Tax Evasion: The Intersection Between Tax Law and Criminal Law

Event Description:

In recent years, the government has invested substantial resources into expanding the CRA’s Criminal Investigations Program. As a result, there is an increased risk that certain tax audits will be referred for criminal investigation and prosecution, and thus a greater chance that tax lawyers will encounter criminal tax issues in their practices.

This session will discuss:

• The line between criminal tax evasion and legal tax planning
• How criminal tax offences are investigated and prosecuted
• What all tax lawyers need to know to protect their clients (and themselves) from risks of criminal prosecution

Speaker:

Jennifer Flood is a partner practicing in the firm’s Vancouver office. She represents companies and individuals in complex tax litigation, in both the civil and criminal contexts. She guides her clients through all stages of interaction with the tax authorities including tax audits, administrative appeals, trials in the Tax Court of Canada, judicial review applications, and appeal proceedings.

Jennifer writes on a variety of tax issues and her work has been published in Thomson Reuters’ Tax Times and the Canadian Tax Foundation’s Canadian Tax Highlights. She is a frequent speaker on tax issues, including for CLEBC and the Pacific Business & Law Institute.

Jennifer received her B.Sc. (Honours, Physics) from Queen’s University and her J.D. from the University of British Columbia. Prior to joining the firm, she clerked at the British Columbia Court of Appeal.