加拿大：金融部门评估计划对遵守巴塞尔有效银行监管核心原则的详细评估

FINANCIAL SECTOR ASSESSMENT PROGRAM DETAILED ASSESSMENT OF OBSERVANCE—BASELCORE PRINCIPLES FOR EFFECTIVE BANKINGSUPERVISION ThisDetailed Assessment of Observance—Basel CorePrinciples for Effective BankingSupervisionwas prepared by a staff team of the International Monetary Fund. It is basedon the information available at the time it was completed onJuly 22, 2025. Copies of this report are available to the public from International Monetary Fund•Publication ServicesPO Box 92780•Washington, D.C. 20090Telephone: (202) 623-7430•Fax: (202) 623-7201E-mail:publications@imf.org Web:http://www.imf.org International Monetary FundWashington, D.C. CANADA FINANCIAL SECTOR ASSESSMENT PROGRAM DETAILED ASSESSMENT OFOBSERVANCE BASEL CORE PRINCIPLES FOR EFFECTIVE BANKINGSUPERVISION This Detailed Assessment Report was prepared in thecontext of the IMF Financial Sector AssessmentProgram (FSAP) mission in Canada during October–November 2024, overseen by the IMF’s Monetary andCapital Markets Department. Further information onthe FSAP program can be found athttp://www.imf.org/external/np/fsap/fssa.aspx Prepared By Monetary and CapitalMarkets Department CONTENTS Glossary__________________________________________________________________________________________4 SUMMARY AND MAIN FINDINGS______________________________________________________________7 A.Responsibility, Objectives, Powers, Independence, Accountability (CPs 1–2) __________________9B.Ownership, Licensing, and Structure (CPs 4–7) _________________________________________________9C.Methods of Ongoing Supervision (CPs 8–10) _________________________________________________10D.Corrective and Sanctioning Powers of Supervisors (CP 11)____________________________________10E.Cooperation, Consolidated and Cross-Border Banking Supervision (CPs 3, 12-13)____________11F.Corporate Governance (CP 14) ________________________________________________________________12G.Prudential Requirements, Regulatory Framework, Accounting and Disclosure (CPs 15–28) ___12H.Abuse of Financial Services (CP 29) ___________________________________________________________14 INTRODUCTION AND METHODOLOGY _______________________________________________________15 A.Introduction __________________________________________________________________________________15B.Information and Methodology Used for Assessment__________________________________________15 INSTITUTIONAL AND MARKET STRUCTURE—OVERVIEW ___________________________________18 A. Sound and Sustainable Macroeconomic Policies______________________________________________19B. Framework for Financial Stability Policy Formulation__________________________________________20C. A Well-Developed Public Infrastructure _______________________________________________________23D. Framework for Crisis Management, Recovery, and Resolution ________________________________25E. An Appropriate Level of Systemic Protection (or Public Safety Net) ___________________________27F. Effective Market Discipline ____________________________________________________________________27 DETAILED ASSESSMENT _______________________________________________________________________28 A.Supervisory Powers, Responsibilities, and Functions __________________________________________28B.Prudential Regulations and Requirements ___________________________________________________227 SUMMARY COMPLIANCE WITH THE BASEL CORE PRINCIPLES____________________________405 RECOMMENDED ACTIONS AND AUTHORITIES’ COMMENTS______________________________416 A. Recommended Actions ______________________________________________________________________416B. Authorities’ Response to the Assessment ____________________________________________________424 BOX 1. The 2024 Revised Core Principles _____________________________________________________________16 Glossary ABCPAsset BackedCommercial PaperAMFAutorité des Marchés FinanciersAML/CFTAnti-Money Laundering and Countering the Financing of TerrorismFinancingAMPsAdministrative Monetary PenaltiesAROAnnual Risk OutlookASCAlberta Securities CommissionBABank ActBCBSBasel Committee on Banking SupervisionBCPBasel Core Principles for Effective Banking SupervisionBCSCBritish Columbia Securities CommissionBIABankruptcy and Insolvency ActBoCBank of CanadaCARCapital Adequacy RequirementsCCAACompanies’ Creditors Arrangement ActCCBCapital Conservation BufferCCFCredit Conversion FactorCCRCounterparty Credit RiskCCRDCulture & Compliance Risk DivisionCCyBCountercyclical Capital BufferCDICCanada Deposit Insurance CorporationCEOChief Executive OfficerCFOChief Financial OfficerCMGsCrisis Management GroupsCMHCCanada Mortgage and Housing CorporationCMRCCapital Model Review CommitteeCPABThe Canadian Public Accountability BoardCRDCredit Risk DepartmentCROChief Risk OfficerCRRCredit Risk ReviewCSACanadian Securities AdministratorsDOFDepartment of FinanceD-SIBsDomestic Systemically Important BanksD-SIFIDomestic Systemically Important Financial InstitutionsDTIDeposit-ta