед офенс
by el_ushka [90 Views] 2019-01-10 13:17:53
если во время аудита что то заподозрят, то передадут в в отдел расследования СРА , ну и от них уже ничего не запрятать. серч ворант, арест всего нажитого , все дела.
мне тут рассказали про один случай , им пришлось срочно сдергивать из канады . насовсем . бросая по пути золото и бриллианты...
Tax Evasion as a Predicate Offence
As stated in the Criminal Code, the proceeds of crime being concealed must relate to a 'designated offence' (predicate offence), which is any offence that may be prosecuted as an 'indictable offence' under the Criminal Code or any other federal penal statute. An indictable offence is roughly equivalent to a felony offence in the United States and generally involves a right to trial by judge and jury. Canada has followed the lead of many countries over the past 18-24 months by adding tax evasion and copyright offences to the list of designated predicate offence to money laundering.
Many people have an intuitive understanding of what constitutes tax evasion. The concept is simple enough to understand - a person who is committing tax evasion is a person who is not paying the full amount of taxes they lawfully owe. In practice, this black and white portrayal is in fact far from accurate. A very grey line exists between the actions rightfully called tax evasion and those actions that constitute ordinary tax planning. That grey line should be recognized as "tax avoidance". Strictly speaking, tax avoidance is wholly within the letter of the law; however, it is sometimes said that it is not conforming with the '"spirit" of the law.
The investigation of a tax evasion case begins with an audit by the Verification and Enforcement Division of the CRA. Once it is determined that the case is to be pursued, the Verification and Enforcement Division refers the case to the Investigations Division of the CRA. This referral is done without notice to the taxpayer. After referral, the Investigations Division will undertake a preliminary review of the case and, if accepted, will begin a full investigation. It is at this point that a taxpayers Charter rights arguably begin to apply restrictions on evidence gathering, meaning the investigator can no longer rely on the administrative powers to compel evidence from the taxpayer and any evidence obtained must be done so by way of a lawfully executed search warrant.
At the end of the investigation, the investigator will prepare a prosecution report and send a letter to the Department of Justice recommending that charges be laid (or rarely, not). The Justice Department has discretion on this decision to determine whether it is in the interest of justice to pursue the case. It is at this point in the process that the decision between indictment and summary conviction is to be made.
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