Guidance library
As the regulator for federally regulated financial institutions and private pension plans, we set expectations for operating within the Canadian financial industry. You can find our current guidance in the following list. We also have a list of rescinded guidance.
For guidance on private pension plans, please see Administering pension plans.
How to use this list
You can search by using one or more of the filters. The more filters you use, the narrower your search.
The “keywords” filter will search page titles and content. For example, you can search by the guideline number (such as B-10).
Alternatively, learn how our guidance relates to our mandate.
| Date | Title | Sector | Publication type | Category |
|---|---|---|---|---|
| Notice of changes to minimum base assessments |
|
Letter | ||
| 2025 Memorandum - Earthquake Exposure Data |
|
Letter | ||
| Climate Risk Management |
|
Guideline | Sound Business and Financial Practices | |
| Pillar 3 Disclosure Guideline for Domestic Systemically Important Banks (D-SIBs) (2025) |
|
Guideline | Accounting and Disclosure | |
| Pillar 3 Disclosure Guideline for Small and Medium-Sized Deposit-Taking Institutions (SMSBs) (2025) |
|
Guideline | Accounting and Disclosure | |
| Capital and Liquidity Treatment of Crypto-asset Exposures Guidelines – Letter |
|
Letter | Capital Adequacy Requirements | |
| Capital Treatment of Crypto-asset Exposures (Insurance) – Guideline |
|
Guideline | Capital Adequacy Requirements | |
| Pillar 3 Disclosure Guidelines on Crypto-asset Exposures - letter |
|
Letter | Accounting and Disclosure | |
| Capital and Liquidity Treatment of Crypto-asset Exposures (Banking) – Guideline |
|
Guideline | Capital Adequacy Requirements | |
| Draft Capital Adequacy Requirements Guideline (2026) – Letter |
|
Letter | Capital Adequacy Requirements | |
| Letter to Industry – We are Updating Guideline B-15 for the Final CSSB Standards |
|
Letter | ||
| OSFI technology and cyber incident report – Detailed instructions |
|
Instructions | ||
| Property and Casualty Large Insurance Exposures and Investment Concentration |
|
Guideline | Prudential Limits and Restrictions | |
| Sound Reinsurance Practices and Procedures – Guideline (2025) |
|
Guideline | Sound Business and Financial Practices | |
| Life Insurance Capital Adequacy Test – Guideline (2025) |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2025) – Chapter 1 Overview and General Requirements |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2025) – Chapter 2 Available Capital |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2025) – Chapter 3 Credit Risk – On-Balance Sheet Items |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2025) – Chapter 4 Credit Risk – Off-Balance Sheet Activities |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2025) – Chapter 5 Market Risk |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2025) – Chapter 6 Insurance Risk |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2025) – Chapter 7 Segregated Fund Guarantee Risk |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2025) – Chapter 8 Operational Risk |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2025) – Chapter 9 Participating and Adjustable Products |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2025) – Chapter 10 Credit for Reinsurance |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2025) – Chapter 11 Aggregation and Diversification of Risks |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2025) – Chapter 12 Life Insurers Operating in Canada on a Branch Basis |
|
Guideline | Capital Adequacy Requirements | |
| Mortgage Insurer Capital Adequacy Test - Guideline (2025) |
|
Guideline | Capital Adequacy Requirements | |
| OSFI maintains the level of the Domestic Stability Buffer at 3.50% - Letter (December 2024) |
|
Letter | Capital Adequacy Requirements | |
| Update on implementation timeline for Guideline B-2 title insurance provisions |
|
Letter | Prudential Limits and Restrictions | |
| “2024 Annual update” to the Manual of Reporting Forms and Instructions for Deposit-Taking Institutions |
|
Letter | ||
| Revised Regulatory Notice on Commercial Real Estate Lending | Regulatory notice | Sound Business and Financial Practices | ||
| Liquidity Adequacy Requirements (LAR) - Guideline (2025) |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2025) Chapter 1 – Overview |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2025) Chapter 3 – Net Stable Funding Ratio |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2025) Chapter 4 – Net Cumulative Cash Flow |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2025) Chapter 7 – Intraday Liquidity Monitoring Tools |
|
Guideline | Capital Adequacy Requirements | |
| Small and Medium-Sized Deposit-Taking Institutions (SMSBs) Capital and Liquidity Requirements – Guideline (2025) |
|
Guideline | Capital Adequacy Requirements | |
| Parental Stand-Alone (Solo) Capital Framework for Federally Regulated Life Insurers (2025) |
|
Guideline | Capital Adequacy Requirements | |
| Mortgage Insurer Capital Adequacy Test (MICAT) 2025 - Letter |
|
Letter | Capital Adequacy Requirements | |
| Regulatory Notice on Culture Risk Management – letter |
|
Letter | Sound Business and Financial Practices | |
| Regulatory notice - Culture Risk Management |
|
Regulatory notice | ||
| IFRS 17 Insurance Contracts Guideline |
|
Guideline | ||
| IFRS 17 Insurance Contracts Guideline - Letter |
|
Letter | ||
| OSFI exempts uninsured mortgage straight switches from the prescribed MQR and implements portfolio LTI limits |
|
Letter | Sound Business and Financial Practices | |
| Liquidity Adequacy Requirements Guideline (2025) - Letter |
|
Letter | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2025) – Letter |
|
Letter | ||
| Liquidity Adequacy Requirements (LAR) (2025) Chapter 2 – Liquidity Coverage Ratio |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2025) Chapter 5 – Operating Cash Flow Statement |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2025) Chapter 6 – Liquidity Monitoring Tools |
|
Guideline | Capital Adequacy Requirements |