The research component is designed to obtain information domestically and internationally on potential schemes. We have created centres of expertise that actually receive that information and review it, the view to which, if that problem exists in Canada, is to identify what the indicators are that a scheme is out there, and then identify the taxpayers and provide that information to the audit community so that the audit community, in the course of doing an audit, will be able to identify if there is aggressive international tax planning.
On February 5th, 2013. See this statement in context.