Canada: Criminal Law

The Canada Revenue Agency (CRA) operates a dedicated unit known as the Criminal Investigations Program. This division is responsible for investigating tax fraud, tax evasion, and other tax-related offences.

The Mareva injunction is a useful tool for victims of fraud. Ontario's Divisional Court has described it as "a vital arrow in the civil law's quiver to address serious fraud"

In BH Frontier Solutions Inc. v. 11054660 Canada Inc. (Canadian Choice Supply), the Court of Appeal for Ontario clarified when courts will disregard the separate legal personality of a corporate entity that is being used as a shield for conduct akin to fraud.

The Government of Canada's revised Ineligibility and Suspension Policy (Ineligibility Policy), which came into effect on May 31, 2024, expands the circumstances under which vendors...

Lawyer-client administrative information, including payments into and out of trust accounts, is presumptively and rebuttably privileged.

Developed by our Corporate Crime, Compliance and Investigations group, Focus on Investigations covers some of the key issues that investigators should take care to consider when undertaking internal investigations.

On December 21, 2011, the Canadian federal government released a consultation paper (the Consultation Paper) containing certain proposals to strengthen Canada’s anti-money laundering (AML) and anti-terrorist financing (ATF) legislative framework, which is administered through the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (PCMLA) and related regulations (collectively, AML Legislation).

On November 8, 2011 the Department of Finance (the "Department") issued a consultation paper seeking input on some proposed amendments to the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations (the "Regulations") related to ascertaining identity (the "Consultation Paper").

CSA release revised staff notice regarding terrorist financing reporting obligations As reported in our post of July 30, 2010, the Canadian Securities Administrators (CSA) published CSA Staff Notice 31-317 (Revised) – Reporting Obligations Related to Terrorist Financing on July 30, 2010 (the Revised Notice), updating their initial release of April 16, 2010

On January 1, 2025, section 347 of the Criminal Code reduced the criminal interest rate while shifting the calculation from an effective annual interest rate (EAR) to an annual percentage rate (APR).

Administrative penalty schemes have quickly become the preferred way for governments to enforce regulatory obligations. This is now particularly true with respect to environmental obligations...

On December 4, 2024, the National Assembly officially adopted Bill 73, which introduced An Act to counter non-consensual sharing of intimate images and to improve protection and support...