In 2016, ISB completed an audit of the enforcement function that was executed by former Canada Revenu Agency (CRA) executive Dennis Meunier. This audit resulted in what has been termed the Meunier Report. The Meunier report provides 44 recommendations to ISB on how to improve the enforcement function and a related project – Enforcement as a Practice (EaaP) has been started to implement these improvements. The EaaP project has scheduled a Beta trial starting on June 7, 2021 and has requested that the electronic solution be in place so the software and new processes can be validated together.