Plain meaning
A CRA program that may reward eligible information about major international tax non-compliance.
Also called
offshore tax informant
OTIP
Key points
- The program is aimed at significant international tax non-compliance.
- Eligibility, reward payment, and confidentiality rules are set by the CRA program terms.
- Information must generally be credible, specific, and useful to CRA enforcement.
- The program is separate from ordinary taxpayer reporting, voluntary disclosures, or objections.
Why it comes up
The program relates to offshore compliance, tax evasion, information gathering, and CRA enforcement priorities.