Offshore Tax Informant Program v 3.0 (Privacy Impact Assessment summary)

CRA Privacy Impact Assessment summary 'Offshore Tax Informant Program v 3.0' (2024-11-12): legal authority (ITA s. 220(1), ETA s. 275(1)); programme description and reward rules (5-15% of additional federal tax assessed and collected; at least $100,000 collected); eligibility exclusions (incl. anonymous informants, CRA and government employees); identity checks; what's new (procedure updates, workload management system 2022, new system planned 2025); scope; privacy risk ratings (levels 1-4) and handling of Protected B/C information; OTIP described as permanent with no sunset date. No statistics on tips, contracts, rewards or taxes. Out of scope: privacy risk ratings, TBS registration and bank numbers. Extracted: 4 rules and 2 context events.