In Canada, there is a difference between an audit and tax prosecution. When an audit is conducted, the CRA collects information to determine your tax liability, and you will be expected to pay what you owe. There are no criminal charges.
Tax prosecution happens after there is a criminal investigation into tax evasion, tax fraud, and other violations of tax law. The investigation is carried out by the CRA, but once the investigation is over, the CRA may recommend a case to the Public Prosecutor Service of Canada (PPSC). During the prosecution stage, it is the Crown (Department of Justice CRA lawyer’s) responsibility to show that the taxpayer willfully broke Canadian tax laws.