Ottawa landlord fined for tax evasion

The Canada Revenue Agency (CRA) announced that Chi Van Ho (Ho) of Ottawa, Ontario, was sentenced on May 19, 2023, in the Ontario Court of Justice, Ottawa Courthouse, to a total fine of $27,759. Ho was found guilty on March 31, 2023, of tax evasion under the Income Tax Act. 

Ho and his spouse, Thanh Ha Thi Nguyen (Nguyen), are the listed shareholders, directors and/or corporate officers in multiple corporations in the business of residential and commercial real estate rentals, and property renovation and development. A CRA investigation found that Ho manipulated supplier invoices relating to personal expenses to make them appear as though they were business expenses incurred by his and Nguyen’s corporations. By employing this scheme, Ho underreported income on his and Nguyen’s individual tax returns from 2008 to 2012 in an amount totaling $95,747, thereby evading $27,759 in federal income tax.

All case-specific information above was obtained from the court records.

Those who do not fully comply with the tax laws place an unfair burden on law-abiding taxpayers and businesses, and jeopardize the integrity of Canada's tax base. Wilfully choosing not to follow Canada’s tax laws can result in serious consequences including criminal prosecution, jail time, court imposed fines, and a criminal record. While investigations can be complex and take years to complete, the CRA is committed to taking action against cases of non-compliance. Learn more about the criminal investigations process.

In addition to court imposed fines and/or jail sentences, convicted taxpayers have to pay the full amount of tax owing, plus related interest and any penalties assessed by the CRA.

The CRA is dedicated to maintaining the integrity of Canada’s tax system, thereby contributing to the social and economic well-being of Canadians. The CRA continues to aggressively pursue tax evasion, and false claims with all the tools available to it. The CRA works to make sure that individuals and businesses report all income earned and only claim benefits to which they are entitled, so that important benefit programs can be administered to those who need them. Any individual or business who underreports income, or claims losses or benefits to which they are not entitled may have to repay the benefit amounts and may be subject to other possible action.

The CRA has set up a free subscription service to help Canadians stay current on the CRA’s enforcement efforts.

Associated Links

• Leads Program
• Voluntary Disclosures Program

Contacts

Media Relations
Canada Revenue Agency
613-948-8366
cra-arc.media@cra-arc.gc.ca

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