[Shazam]

Originally Posted by Bring_Back_Shantz

Auditor.
This bill you gave your customer says you paid a sub contractor named #-3 $100, but your records indicate you only paid him $80.
Is it likely anyone will find out? Probably not.
But if anyone takes a close-ish look at the books, it's actually pretty easy.
I would say if the GC has an accountant working for them, that person would definitely notice, and unless they do something about it, they're also party to fraud.

The point is, if the GC is charging the customer based on anything other than what they paid the Sub Contractor, then it's 100% fraud. "Proving it is another problem" doesn't matter.

If #-3 does it, then he is 100% helping someone steal from a customer, and that's on him.

CRA don't give two ####s if you did or didn't pay your suppliers. They only care that you paid your taxes.