Whistleblowers and the Evidentiary Challenges in Offshore Tax Evasion Cases

27 octobre 2017 | David W. Chodikoff | Toronto

( Disponible en anglais seulement )

Canadian Tax Journal, Vol. 65, No. 3

The article provides a high-level overview and comparison of the US and Canadian whistleblower programs. Whereas the us experience has resulted in the recovery of significant unreported tax dollars and successful tax prosecutions, the Canadian whistleblower program has, to date, had limited success.