You can report others, or can be reported yourself, to the Canada Revenue Agency (CRA) for deliberate misrepresentation of income and deductions through the Informant Leads program. In addition, the Stop International Tax Evasion collects tax revenue lost do to illegal international tax shelters.
The CRA already accepts information (including anonymous tips) relating to tax fraud, and continues to do so, but rewards are not part of the existing Informant Leads program.
The Stop International Tax Evasion Program initiative targets international tax abuse, and outlines a contract relationship with the person reporting fraud: With recovery of additional federal taxes totaling $100,000 or more, a percentage of these funds is paid to the person providing the information.
Read more at Turbotax