Since you pay a fee for each withdrawal and you pay a fee to complete the transaction, you pay a fee at ATM or elsewhere. Heck, it seems that the higher the fees, the less it's worth messing around. You pay about 30% income tax, so what is it worth for you to make it legitimate? Giving a discount to the collector allows you to use money on legitimate purchases like a business or a home. It also allows you to earn credits and access lower interest rates. Of course, it goes without saying that "you can get a criminal record and even go to jail for tax evasion". Did you know that in Canada, you have more time to avoid tax evasion than manslaughter? Bearing in mind that Canada is rather relaxed compared to other countries. It seems like the scales are getting really close right now, so why worry?