Systemic Examination Process

Once the Systemic Examination Team has identified a potential systemic issue, we follow three phases before conclusions can be reached or recommendations made. These are:

Phase 1

The research phase of the potential systemic issue in which information from the Canada Revenue Agency, complaints and public comments on the matter are gathered.
Phase 2

The examination phase in which all of the research is reviewed to identify the underlying issues and work to determine possible solutions.
Phase 3

The reporting phase in which the findings are published in a report with or without recommendations may be presented to the Minister of Finance and National Revenue or to the Minister and to the Chair of the Board of Management.

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To view our systemic examinations to date, visit Reports and publications.

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2026-04-08

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Systemic Examination Process

Phase 1

Phase 2

Phase 3

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