Job Specification

Position Title:
Amended - Investigator
Job Code:
20209 - Financial Officer 5 (B/U)
Job ID:
141633
 

Purpose of Position :

To plan and conduct investigations involving non-compliance and/or frauds relating to evasion of tax and/or obtainment of grants or subsidies under all statutes administered by the Ministry of Finance and under the Criminal Code of Canada, as a Provincial Offences Officer and/or a Special Constable, in order to prosecute individual or corporate violators.

To collect, process and analyze information to determine trends identify problems and make recommendations during an investigation.

Duties / Responsibilities :

1) Planning, leading, and conducting investigations, search and seizure actions, obtaining evidence by ensuring proper collection, custody, control and identification; locating, interviewing or interrogating informants, third party witnesses, suspected violators and/or their legal/financial representatives; obtaining and evaluating information on alleged violators; liaising with external agencies on joint investigations; conducting surveillance operations.

2) Examining and analyzing all evidence, including tax returns, books and records by researching the organization, business policies and practices, and accounting systems, reviewing ministry records and files, as well as, information from other tax jurisdictions or other sources (i.e. banks, customers, third parties) to obtain proof of tax evasion and/or fraud; researching tax legislation, case law/summaries/decisions; assessing and
interpreting findings; consolidating data; preparing reports and prosecution briefs; recommending further investigative or prosecution action; retrieving, deciphering and analyzing data from electronic media, both internally and externally to ensure protection of the evidence.

3) Drafting affidavits, production orders and search warrants to search computerized electronic systems; planning, organizing, coordinating, leading and executing search warrants to seize electronic media stored in standalone or network systems; seizing hardware and software.

4) Conducting an investigative examination, forensic and financial analysis of all records and determining the accuracy of the misrepresented or altered books and records to support the recommendation to be proven beyond a reasonable doubt.

5) Participating in the prosecution of violators by ensuring that sufficient evidence has been accumulated to meet a successful prosecution; assisting counsel in preparing and presenting evidence, including the drafting of charges, swearing of information, serving of summons or subpoenas and appearing as Crown witness, occasionally be sworn in as an expert witness.

6) Participating in Joint Forces Operations with other tax jurisdictions e.g. CRA, Police Agencies (RCMP. - Commercial Crime Service - OPP. - Anti-Rackets - City Police Service - Fraud Squads, other provinces, USA, etc.).

7) Securing confidential ministry, branch and accused records to protect the integrity of the branch operations and evidentiary material under custody and control.

8) Recommending referrals to raise assessments or to recover tax defalcations to product branches and other jurisdictions.

9) Leading or participating in investigations and seizures of contraband commodities distributed through underground networks with the purpose of thwarting tax administration in Ontario.

10) Assisting in the development of training programs.

11) Ongoing research of recent and relevant case law, investigative technology, preservation of documentary and electronic evidence.

12) Participating in the Branch's Outreach Program, including the preparation and delivery of presentations to other program areas within the Ontario Public Service (OPS) and outside agencies. Researching and learning other statutes and/or investigative techniques. Liaising with other Ministry, OPS and Federal/Municipal government staff in an effort to further the outreach program and deliver investigative services.

Management has the right to assign additional duties.

Staffing and Licensing :

- Valid Ontario Class G Driver's License
- Colour vision screening (being able to distinguish hues and colour markings)

Knowledge :

Job requires in-depth knowledge of investigative techniques, judicial process, rules of evidence and court procedures, as well as related legislation, regulations and statutes (i.e. Provincial Offences Act, Ontario and Canada Evidence Act, Charter of Rights, Criminal Code of Canada) to carry out investigations, gather evidence, interview or interrogate individuals, prepare and assist with prosecutions, execute legal papers and appear in court as a witness; knowledge of the Tobacco Tax Act, Fuel Tax Act, Gasoline Tax Act, etc.), related regulations and ministry guidelines to investigate alleged contraventions, interpret evidence, recommend whether further legal actions are warranted.

Job requires working knowledge of accounting theory, practices, policies and audit standards and procedures to understand and analyze complex business accounting systems, financial statements, and to identify areas requiring investigation, and records to be seized for the determination of obtaining accurate description of the taxpayer's or taxpayer company's misrepresentation, falsification, omissions or alteration of said material; knowledge of latest case law, reports, judgments and precedents; knowledge of surveillance techniques to investigate suspected violations of ministry statutes, and obtain legally admissible evidence. This knowledge is normally gained through successful completion of an undergraduate degree/community college diploma in Accounting, Business, Law, Law and Security or equivalent work experience.

Working knowledge of various computer software to understand taxpayer's computerized accounting records, prepare correspondence, prosecution reports, court briefs, working papers and schedules and to use the ministry's local area network (LAN); knowledge of the ministry's mainframe computer system to make account enquiries, request files and update records; knowledge of computer crime investigative techniques; knowledge of the ministry and other government databases, business EDP systems and microcomputers to expedite and enhance investigations by consolidating and managing gathered information; keeping abreast of the latest research and theoretical development in the investigative, accounting, and auditing fields.

Job requires thorough knowledge of legal methods, techniques, procedures, relevant case law and precedents to collect intelligence information and maintain data files by analyzing trends and enforcement statistics.

Job requires thorough knowledge of the management, evaluation and analysis of data and processes in order to identify priorities for investigations and to ensure the completeness and integrity of information gathered.

Job requires knowledge of various software programs in order to identify areas requiring investigation by consolidating and managing information gathered during investigations; preparing analysis and working papers, schedules and reports.

This position requires an enhanced - special constable screening check under the OPS Employment Screening Checks Policy which includes a criminal record check.

Skills :

Job requires analytical/planning/problem solving skills to:
- determine whether violations occurred
- assess the nature of alleged contraventions in relation to the legislation/regulations/statutes
- develop a plan of action by establishing how evidence will be collected
- gather information/evidence sufficient to warrant legal action from a variety of sources (i.e. title/registration searches) and using a range of methods/ techniques (i.e. police departments, informants and associates)
- organize the preparation and process of legal documents and court orders (i.e. subpoena, search warrants, summons)
- analyze financial records/ documents/books
- develop offenders' profile
- investigate individuals and/or Corporations
- assemble/consolidate/translate evidence into a coherent format for court presentation
- provide evidence and/or recommendations for further action
- develop investigative strategies adapting/modifying them to allow for complications resulting from extensive and intricate efforts to hide violations

Job requires excellent oral and written communication skills to interview complainants, informants, witnesses, suspects and/or their representatives to obtain evidence, discuss and review with the violators, their staff, corporate representatives, legal counsel and/or police the information; interpret the evidence, brief legal counsel, provide expert testimony and be subject to cross-examination, draft documents, prepare prosecution reports, reports documents for court proceedings and present case or assist in the prosecution in court. Job requires excellent oral and written communication skills to prepare and deliver presentations.

Job requires excellent interpersonal skills to interview and/or interrogate suspects and witnesses who may be unwilling or evasive.

Freedom of Action :

Job is guided by the provisions of the tax legislation and related regulations, precedents, policies, standards and program objectives as well as within investigative and legal processes. Job exercises wide latitude in decision making in planning/conducting investigations, identifying and resolving practical/technical/procedural problems in situations requiring an immediate response and in determining how best to obtain evidence/information to pursue legal action. Judgment is exercised in planning/executing search and seizure action in a computerized environment, in identifying technical needs and establishing standards of application, in program development, co-ordination and presentation. Senior Manager, Manager or Senior Investigator monitors process and reviews work when job recommends prosecution or other follow-up activities. Job refers to senior manager, manager or senior investigator for issues/problems (i.e. joint investigations, inter-governmental requests) or request for additional resources to complete an investigation. Job provides assistance in the training of new investigators and acting as team leader in search actions and/or surveillance activities.

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