Canada’s tax legislation includes sections that permit the government to charge a taxpayer for a criminal offence. A criminal tax evasion investigation usually begins with the CRA and RCMP executing a search warrant. If ultimately found guilty, a taxpayer can be fined up to 200% of the tax evaded and face up to five years in prison. But in order to convict a taxpayer, the government must prove beyond a reasonable doubt that the accused committed the offence and did so with the intent to violate a known legal duty.