2016年-IMF国际货币组织全球_Canada_Report_on_the_Observance_of_Standards_and_Codes_13页_436kb

报告摘要

Canada AML/CFT Observance Report Summary (FATF Recommendations)

Core Content

This report, prepared by the International Monetary Fund (IMF) in August 2016, evaluates Canada's compliance with the Financial Action Task Force (FATF) 40 Recommendations on Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT). It outlines the strengths and weaknesses of Canada's AML/CFT framework, identifies key risks, and provides recommendations for improvement.

Main Points and Key Findings

1. Framework and Compliance

Canada has a strong AML/CFT legal and institutional framework that is comprehensive and supported by competent authorities.
The framework is generally aligned with the FATF standards, but significant loopholes exist, particularly in the legal professions (legal counsels, legal firms, and Quebec notaries), which are not subject to AML/CFT obligations.
AML/CFT cooperation and coordination at the policy and operational levels are generally good.

2. Risk Assessment and Monitoring

The 2015 National Risk Assessment (NRA) is of good quality and identifies key ML/TF risks, including fraud, corruption, drug trafficking, and tax evasion.
The real estate and DPMS (Dealers in Precious Metals and Stones) sectors are identified as high-risk areas with inadequate supervision.
Beneficial ownership is a major concern, as legal entities and trusts are at high risk of misuse and are not adequately monitored.

3. Financial Intelligence and Investigations

The Financial Intelligence Unit (FINTRAC) collects and analyzes a wide range of information, but is not authorized to request additional data from reporting entities (REs).
Law enforcement agencies (LEAs) have adequate powers to conduct investigations, but asset recovery is low, and ML investigations are underprioritized.
Strategic reports are produced by FINTRAC to support LEAs, but cross-border cash movements are not fully exploited for intelligence.

4. Terrorist Financing (TF) and Sanctions

Canada prioritizes TF investigations and prosecutions, and has some success in freezing funds of designated individuals.
Targeted financial sanctions (TFS) are implemented well by financial institutions (FIs) but not by DNFBPs (Designated Non-Financial Businesses and Professions).
Charities (NPOs) are monitored on a risk basis, but inspections are limited despite high risk.

5. Supervision and Regulatory Oversight

FIs, including the six systemically important banks, are well-supervised and aware of their obligations.
DNFBPs, especially real estate agents and DPMS, are not sufficiently aware of AML/CFT requirements.
FINTRAC and OSFI have good supervisory coverage, but coordination between them is lacking, leading to duplication of efforts.

6. International Cooperation

Canada provides broad mutual legal assistance (MLA) and has an adequate extradition framework.
Informal cooperation is effective, but formal MLA is used relatively infrequently.
Some weaknesses in the framework, such as FINTRAC's inability to request additional information from REs and low STR reporting from DNFBPs, hinder international assistance.

Priority Actions for Improvement

Subject legal counsels, legal firms, and Quebec notaries to AML/CFT obligations and supervision.
Ensure timely access to accurate beneficial ownership information and authorize FINTRAC to obtain further data from REs.
Expand AML/CFT coverage to all FIs and DNFBPs.
Enhance detection and prosecution of ML cases related to high-risk predicate offenses, third-party ML, self-laundering, and the misuse of legal persons and trusts.
Improve asset recovery as a policy objective.
Require DNFBPs to identify and verify beneficial owners and PEPs.
Coordinate supervision of federally regulated financial institutions (FRFIs) between OSFI and FINTRAC.
Develop sector-specific expertise for real estate and DPMS sectors.

Compliance and Effectiveness Ratings

Compliance Ratings (R.1–R.40)

Recommendation	Compliance Rating
R.1	LC
R.2	C
R.3	C
R.4	LC
R.5	LC
R.6	LC
R.7	LC
R.8	C
R.9	C
R.10	LC
R.11	LC
R.12	NC
R.13	LC
R.14	C
R.15	NC
R.16	PC
R.17	PC
R.18	LC
R.19	C
R.20	PC
R.21	LC
R.22	NC
R.23	NC
R.24	PC
R.25	NC
R.26	LC
R.27	C
R.28	PC
R.29	PC
R.30	C
R.31	LC
R.32	LC
R.33	C
R.34	LC
R.35	LC
R.36	C
R.37	LC
R.38	LC
R.39	C
R.40	LC

Effectiveness Ratings (IO.1–IO.11)

Immediate Outcome	Effectiveness Rating
IO.1	Sub.
IO.2	Sub.
IO.3	Sub.
IO.4	Mod.
IO.5	Low
IO.6	Mod.
IO.7	Mod.
IO.8	Mod.
IO.9	Sub.
IO.10	Sub.
IO.11	Mod.

Authorities' Response

The Government of Canada acknowledges the report and is committed to strengthening its AML/ATF regime.
Since the report, several regulatory measures have been introduced to improve compliance, including:
- Amendments to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (effective in 2017).
- Plans to expand AML/CFT coverage to prepaid payment products, virtual currencies, and foreign MSBs.
- Continued review of beneficial ownership collection and corporate governance.
- The RCMP is implementing a new ML strategy, including training and enhanced cooperation with FINTRAC.
A new Advisory Committee has been established to improve cooperation with the private sector.

Conclusion

Canada has made significant progress in aligning its AML/CFT framework with international standards, but key gaps remain, especially in supervision of DNFBPs, beneficial ownership verification, and comprehensive asset recovery. The report emphasizes the need for enhanced coordination, expanded coverage, and improved implementation to strengthen the country's AML/CFT system.

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