Investigator (Criminal Investigations), AU03 (AU0613)- Headquarters, Atlantic, Ontario and Quebec Regions

For a description of key terms used on CRA job notices, go to Definitions for job seekers.

The CRA is committed to providing an inclusive and barrier-free work environment with a diverse workforce that reflects the Canadians we serve. It starts with the hiring process. To find out more about the CRA's actions in support of Employment Equity (EE), diversity and inclusion, and read testimonials from our employees and executives, please visit the following CRA web sites: Employment equity, diversity and inclusion and Our workforce testimonials - Canada.ca.

We encourage you to complete the EE Staffing questionnaire as part of your application if you wish to be considered for appointments using the EE staffing requirement in this process. Also, ensure that you have provided consent in the EE staffing questionnaire for your EE information to be used for screening or selection. If you do not complete the questionnaire, you will not be considered for any appointments using the EE staffing requirement in this process. If you decide to modify your response or fill out this questionnaire at a later date, please notify the contact listed at the bottom of this notice of job opportunity.

 

CRA's National EE Staffing Strategy strives to eliminate gaps for the four EE designated groups: Indigenous peoples, persons with disabilities, members of visible minorities, and women. Where an EE gap exists at the time of appointment, EE may be used as an appointment criterion for permanent and temporary appointments over six months made through this process.

The CRA has introduced the requirement for on-site presence including hybrid work models where employees are required to work on-site at a CRA-approved location a minimum of two days per week or 40% of their regular monthly work schedule. Candidates selected for a position may be required to work on-site more than the 40% minimum requirement. A number of individual and group exceptions to on-site presence may be granted based on individual situations and the nature of the work being performed. Work arrangement agreements and specific circumstances may be discussed with the manager at the time of hiring.

The CRA's Criminal Investigations Division (CID) is currently recruiting professional Investigators to join its dynamic team.

This exciting opportunity in a law enforcement environment will appeal to investigative professionals who like to be challenged, are adept at solving complex forensic and other problems, manage ambiguity and shifting priorities while meeting tight deadlines. We are seeking Investigators of high integrity and professionalism who work effectively with colleagues, partners and stakeholders in challenging tax evaders and non-compliance.

The  Criminal Investigations Program is committed to enforcing the Acts administered by the CRA by detecting and deterring tax evasion. Working with Canadian and International partners, CRA Criminal Investigations strives to be a leader in criminal tax investigations in Canada. Our workplace offers professional challenges with extensive learning support and work-life balance. Come and be a part of our exciting and dynamic team.

The job duties as an AU-03 Investigator include, but are not limited to:

• Conducts investigations into financial schemes of taxpayers suspected of tax evasion in complex cases of domestic and international tax fraud schemes, with a forensic approach, employing current and/or innovative investigative techniques and tools.
• May act as a search coordinator in the presence of taxpayers suspected of violations under the statutes administered by the CRA and may be required to intervene in emergency or high-risk situations encountered by investigations staff.
• May act as a primary witness in court regarding the conduct of an investigation.
• Conducts research and forensic financial analysis to establish proof of tax offences and to document and prove beyond a reasonable doubt any fraudulent schemes detected.
• Establishes the theory of proof, conducts interviews, evaluates witnesses, procures, preserves and weighs all evidence and defences to determine whether a criminal prosecution recommendation is warranted and prepares a prosecution report including recommendations to the Public Prosecution Service of Canada (PPSC).
• Assists the PPSC lawyers in fulfilling the legal requirement to disclose all relevant information, documents and materials to the taxpayer and their counsel, in the preparation of evidence and witnesses for trial where fraudulent actions or financial benefits associated with tax evasion has been discovered and documented, acts as the primary witness in court regarding the conduct of the investigation and with the enforcement of court ordered sentences including fines.

McNeil Policy:

Applicants should be aware of the following court decision: https://scc-csc.lexum.com/scc-csc/scc-csc/en/item/6614/index.do. The Supreme Court of Canada decision in R. v. McNeil imposed a legal duty on the Crown to disclose to the accused, acts of serious misconduct or criminal records of potential crown witnesses that either (1) are relevant to the investigation or (2) could reasonably impact on the case against the accused. The CRA recognizes this obligation to provide the Crown with records relating to such findings that could affect the credibility of the employee as a witness in the case against the accused. The onus is on any CRA employee involved in a criminal investigation, as a witness, to make the Public Prosecution Service of Canada (PPSC) aware, in writing, of all items covered by this policy.

To view the complete work description click here: Investigator AU0613. If you cannot access the link, contact the email listed at the bottom of the notice to obtain a copy of the work description.

Language requirements of position(s) to be staffed:

English essential, Bilingual imperative (various levels), French essential (Quebec Region)

To learn more about us, follow us on:

Twitter: @CanRevAgency
LinkedIn: Canada Revenue Agency
Web: Canada Revenue Agency - Canada.ca

Facebook: facebook.com/canrevagency/

CID experts and CPB's Recruitment team will be hosting Information sessions. Please refer to the Recruitment events for the dates.

Who can apply

Persons living in Canada, and Canadian citizens and permanent residents living abroad.

Preference for appointment will be given to veterans, Canadian citizens and permanent residents.

Please note that this process will be primarily used to staff positions in Mississauga, Toronto, Ottawa, Montreal and Halifax . As a result, if you are appointed from this process we will expect you to relocate to the location where the position is being staffed.

If you are a candidate from the general public, you will have to pay for any expenses related to your participation in this staffing process, as well as any relocation costs if you receive an offer of employment from this process.

Qualified members and former members of the Canadian Forces who receive an offer of employment are not entitled to relocation costs from the CRA. They may, however, be entitled to a final relocation from the Department of National Defence.

In the case of candidates previously terminated or rejected on probation from positions within the CRA, please note that additional verifications will be conducted. Based on the reasons for termination or rejection, an applicant may not be considered further in the staffing process/considered for appointment, as they may be deemed to not meet one or more of the staffing requirements.

Essential staffing requirements

To be eligible, you must meet the following requirements.

Education

• the CRA's minimum education standard for the AU-Auditing group

Note: Candidates are responsible to ensure that clear and legible electronic copies of their education credentials are uploaded as attachments in the education section of your candidate profile. Failure to do so may result in your application not being given further consideration.

The CRA will accept foreign credentials as long as they are considered acceptable by one of the six members of the Alliance of Credential Evaluation Services of Canada. Candidates with foreign education credentials are required to provide proof of Canadian equivalency. Any applicable fees are the responsibility of the candidate. For more information, you may refer to The Canadian Information Centre for International Credentials. (www.cicic.ca)

Candidates with foreign designations must have their designation confirmed by the Chartered Professional Accountants (CPA). Any applicable fees are the responsibility of the candidate.

Experience

Experience* performing or conducting one or more of the following:

•Investigations** into financial fraud, or other offences of a penal or criminal nature

•Forensic accounting/audits as part of civil or criminal investigations

•Internal audits

•External audits and/or review engagements of corporate financial statements.

OR

Experience* providing support to investigators as an SP06 level (or higher) in the Criminal Investigations Program at the CRA.

OR

Experience* in one of the following program areas at the CRA at the AU01 or SP07 level (equivalent or higher) or experience* in similar functions at other government departments or other government investigative agencies at equivalent groups and levels:

• Appeals
• Criminal Investigations
• GST/HST Audit
• GST/HST Business Intelligence or Quality Assurance
• Income Tax Audit
• Income Tax Business Intelligence or Quality Assurance
• Scientific Research & Experimental Development
• Collections
• Tax Avoidance
• High Net Worth
• International Large Business
• Digital Compliance
• Legislative Policy and Regulatory Affairs

*Experience is associated with the performance of these functions as part of the major job duties normally accomplished for a period of twenty-four (24) consecutive months within the last four (4) years.

**Investigations may include, but are not limited to, the following tasks:

• Research and analysis of evidence related to offences
• Gathering and analyzing evidence obtained from various internal and external sources
• Conducting interviews of witnesses and/or suspects
• Preparation, co-ordination, and execution of investigative plans
• Drafting affidavits in support of judicial authorizations
• Planning and participating in the execution of search warrants
• Preparing reports to a prosecution service
• Assisting the prosecutor in order to further legal proceedings

Applications will be assessed every month during the posting period. As this is a perpetual inventory, you may reapply at a later date if you do not meet the essential staffing requirements. Please send an email to the address at the bottom of the notice to withdraw your application and reapply.

If you have a limitation that may impact your performance during an assessment, such as a test or interview, you may require an accommodation, and we encourage you to ask for it. Assessment accommodations are designed to remove the obstacles without altering the criteria being assessed so candidates with limitations can fully demonstrate their abilities. If we invite you to be assessed, we will send you more information on how to request accommodation measures throughout this staffing process.

Each request will be individually reviewed. You will be asked to provide information regarding your limitations to be reviewed by a trained assessment accommodation advisor. If needed, professional documentation may be requested to determine the appropriate accommodation measures.  All information will be kept confidential. 

For examples of assessment accommodations, please visit: Accommodation during an assessment as a candidate.

 

Minimum and essential

The minimum and essential staffing requirements indicated below will be assessed during the process and may be used to identify candidates for positions.

• Performance validation/Reference check
• Second Language Evaluation (for bilingual positions)
• Korn Ferry 

We may limit the number of candidates to be considered further in this staffing process by using a top-down approach to select candidates with the best results achieved on the Korn Ferry assessment. 

Asset

Asset staffing requirements may also be assessed during the staffing process and may be used to identify candidates for positions. You will be notified in advance of any asset requirements to be evaluated.

• Specific experience/skills relevant to the position being staffed
• Ability to communicate effectively – written and oral
• Qualifications
• Additional education or training, such as:
  • A certificate, diploma, or degree in Forensic Accounting or Financial Criminality from a recognized Canadian post-secondary institution;
  • One or more of the following designations:
    • Certified in financial forensics (CFF)
    • Certified Fraud Examiner (CFE)
    • Certified Anti-Money Laundering Specialist (CAMS)

Other staffing requirements

• Budgetary considerations
• Duration of appointment
• Start date
• Minimize business disruption
• Employment Equity
• Willingness to participate in criminal investigation field work
• Willingness to act as a search coordinator in the presence of taxpayers suspected of violations under the statutes administered by the CRA and to intervene in emergency or high-risk situations encountered by investigations staff
• Willingness to act as a primary witness in court regarding the conduct of an investigation 
• Willingness to deal with difficult situations
• Willingness to take and successfully complete training
• Willingness to work on-site more than the 40% minimum requirement

Conditions of employment

• Security: Enhanced Reliability Status with Secret or higher
• Ability to testify as a credible witness in court (see McNeil policy above)
• Willingness to work overtime
• Willingness to travel
• Valid Driver's license or personal mobility to a degree normally associated with the possession of a driver's license
• Willingness to work on evenings and/or on weekends
• Capacity to regularly lift objects weighing up to 20 kgs

We encourage you to read Important information on staffing at the CRA to find out more about staffing processes and how to apply.

CRA employees support the economic and social well-being of Canadians, and build public trust. We have high expectations, and our employees are held to the standards of conduct outlined in our Code of integrity and professional conduct and Directive on conflict of interest, gifts and hospitality, and post-employment.

 

Information regarding the status of your application will be communicated via the candidate profile on the CRA Careers site. We strongly encourage you to verify the email address attached to your profile and to check your messages regularly for any updates.

The pool established from this staffing process may be used to staff similar positions.

Name: CPB CID National Process
Email address: CPBCIDNatStaffingProcess-ProcessusdotationnatDGPODEC@CRA-ARC.GC.CA