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 |
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Final Guideline E-20 - CDOR Benchmark-Setting Submissions |
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Letter | Sound Business and Financial Practices | |
Final Guideline E-21 – Operational Risk Management - Letter (2016) |
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Letter | Sound Business and Financial Practices | |
Final IFRS 17 Memoranda to The Appointed Actuary for FRIs | Letter | |||
Final IFRS 17 Regulatory Forms and Instructions for FRIs | Letter | |||
Final Life Insurance Capital Adequacy Test (LICAT) 2023 – Letter (2022) |
|
Letter | Capital Adequacy Requirements | |
Final Revised Guideline B-20: Residential Mortgage Underwriting Practices and Procedures |
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Letter | Sound Business and Financial Practices | |
Final updated guideline E-16 – Participating account management and disclosure to participating policyholders and adjustable policyholders – Letter (2023) |
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Letter | ||
Financial Statements Requirements – Canadian Mutual Company Demutualizations |
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Guidance note | ||
Foreign Bank Branch Deposit Requirement Guideline (Guideline A-10) |
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Guideline impact analysis statement | Capital Adequacy Requirements | |
Foreign Bank Branch Deposit Requirement |
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Guideline | Capital Adequacy Requirements | |
Foreign DTI Subsidiary IRB Self-Assessment Instructions |
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Instructions | Capital Adequacy Requirements | |
Foreign Entities Operating in Canada on a Branch Basis – Letter (2021) |
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Letter | Sound Business and Financial Practices | |
Foreign Entities Operating in Canada on a Branch Basis – Guideline (2021) |
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Guideline | Sound Business and Financial Practices | |
Frequently asked questions – Basel III reforms | Frequently asked questions | |||
Global Systemically Important Banks – Public Disclosure Requirements |
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Advisory | Accounting and Disclosure | |
Guide to Intervention for Federally Regulated Deposit-Taking Institutions (Letter) | Letter | |||
Guide to Intervention for Federally Regulated Life Insurance Companies (Letter) |
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Letter | ||
Guide to Intervention for Federally Regulated Property and Casualty Insurance Companies (Letter) |
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Letter | ||
Guidance for Reinsurance Security Agreements – Letter (2010) |
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Letter | ||
Guideline: Assurance on Capital, Leverage and Liquidity Returns |
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Letter | Accounting and Disclosure | |
Guideline B-11 on Pledging |
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Letter | Prudential Limits and Restrictions | |
Guideline E-20 - CDOR Benchmark-Setting Submissions - Guideline impact analysis statement (2014) |
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Guideline impact analysis statement | Sound Business and Financial Practices | |
Guideline E-21– Operational Risk Self-Assessment Template |
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Letter | Sound Business and Financial Practices | |
ICAAP expectations and audit requirements for ICAAP and BCAR |
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Advisory | Supervisory Advisories | |
IFRS 17 Transition and Progress Report Requirements for Federally Regulated Insurers |
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Advisory | Accounting and Disclosure | |
IFRS 9 Financial Instruments and Disclosures |
|
Guideline | Accounting and Disclosure | |
Implementation Timeline for Basel III Operational Risk Capital Requirements |
|
Letter | ||
Increase of regulatory prudential limits related to investment, lending and borrowing for all Canadian Property and Casualty Federally Regulated Insurance Companies |
|
Advisory | Regulatory and legislative | |
Infosheet - Residential Mortgage Underwriting Practices and Procedures Guideline (B-20) |
|
Guideline | Sound Business and Financial Practices | |
Insurance in Canada of Risks |
|
Advisory | Regulatory and legislative | |
Integrity and Security - Guideline |
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Guideline | Sound Business and Financial Practices | |
Integrity and Security - Letter |
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Letter | Sound Business and Financial Practices | |
Interest Rate Risk Management - Guideline (2019) |
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Guideline | Sound Business and Financial Practices | |
Interim arrangements for the regulatory capital and liquidity treatment of cryptoasset exposures |
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Advisory | Capital Adequacy Requirements | |
Internal Capital Adequacy Assessment Process (ICAAP) – Letter (2010) | Letter | |||
Internal Capital Adequacy Assessment Process (ICAAP) Template for ICAAP and BCAR |
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Advisory | ||
Internal Capital Adequacy Assessment Process (ICAAP) – Guideline impact analysis statement (2010) |
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Guideline impact analysis statement | Sound Business and Financial Practices | |
Internal Capital Adequacy Assessment Process (ICAAP) for Deposit-Taking Institutions – Guideline (2010) |
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Guideline | Sound Business and Financial Practices | |
Internal Model Oversight Framework - Guideline impact analysis statement (2019) |
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Guideline impact analysis statement | Sound Business and Financial Practices | |
Internal Model Oversight Framework | Letter | Sound Business and Financial Practices | ||
Investment Concentration Limit for Property and Casualty Insurance Companies |
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Guideline | Prudential Limits and Restrictions | |
Large Exposure Limits |
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Guidance note | Prudential Limits and Restrictions | |
Large Exposure Limits - 1994 |
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Guideline | Prudential Limits and Restrictions | |
Large Exposure Limits - 2003 |
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Guideline | Prudential Limits and Restrictions | |
Large Exposure Limits for Domestic Systemically Important Banks – Guideline (2019) |
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Guideline | Prudential Limits and Restrictions | |
Legislative Framework for Foreign Banks |
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Advisory | Regulatory and legislative | |
Letter to industry on OSFI’s next steps to implement new provisions of its mandate | Letter | |||
Leverage Ratio Disclosure Requirements |
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Guideline | Accounting and Disclosure | |
Leverage Requirements - Guideline (2023) |
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Guideline | Capital Adequacy Requirements | |
Leverage Requirements Guideline – Guideline impact analysis statement (2023) |
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Guideline impact analysis statement | Capital Adequacy Requirements |