Guidance library

As the regulator for federally regulated financial institutions and private pension plans, we set expectations for operating within the Canadian financial industry.

For guidance on private pension plans, please see Administering pension plans.

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The “keywords” filter will search page titles and content. For example, you can search by the guideline number (such as B-10).

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Date	Title	Sector	Publication type	Category
August 9, 2022	“2022 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Canadian Mortgage Insurance Companies	Banks Foreign Bank Branches Trust and Loan Companies	Letter
August 9, 2022	“2022 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Property and Casualty Insurance Companies	Foreign Bank Branches Property and Casualty Companies	Letter
August 9, 2022	“2022 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Life Insurance Companies and Fraternal Benefit Societies	Life Insurance and Fraternal Companies Foreign Bank Branches	Letter
August 18, 2022	Interim arrangements for the regulatory capital and liquidity treatment of cryptoasset exposures	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Advisory	Capital Adequacy Requirements
September 13, 2022	Unwind of temporary leverage ratio exclusions, effective April 2023	Banks Foreign Bank Branches Trust and Loan Companies	Letter
October 14, 2022	“2022 Annual update” to the Manual of Reporting Forms and Instructions for Deposit-Taking Institutions	Foreign Bank Branches Trust and Loan Companies	Letter
November 7, 2022	Guideline: Assurance on Capital, Leverage and Liquidity Returns	Banks Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter	Accounting and Disclosure
November 9, 2022	Final IFRS 17 Memoranda to The Appointed Actuary for FRIs		Letter
November 30, 2022	Assurance on Capital, Leverage and Liquidity Returns - Guideline (2022)	Banks Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Accounting and Disclosure
November 30, 2022	Assurance on Capital, Leverage and Liquidity Returns – Guideline at a glance (2022)	Banks Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline at a glance	Accounting and Disclosure
December 14, 2022	Revised OSFI Capital Ruling for Limited Recourse Capital Notes	Banks Life Insurance and Fraternal Companies Property and Casualty Companies	Letter	Capital Adequacy Requirements
December 31, 2022	Increase of regulatory prudential limits related to investment, lending and borrowing for all Canadian Property and Casualty Federally Regulated Insurance Companies	Insurance Companies Act	Advisory	Regulatory and legislative
January 12, 2023	Infosheet - Residential Mortgage Underwriting Practices and Procedures Guideline (B-20)	Banks Foreign Bank Branches Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Guideline	Sound Business and Financial Practices
January 18, 2023	Final updated guideline E-16 – Participating account management and disclosure to participating policyholders and adjustable policyholders – Letter (2023)	Life Insurance and Fraternal Companies	Letter
January 18, 2023	Participating account management and disclosure to participating policyholders and adjustable policyholders – Guideline (2023)	Life Insurance and Fraternal Companies	Guideline	Sound Business and Financial Practices
February 3, 2023	2023 update to the Net Cumulative Cash Flow (NCCF) Reporting Forms and Instructions for Deposit-Taking Institutions	Banks Trust and Loan Companies	Letter
March 7, 2023	OSFI issues final Guideline B-15 and responds to consultation feedback	Banks Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter
March 31, 2023	Climate Risk Management	Banks Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Sound Business and Financial Practices
April 1, 2023	OSFI’s Intelligence-led Cyber Resilience Testing (I-CRT) Framework	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Advisory	Sound Business and Financial Practices
April 24, 2023	OSFI response to draft guideline B-10 consultation feedback – Third-party Risk Management		Letter	Sound Business and Financial Practices
April 30, 2023	Third-Party Risk Management Guideline	Banks Foreign Bank Branches Foreign Insurance Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Sound Business and Financial Practices
June 20, 2023	OSFI increases the level of the Domestic Stability Buffer by 50 basis points		Letter
June 30, 2023	Technology and cyber incident reporting		Letter	Supervisory Advisories
June 30, 2023	Life Insurance Capital Adequacy Test 2023 – Adjustments and clarifications	Life Insurance and Fraternal Companies	Adjustments and clarifications	Capital Adequacy Requirements
July 19, 2023	Update to LAR guideline review for wholesale funding sources with retail-like characteristics		Letter	Capital Adequacy Requirements
July 31, 2023	“2023 Annual update” to the manual of financial reporting forms and instructions for property and casualty insurance companies	Property and Casualty Companies	Letter
July 31, 2023	“2023 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Canadian Mortgage Insurance Companies	Banks Foreign Bank Branches Trust and Loan Companies	Letter
July 31, 2023	“2023 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Life Insurance Companies and Fraternal Benefit Societies	Foreign Bank Branches Life Insurance and Fraternal Companies	Letter
August 3, 2023	ICAAP expectations and audit requirements for ICAAP and BCAR	Banks Trust and Loan Companies	Advisory	Supervisory Advisories
August 3, 2023	Internal Capital Adequacy Assessment Process (ICAAP) Template for ICAAP and BCAR	Banks Trust and Loan Companies	Advisory
August 31, 2023	Appointed Actuary: Legal Requirements, Qualifications and Peer Review – Guideline (2023)	Life Insurance and Fraternal Companies Property and Casualty Companies	Guideline	Sound Business and Financial Practices
September 6, 2023	Letter to industry on OSFI’s next steps to implement new provisions of its mandate		Letter
September 12, 2023	OSFI finalizes its Solo Capital guideline and Solo Total Loss Absorbing Capacity (TLAC) guideline	Banks Life Insurance and Fraternal Companies	Letter	Capital Adequacy Requirements
September 30, 2023	Parental Stand-Alone (Solo) Capital Framework for Federally Regulated Life Insurers	Life Insurance and Fraternal Companies	Guideline	Capital Adequacy Requirements
September 30, 2023	Parental Stand-Alone (Solo) TLAC Framework for Domestic Systemically Important Banks (D-SIBs)	Banks	Guideline	Capital Adequacy Requirements
October 16, 2023	OSFI’s response to Guideline B-20 initial consultation feedback on debt serviceability measures	Banks Foreign Bank Branches Trust and Loan Companies Property and Casualty Companies Life Insurance and Fraternal Companies	Consultation response	Sound Business and Financial Practices
October 20, 2023	2024 Capital Adequacy Requirements (CAR) – Letter (2023)	Banks Trust and Loan Companies	Letter	Capital Adequacy Requirements
October 20, 2023	Life Insurance Capital Adequacy Test (LICAT) 2024 - Letter (2023)	Life Insurance and Fraternal Companies	Letter
October 20, 2023	2024 Minimum Capital Test (MCT) – Letter (2023)	Property and Casualty Companies	Letter
October 20, 2023	Mortgage Insurer Capital Adequacy Test (MICAT) 2024 – Letter (2023)	Property and Casualty Companies	Letter
October 24, 2023	OSFI update on Canadian Dollar Offered Rate transition	Banks Trust and Loan Companies Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies	Letter
October 31, 2023	Capital Adequacy Requirements (CAR) - Guideline (2024)	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
October 31, 2023	OSFI upholds current LAR guideline treatment for HISA ETFs	Banks Foreign Bank Branches Trust and Loan Companies	Letter
October 31, 2023	Capital Adequacy Requirements (CAR) (2024) - Chapter 1 – Overview of Risk-based Capital Requirements	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
October 31, 2023	Capital Adequacy Requirements (CAR) (2024) - Chapter 2 – Definition of Capital	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
October 31, 2023	Capital Adequacy Requirements (CAR) (2024) - Chapter 3 – Operational Risk	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
October 31, 2023	Capital Adequacy Requirements (CAR) (2024) - Chapter 4 – Credit Risk – Standardized Approach	Bank Holding Companies Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
October 31, 2023	Capital Adequacy Requirements (CAR) (2024) - Chapter 5 – Credit Risk – Internal Ratings-Based Approach	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
October 31, 2023	Capital Adequacy Requirements (CAR) (2024) - Chapter 6 – Securitization	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
October 31, 2023	Capital Adequacy Requirements (CAR) (2024) - Chapter 7 – Settlement and Counterparty Risk	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements

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