[thinkingemote]

Yes income from illegal activities is still taxable income in most parts of the world.

Edits, thinking about it...the article says he claimed the money was from his business. And the bank took in the money. So perhaps he did pay tax?

[toogan]

How do you report it? Is there a field "income from illegal activities" in the tax forms? Asking for a friend.

[Scoundreller]

Sometimes. When there isn’t, there’s a directive to enter it under “other income” or something similar.

https://www.cbc.ca/amp/1.1407698

Depending on the seriousness of the crime, the taxman may or may not be able to share those details with law enforcement.

I think the cutoff is if the sentence could be for 14 years, they can share it.

When Canada legalized marijuana, they made many infractions punishable by up to 14 years. So if you sell unlawful marijuana to a minor, you could get 0 to 14 years in prison. As a result, many illegal marijuana sellers will require ID to avoid this (dunno if they’re paying taxes or not, but makes sense to care about this if they are).