In R. v. Lee (Ont CA, 2026) the Ontario Court of Appeal considered a motion seeking "an extension of time to appeal part of his sentence".
Here the court illustrates that tax evasion can be subject of criminal prosecution:
[2] Following a guilty plea and a joint submission on sentence, on September 7, 2023, the moving party was convicted of fraud over $5,000 for having failed to declare income and pay taxes to the Canadian Revenue Agency (“CRA”). He received a conditional sentence of two years less a day and a fine based on the amounts owing to CRA in the amount of $990,000. ....
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