The Canada Revenue Agency (CRA) announced today that Sooke businessman N. Lawrence Moss, also known as Larry Moss, plead guilty and was sentenced in Victoria Provincial Court on May 8, 2013, to one count of failing to comply with a Compliance Order to file his 2003 to 2006 personal income tax returns. Moss was sentenced to 30 days in jail, to be served on weekends. A new Compliance Oder was issued requiring that outstanding returns be filed on or before August 30, 2013.
Moss previously plead guilty and was sentenced on November 14, 2010 for failing to file his 2006 personal income tax return and for failing to comply with a Compliance Order issued April 23, 2008 . The 2008 Compliance Order required that Moss file his outstanding 2003 to 2005 personal income tax returns. Prior to the May 8, 2013 conviction, Moss had been fined $18,500 by the courts for non-compliance.
The preceding information was obtained from the court records.
When taxpayers are convicted of failing to file tax returns, in addition to any fines imposed by the courts, they must still file the returns and pay the full amount of taxes owing, plus interest owed, as well as any civil penalties that may be assessed by the CRA.
Taxpayers who have not filed returns for previous years, or who have not reported all of their income, can still voluntarily correct their tax affairs. They may not be penalized or prosecuted if they make a valid disclosure before they become aware of any compliance action being initiated by the CRA against them. These taxpayers may only have to pay the taxes owing, plus interest. More information on the Voluntary Disclosures Program (VDP) can be found on the CRA’s Web site at www.cra.gc.ca/voluntarydisclosures.