Yes. When the CRA suspects intentional tax evasion or fraud has occurred through the use of such schemes, it may undertake a criminal investigation and may recommend prosecution of the individuals who promote, organize, or participate in them. A person convicted of an offense under the Excise Tax Act (ETA) faces a fine of up to 200% of the false refund claimed, and possibly a jail term of up to five years. Furthermore, a person participating in these schemes is liable for all unwarranted refunds received, plus interest and penalties that the CRA may assess.