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.
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).
| Date | Title | Sector | Publication type | Category |
|---|---|---|---|---|
| Changes to Capital, Leverage, and Liquidity Requirements, and related Disclosures |
|
Letter | Accounting and Disclosure | |
| Pillar 3 Disclosure Guideline for Domestic Systemically Important Banks (D-SIBs) - Guideline impact analysis statement (2022) |
|
Guideline impact analysis statement | Accounting and Disclosure | |
| Liquidity Adequacy Requirements (LAR) Guideline – Guideline impact analysis statement (2022) | Guideline impact analysis statement | Capital Adequacy Requirements | ||
| Leverage Requirements Guideline – Guideline impact analysis statement (2023) |
|
Guideline impact analysis statement | Capital Adequacy Requirements | |
| Small and Medium-Sized Deposit-Taking Institutions (SMSBs) Capital and Liquidity Requirements Guideline – Guideline impact analysis statement (2023) |
|
Guideline impact analysis statement | Capital Adequacy Requirements | |
| Pillar 3 Disclosure Guideline for Domestic Systemically Important Banks (D-SIBs) - Guideline (2022) |
|
Guideline | Accounting and Disclosure | |
| Pillar 3 Disclosure Guideline for Small and Medium-Sized Deposit-Taking Institutions (SMSBs) |
|
Guideline | Accounting and Disclosure | |
| Leverage Requirements - Guideline (2023) |
|
Guideline | Capital Adequacy Requirements | |
| Small and Medium-Sized Deposit-Taking Institutions (SMSBs) Capital and Liquidity Requirements – Guideline (2023) |
|
Guideline | Capital Adequacy Requirements | |
| 2024 Capital Adequacy Requirements (CAR) Chapter 9 – Market Risk |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2023) Chapter 1 – Overview |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2023) Chapter 7 – Intraday Liquidity Monitoring Tools |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2023) Chapter 2 – Liquidity Coverage Ratio |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2023) Chapter 3 – Net Stable Funding Ratio |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2023) Chapter 4 – Net Cumulative Cash Flow |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2023) Chapter 5 – Operating Cash Flow Statement |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2023) Chapter 6 – Liquidity Monitoring Tools |
|
Guideline | Capital Adequacy Requirements | |
| Pillar 3 Disclosure Guideline for small and medium sized deposit-taking institutions (SMSBs) – Guideline impact analysis statement (2022) |
|
Guideline impact analysis statement | Accounting and Disclosure | |
| 2024 Capital Adequacy Requirements (CAR) Chapter 8 – Credit Valuation Adjustment (CVA) Risk |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) - Guideline (2023) |
|
Guideline | Capital Adequacy Requirements | |
| Register of OSFI-Regulated Internationally Active Insurance Groups |
|
Letter | ||
| Final Guideline B-2 and Guideline B-3 |
|
Letter | Prudential Limits and Restrictions | |
| Release of final 2023 liquidity returns and consultation on draft NCCF reporting instructions |
|
Letter | ||
| Data Maintenance Expectations for Institutions Using the Standardized Approach for Operational Risk Capital Data | Implementation note | Capital Adequacy Requirements | ||
| Operational Risk Capital Data Management Expectations |
|
Letter | ||
| Assessment Tool - Operational Risk Capital Data |
|
Assessment tool | Capital Adequacy Requirements | |
| Completing OSFI Guideline Consequential Changes as a Result of IFRS 17 |
|
Letter | ||
| Accounting for Structured Settlements |
|
Guideline | Accounting and Disclosure | |
| OSFI’s expectations for CDOR Transition |
|
Letter | ||
| Life Supplementary Quarterly Return - Letter (2022) |
|
Letter | ||
| Proposed Revisions to Guideline E-23 on Model Risk Management |
|
Letter | Sound Business and Financial Practices | |
| OSFI maintains the Domestic Stability Buffer level at 2.50% - Letter (2022) |
|
Letter | ||
| OSFI clarifies treatment of innovative real estate secured lending products under Guideline B-20 |
|
Letter | Sound Business and Financial Practices | |
| Clarification on the Treatment of Innovative Real Estate Secured Lending Products under Guideline B-20 |
|
Advisory | Sound Business and Financial Practices | |
| OSFI releases final Guideline B-13 – Technology and Cyber Risk Management - Letter (2022) |
|
Letter | Prudential Limits and Restrictions | |
| Final Life Insurance Capital Adequacy Test (LICAT) 2023 – Letter (2022) |
|
Letter | Capital Adequacy Requirements | |
| Technology and Cyber Risk Management |
|
Guideline | Sound Business and Financial Practices | |
| Life Insurance Capital Adequacy Test (2023) - Chapter 10 Credit for Reinsurance |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2023) - Chapter 1 Overview and General Requirements |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2023) - Chapter 11 Aggregation and Diversification of Risks |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2023) - Chapter 12 Life Insurers Operating in Canada on a Branch Basis |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2023) - Chapter 2 Available Capital |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2023) - Chapter 3 Credit Risk – On-Balance Sheet Items |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2023) - Chapter 4 Credit Risk - Off-Balance Sheet Activities |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2023) - Chapter 5 Market Risk |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2023) - Chapter 6 Insurance Risk |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2023) - Chapter 7 Segregated Fund Guarantee Risk |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2023) - Chapter 8 Operational Risk |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (2023) - Chapter 9 Participating and Adjustable Products |
|
Guideline | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test - Guideline (2023) |
|
Guideline | Capital Adequacy Requirements |