Report offshore tax cheating: Outcomes (how rewards work)

CRA web page 'Report offshore tax cheating - Outcomes' (modified 2026-08-11): reward of 5-15% of federal tax collected (excluding penalties and interest) if at least $100,000 is collected; levels 5/7.5/10/12.5/15%; no upfront payments, partial payments possible after the threshold, payment only after objection and appeal rights expire; rewards taxable; grounds for ineligibility or contract termination; grievance panel; factor table (quality, relevance, cooperation, value). No statistics. The 5%, 15% and $100,000 rules were already recorded; this pass adds the discretionary rule (reward level set by the CRA from listed factors). Rules restated from other sources are now recorded from this document too (decision 8).