This exciting opportunity in a law enforcement environment will appeal to investigative professionals who like to be challenged, are adept at solving complex forensic and other problems, manage ambiguity and shifting priorities while meeting tight deadlines. We are seeking Investigators and Auditors of high integrity and professionalism who work effectively with colleagues, partners and stakeholders in challenging tax evaders and non-compliance.
The CRA Criminal Investigations Program is committed to enforcing the Acts administered by the Canada Revenue Agency by detecting and deterring tax evasion. Working with Canadian and international partners, CRA Criminal Investigations strives to be a leader in criminal tax investigations in Canada. Our workplace offers professional challenges with extensive learning support and work-life balance. Come and be a part of our exciting and dynamic team.
- Conducts investigations into financial schemes of taxpayers suspected of tax evasion in complex cases of domestic and international tax fraud schemes, with a forensic approach, employing current and/or innovative investigative techniques and tools.
- Establishes the theory of proof, conducts interviews, evaluates witnesses, procures, preserves and weighs all evidence and defences to determine whether a criminal prosecution recommendation is warranted and prepares a prosecution report including recommendations to the Public Prosecution Service of Canada (PPSC).
- Participate in the risk assessment process from the initial risk assessment to continuous risk assessing throughout the audit cycle. This entails analyzing financial statements, tax returns, and other data from a wide spectrum of CRA databases and when applicable externally available public data in order to identify the most likely areas of non-compliance and to determine the extent and scope of audits based on the risk rating and risks identified.
- Initiative and judgment are required in preparing audit plans or following the audit plan prepared by the supervisor; incorporating changes made in a timely manner; and ensuring that audits comply with the standardized file assembly policy.
The work requires presenting, substantiating and/or clarifying the position of the CRA with regard to civil court cases, advising Department of Justice (DOJ) of important points to be addressed, identifying methods that legal staff might utilize in arguing the case in court, and alerting them when an unexpected matter has come up in court; the work may require attending an examination for discovery or court at the request of the Appeals Branch or DOJ.
- Effectively deal with controversial and contentious taxpayer interactions. Situations range from tolerance to hostility from taxpayers and/or their representatives resulting from strong differences of opinion due to such issues as: large amounts of money involved, agreeing on facts, no jurisprudence, conflicting legal precedents, and/or different interpretations of the Income Tax Act (ITA) or Excise Tax Act (ETA)
- Assists the PPSC lawyers in fulfilling the legal requirement to disclose all relevant information, documents and materials to the taxpayer and their counsel, in the preparation of evidence and witnesses for trial where fraudulent actions or financial benefits associated with tax evasion has been discovered and documented, acts as the primary witness in court regarding the conduct of the investigation and with the enforcement of court ordered sentences including fines.
- the CRA’s minimum education standard for AU – Auditing
- forensic accounting and investigations;
- internal auditing;
- conducting criminal investigations;
- conducting internal investigations of employee or client fraud;
- conducting corporate or government regulatory compliance investigations; or
- auditing or preparing corporate financial statements, accounting records, income tax returns or GST/HST Returns pertaining corporations with gross revenues exceeding $3 Million
Vacancy Type: Full Time
Job Location: Calgary, CA
Application Deadline: N/A