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Policy Forum: Whistleblowers and the Evidentiary Challenges in Offshore Tax Evasion Cases

Author

Listed:
  • David W. Chodikoff

    (Miller Thomson LLP, Toronto)

Abstract

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. However, it is still too early in the program's existence to pass judgment on its efficacy. The Canadian program faces unique challenges. The public has yet to see the successful prosecution of any Canadian taxpayers with offshore financial accounts held in well-known financial institutions that have been named in successful US prosecutions.

Suggested Citation

  • David W. Chodikoff, 2017. "Policy Forum: Whistleblowers and the Evidentiary Challenges in Offshore Tax Evasion Cases," Canadian Tax Journal, Canadian Tax Foundation, vol. 65(3), pages 637-649.
    • Handle: RePEc:ctf:journl:v:65:y:2017:i:3:p:637-649
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    File URL: https://www.ctf.ca/EN/Publications/CTJ_Contents/2017CTJ3.aspx
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    Cited by:

    1. Shweta Mehrotra & R. K. Mishra & V. Srikanth & Govind Prasad Tiwari & E. V. Mahesh Kumar, 2020. "State of Whistleblowing Research: A Thematic Analysis," FIIB Business Review, , vol. 9(2), pages 133-148, June.

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