Saturday, December 1, 2001
Volume:
17
Issue:
12
498
Abstract:
In cases where a tax evader does not reside in Canada and does not own significant assets in Canada, tax authorities may need to rely on extradition to punish the person. Generally, a treaty or some other statutory authority is required. Pursuant to the Extradition Act, Canadian authorities may make a request to a state or entity for the extradition of a person for the purpose of prosecuting the person for an offence over which Canada has jurisdiction. Article 2 of the Treaty of Extradition between the Government of Canada and the Government of the United States permits extradition for conduction constituting an offence punishable by the laws of both contracting partners by imprisonment or other form of or other form of detention for a term exceeding one year.