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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Date	Title	Sector	Publication type	Category
October 31, 2010	Internal Capital Adequacy Assessment Process (ICAAP) for Deposit-Taking Institutions – Guideline (2010)	Banks Trust and Loan Companies	Guideline	Sound Business and Financial Practices
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
May 31, 2019	Interest Rate Risk Management - Guideline (2019)	Banks Trust and Loan Companies	Guideline	Sound Business and Financial Practices
January 31, 2024	Integrity and Security - Letter	Banks Cooperative Credit Associations Foreign Bank Branches Foreign Insurance Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter	Sound Business and Financial Practices
January 31, 2024	Integrity and Security - Guideline	Banks Cooperative Credit Associations 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
September 30, 2007	Insurance in Canada of Risks	Life Insurance and Fraternal Companies	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
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 20, 2020	Implementation Timeline for Basel III Operational Risk Capital Requirements	Banks Trust and Loan Companies	Letter
June 30, 2016	IFRS 9 Financial Instruments and Disclosures	Banks Foreign Bank Branches Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Guideline	Accounting and Disclosure
May 31, 2018	IFRS 17 Transition and Progress Report Requirements for Federally Regulated Insurers	Life Insurance and Fraternal Companies Property and Casualty Companies	Advisory	Accounting and Disclosure
August 3, 2023	ICAAP expectations and audit requirements for ICAAP and BCAR	Banks Trust and Loan Companies	Advisory	Supervisory Advisories
April 12, 2017	Guideline E-21– Operational Risk Self-Assessment Template	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter	Sound Business and Financial Practices
September 30, 2014	Guideline E-20 - CDOR Benchmark-Setting Submissions - Guideline impact analysis statement (2014)	Banks	Guideline impact analysis statement	Sound Business and Financial Practices
May 30, 2003	Guideline B-11 on Pledging	Banks Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Letter	Prudential Limits and Restrictions
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
December 24, 2010	Guidance for Reinsurance Security Agreements – Letter (2010)	Life Insurance and Fraternal Companies Property and Casualty Companies	Letter
February 26, 2008	Guide to Intervention for Federally Regulated Deposit-Taking Institutions (Letter)		Letter
July 31, 2008	Guide to Intervention for Federally Regulated Life Insurance Companies (Letter)	Life Insurance and Fraternal Companies	Letter
March 8, 2018	Guide to Intervention for Federally Regulated Property and Casualty Insurance Companies (Letter)	Property and Casualty Companies	Letter
August 31, 2021	Global Systemically Important Banks – Public Disclosure Requirements	Banks	Advisory	Accounting and Disclosure
	Frequently asked questions – Basel III reforms		Frequently asked questions
June 28, 2021	Foreign Entities Operating in Canada on a Branch Basis – Letter (2021)	Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies	Letter	Sound Business and Financial Practices
July 31, 2021	Foreign Entities Operating in Canada on a Branch Basis – Guideline (2021)	Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies	Guideline	Sound Business and Financial Practices
January 31, 2006	Foreign DTI Subsidiary IRB Self-Assessment Instructions	Banks Trust and Loan Companies	Instructions	Capital Adequacy Requirements
December 31, 2019	Foreign Bank Branch Deposit Requirement Guideline (Guideline A-10)	Foreign Bank Branches	Guideline impact analysis statement	Capital Adequacy Requirements
December 31, 2019	Foreign Bank Branch Deposit Requirement	Foreign Bank Branches	Guideline	Capital Adequacy Requirements
June 30, 1999	Financial Statements Requirements – Canadian Mutual Company Demutualizations	Life Insurance and Fraternal Companies	Guidance note
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
October 17, 2017	Final Revised Guideline B-20: Residential Mortgage Underwriting Practices and Procedures	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter	Sound Business and Financial Practices
July 21, 2022	Final Life Insurance Capital Adequacy Test (LICAT) 2023 – Letter (2022)	Life Insurance and Fraternal Companies	Letter	Capital Adequacy Requirements
April 30, 2021	Final IFRS 17 Regulatory Forms and Instructions for FRIs		Letter
November 9, 2022	Final IFRS 17 Memoranda to The Appointed Actuary for FRIs		Letter
June 29, 2016	Final Guideline E-21 – Operational Risk Management - Letter (2016)	Banks Foreign Bank Branches Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Letter	Sound Business and Financial Practices
September 12, 2014	Final Guideline E-20 - CDOR Benchmark-Setting Submissions	Banks	Letter	Sound Business and Financial Practices
July 16, 2014	Final Guideline D-11 – Public Disclosure Requirements for Domestic Systemically Important Banks on Liquidity Coverage Ratio	Banks	Letter	Accounting and Disclosure
April 10, 2019	Final Guideline B-2: Large Exposure Limits for D-SIBs	Banks Foreign Bank Branches Trust and Loan Companies	Letter	Prudential Limits and Restrictions
February 11, 2022	Final Guideline B-2 and Guideline B-3	Banks Property and Casualty Companies	Letter	Prudential Limits and Restrictions
September 18, 2018	Final Corporate Governance Guideline – Letter (2018)	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter
November 14, 2023	Final Amendments to Pillar 3 Disclosure Guidelines for Domestic Systemically Important Banks (D-SIBs) and Small and Medium-Sized Deposit Taking Institutions (SMSBs)	Banks Trust and Loan Companies	Letter	Accounting and Disclosure
May 9, 2014	External Audit Quality Initiatives – Insurers	Life Insurance and Fraternal Companies Property and Casualty Companies	Advisory	Accounting and Disclosure
May 9, 2014	External Audit Quality Initiatives - Deposit-taking institutions	Banks Foreign Bank Branches Trust and Loan Companies	Advisory	Accounting and Disclosure
May 31, 1999	Expert Opinions and Report - Canadian Company Demutualizations	Life Insurance and Fraternal Companies	Guidance note
September 13, 2017	Enterprise-Wide Model Risk Management Guideline - Letter (2017)	Banks Trust and Loan Companies	Letter	Sound Business and Financial Practices
September 30, 2017	Enterprise-Wide Model Risk Management Guideline - Guideline impact analysis statement (2017)	Banks Trust and Loan Companies	Guideline impact analysis statement	Sound Business and Financial Practices
September 30, 2017	Enterprise-Wide Model Risk Management for Deposit-Taking Institutions - Guideline (2017)	Banks Trust and Loan Companies	Guideline	Sound Business and Financial Practices
February 28, 2013	Earthquake Exposure Sound Practices - Letter (2013)	Property and Casualty Companies	Letter	Prudential Limits and Restrictions
February 28, 2013	Earthquake Exposure Sound Practices - Guideline impact analysis statement (2013)	Property and Casualty Companies	Guideline impact analysis statement	Prudential Limits and Restrictions
February 28, 2013	Earthquake Exposure Sound Practices - Guideline (2013)	Property and Casualty Companies	Guideline	Prudential Limits and Restrictions
June 30, 2016	E-21 Operational Risk Management - Guideline impact analysis statement (2016)	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline impact analysis statement	Sound Business and Financial Practices

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