OSFI Financial Regulatory Insurance Returns and Related Documents

Required to be Filed in Ottawa by Life and P&C Companies and Fraternals

Document Properties

  • Date: January 2017
RETURN LAG DAYS / DUE DATES
Fiscal Year-end/Quarter-end + # of Days
Sector Financial Returns(a) Auditor's Report to Super(625)(b) Actuary's Report Auditor's Rep(b) on MCCSR(630) /TAAM(635) Auditor's Rep(b) on MCT(650) /BAAT(655) Earthquake Exposure Data Return (659) Unpaid Claims and Loss Ratio Exhibits (661) Worldwide Financial Statement(645) P&C Business Plan(640)
Annual Return(605)(b) AAR Excel File (600) DCAT(610)(b) External Review Reports(g)
AAR(615) DCAT(608) CAR(609) Other(607)
Canadian P&C P&C (1A, 1Q and 662)
- Quarterly (Q1-Q3) (1Q, 662) 45                               
- Annual Filing (Q4) (1Q, 1A, 662) 60    60 60   (d) (e) (e) (e) (e)   90 May 31 60   Max 60
- Annual (Q4) REINSURERS (1Q, 1A, 662) 60    90 60   (d) (e) (e) (e) (e)   90 May 31 60   Max 60
Foreign P&C P&C (1A, 1Q and 662)  
- Quarterly (Q1-Q3) (1Q, 662) 45                               
- Annual Filing (Q4) (1Q, 1A, 662) 60    May 31(c) 60   (d) (e) (e) (e) (e)   May 31(c) May 31 60 Various Max 60
- Annual (Q4) REINSURERS (1Q, 1A, 662) 60    May 31(c) 60   (d) (e) (e) (e) (e)   May 31(c) May 31 60 Various Max 60
Canadian Life(f) LIFE (10A, 10Q, 665) OSFI 87  
- Quarterly (Q1-Q3) (10Q, 87) 45 45                             
- Annual Filing (Q4) (10A, 10Q, 665, 87) 60 60  60 60 60 (d) (e) (e) (e) (e) 90          
- Annual (Q4) REINSURERS (10A, 10Q, 665, 87) 60 60  90 60 60 (d) (e) (e) (e) (e) 90          
Foreign Life LIFE (10A, 10Q, 665) OSFI 86   
- Quarterly (Q1-Q3) (10Q, 86) 45 45                             
- Annual Filing (Q4) (10A, 10Q, 665, 86) 60 60  May 31(c) 60 60 (d) (e) (e) (e) (e) May 31       Various  
- Annual (Q4) REINSURERS (10A, 10Q, 665) 60 60  May 31(c) 60 60 (d) (e) (e) (e) (e) May 31       Various  
Canadian Fraternal LIFE (10A, 10Q, 665) OSFI 87   
- Quarterly (Q1-Q3) (10Q, 87) 45 45                             
- Annual Filing (Q4) (10A, 10Q, 665, 87) 60 60  60 60 60 (d) (e) (e) (e) (e)            
Foreign Fraternal LIFE (10A, 10Q, 665) OSFI 86   
- Quarterly (Q1-Q3) (10Q, 86) 45 45                             
- Annual Filing (Q4) (10A, 10Q, 665, 86) 60 60  May 31(c) 60 60 (d) (e) (e) (e) (e)         Various  

(a) Subject to Late & Erroneous Filing Penalty

(b) Subject to Late (only) Filing Penalty

(c) ICA Subsection 644(1)

(d) Earlier of: 30 days after presentation to Board of Directors/Chief Agent, and one year after fiscal year-end

(e) 30 days after transmission to the Audit Committee or to the Chief Agent, as required

(f) Includes Insurance Holding Companies & Non-operating Life Companies

(g) ERR must be requested for the following: AAR, DCAT, Capital Adequacy Requirements by contacting ReturnsAdmin@osfi-bsif.gc.ca or at 613-991-0609