{"id":11676,"date":"2025-10-02T10:25:54","date_gmt":"2025-10-01T14:43:32","guid":{"rendered":"https:\/\/dev.nsira-ossnr.gc.ca\/review-template\/backgrounder-2\/"},"modified":"2025-10-02T10:39:09","modified_gmt":"2025-10-02T14:39:09","slug":"backgrounder","status":"publish","type":"page","link":"https:\/\/nsira-ossnr.gc.ca\/fr\/examens\/nos-examens\/23-08\/examen-des-communications-dinformation-par-des-institutions-federales-au-titre-de-la-loi-sur-la-communication-dinformation-ayant-trait-a-la-securite-du-canada-en-2021\/","title":{"rendered":"Review of Canada Revenue Agency\u2019s Review and Analysis Division (RAD): Backgrounder"},"content":{"rendered":"
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\n Examen de l\u2019OSSNR de la Division de la revue et de l\u2019examen (DRE) de l\u2019ARC <\/h1>\n\n
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Fiche d'information<\/h3>\n\n\n\n

L\u2019Office de surveillance des activit\u00e9s en mati\u00e8re de s\u00e9curit\u00e9 nationale et de renseignement (OSSNR) a r\u00e9cemment achev\u00e9 son examen portant sur la fa\u00e7on dont la Division de la revue et de l\u2019analyse (DRA) de l\u2019Agence du revenu du Canada (ARC) audite les organismes de bienfaisance \u00e0 la suite d\u2019importantes pr\u00e9occupations exprim\u00e9es par des organismes de bienfaisance dirig\u00e9s par des musulmans relativement \u00e0 des traitements jug\u00e9s injustes.<\/p>\n\n\n\n

Ces pr\u00e9occupations ont \u00e9t\u00e9 document\u00e9es dans des recherches et des rapports de d\u00e9fense des droits, y compris un rapport du S\u00e9nat intitul\u00e9 Combattre la haine : L\u2019islamophobie et ses r\u00e9percussions sur les musulmans au Canada.<\/em> Le rapport souligne que les organismes de bienfaisance musulmans sont cibl\u00e9s plus souvent que d\u2019autres et recommande un examen attentif du fonctionnement de la DRA.<\/p>\n\n\n\n

L\u2019OSSNR a pu acc\u00e9der \u00e0 toute l\u2019information requise pour la r\u00e9alisation de cet examen.<\/p>\n\n\n\n

Objet de l\u2019examen<\/strong><\/strong><\/h3>\n\n\n\n

La DRA est l\u2019organe de l\u2019ARC charg\u00e9 de veiller \u00e0 ce que les organismes de bienfaisance ne soient pas utilis\u00e9s pour financer le terrorisme.<\/p>\n\n\n\n

L\u2019objectif de l\u2019OSSNR \u00e9tait de v\u00e9rifier si la DRA auditait les organismes de bienfaisance de fa\u00e7on juste et sans discrimination, conform\u00e9ment aux lois du Canada et \u00e0 la Charte des droits et libert\u00e9s<\/em>.<\/p>\n\n\n\n

Ce que l\u2019OSSNR a constat\u00e9<\/strong><\/h3>\n\n\n\n

La plupart des organismes de bienfaisance audit\u00e9s par la DRA \u00e9taient musulmans ou sikhs, ce qui a soulev\u00e9 des questions quant \u00e0 savoir si la DRA ciblait injustement ces groupes.<\/p>\n\n\n\n

Certains organismes de bienfaisance ont fait l\u2019objet d\u2019un audit m\u00eame s\u2019ils ne posaient aucun risque \u00e9vident de financement du terrorisme, ce qui va \u00e0 l\u2019encontre de l\u2019affirmation de l\u2019ARC selon laquelle la DRA ne fait enqu\u00eate que sur les cas \u00e0 risque \u00e9lev\u00e9.<\/p>\n\n\n\n

L\u2019ARC ne recueille pas suffisamment de donn\u00e9es sur les entit\u00e9s qu\u2019elle audite, notamment la religion ou les ant\u00e9c\u00e9dents des organismes de bienfaisance, ce qui fait qu\u2019il est difficile de d\u00e9terminer avec certitude s\u2019il y a discrimination ou non.<\/p>\n\n\n\n

Ce que l\u2019OSSNR recommande<\/strong><\/h3>\n\n\n\n

L\u2019OSSNR a formul\u00e9 six recommandations visant \u00e0 aider l\u2019ARC \u00e0 pr\u00e9venir les pr\u00e9jug\u00e9s et la discrimination, notamment en commen\u00e7ant \u00e0 recueillir des donn\u00e9es sur les organismes de bienfaisance qu\u2019elle v\u00e9rifie, afin de s\u2019assurer que le processus est \u00e9quitable et transparent.<\/p>\n\n\n\n

La DRA ne devrait auditer les organismes de bienfaisance que lorsqu\u2019il y a une raison manifeste et cr\u00e9dible quant \u00e0 des risques li\u00e9s au financement d\u2019activit\u00e9s terroristes.<\/p>\n\n\n\n

L\u2019ARC n\u2019\u00e9tait pas d\u2019accord pour collecter davantage de donn\u00e9es, mais l\u2019OSSNR affirme que ces renseignements sont importants pour assurer une surveillance \u00e9quitable.<\/p>\n\n\n\n

Importance de la question<\/strong><\/h3>\n\n\n\n

Dans son rapport d\u2019examen, l\u2019OSSNR n\u2019affirme pas qu\u2019il y a bel et bien eu de la discrimination, mais il d\u00e9montre qu\u2019il y a d\u2019importants risques \u00e0 att\u00e9nuer et de s\u00e9rieuses lacunes \u00e0 combler.<\/p>\n\n\n\n

Il est essentiel de veiller \u00e0 ce que les audits soient justes et impartiaux, ce qui permettra de prot\u00e9ger tous les organismes de bienfaisance en renfor\u00e7ant la confiance du public et en respectant les droits des Canadiens.<\/p>\n\n\n\n

<\/p>\n<\/div><\/div>\n<\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":6,"featured_media":2200,"parent":5101,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"template-nsira-subpages.php","meta":{"inline_featured_image":false},"categories":[19,24,28],"tags":[],"yoast_head":"\nReview of Canada Revenue Agency\u2019s Review and Analysis Division (RAD): Backgrounder - National Security and Intelligence Review Agency<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nsira-ossnr.gc.ca\/fr\/examens\/nos-examens\/23-08\/examen-des-communications-dinformation-par-des-institutions-federales-au-titre-de-la-loi-sur-la-communication-dinformation-ayant-trait-a-la-securite-du-canada-en-2021\/\" \/>\n<meta property=\"og:locale\" content=\"fr_CA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Review of Canada Revenue Agency\u2019s Review and Analysis Division (RAD): Backgrounder - 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