Financial reporting instructions
Refer to the list for instructions on how to complete financial returns and reports in the Regulatory Reporting System.
See more information on how to file and submit a return.
| Title | Industry | Document type | Return |
|---|---|---|---|
| Annual supplement (tracked changes) - LICAT LCA 2021 [ XLSX 548.28 KB ] | Insurance companies | Annual supplement | Life Insurance Capital Adequacy Test (LICAT) |
| Quarterly return (clean) - LICAT 2024 [ XLSX 272.78 KB ] | Insurance companies | Quarterly return | Life Insurance Capital Adequacy Test (LICAT) |
| Property and casualty insurance return – Section VI – Change Control Log | Insurance companies | Change control log | Property and casualty insurance return |
| Provincial return (LFPROV) - Tracked changes [ XLSX 180.1 KB ] | Insurance companies | Provincial return | Life Insurance Return and Instructions |
| 2024 P&C Minimum Capital Test and Branch Adequacy of Assets Test PC4 instructions | Insurance companies | Return instructions | Property and Casualty Minimum Capital Test and Branch Adequacy of Assets Test (PC4) |
| Mortgage Insurance Return – Section V – Jurisdictional Requirements | Insurance companies | Jurisdictional requirements | Mortgage Insurance Return and Instructions |
| Life Supervisory Annual Return (LF3) - Tracked changes [ XLSX 410.93 KB ] | Insurance companies | Annual return | Life Insurance Return and Instructions |
| Mortgage Insurers Provincial Annual Return (with track changes) [ XLSX 71.77 KB ] | Insurance companies | Provincial return | Mortgage Insurance Return and Instructions |
| Business and Data Definitions - UCLRE (PC5) (draft) [ XLSX 902.58 KB ] | Insurance companies | Data definitions | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |
| Validation rules - Key Metrics Report for Life Insurers (OL) [ XLSX 12.88 KB ] | Insurance companies | Validation rules | Life insurers key metrics (OL) |
| IFRS 17 Property and Casualty Memorandum to the Appointed Actuary - 2023 | Insurance companies | Memorandum | IFRS 17 Property and Casualty Memorandum to the Appointed Actuary - 2023 |
| Mortgage Insurers Supervisory Annual Return (with track changes) [ XLSX 221.75 KB ] | Insurance companies | Annual return | Mortgage Insurance Return and Instructions |
| Annual supplement (clean) - LICAT LCA 2023 [ XLSX 507.47 KB ] | Insurance companies | Annual supplement | Life Insurance Capital Adequacy Test (LICAT) |
| Life Insurance Return – Section I – Introduction | Insurance companies | Introduction | Life Insurance Return and Instructions |
| Validation rules - Key metrics for Property and Casualty Insurers [ XLSX 12 KB ] | Insurance companies | Validation rules | Property and casualty insurers key metrics (OP) |
| Business Specifications for the Climate-Related Risk Returns for Insurers | Insurance companies | Instructions | Climate-related risk returns |
| Property and casualty insurance return – Section III – Definitions | Insurance companies | Instructions | Property and casualty insurance return |
| Mortgage Insurer Capital Adequacy Test - Filing Instructions | Insurance companies | Instructions | Mortgage Insurer Capital Adequancy Test (MICAT) |
| Life Supervisory Quarterly Return (LF2) - Validation rules [ XLSX 156.75 KB ] | Insurance companies | Validation rules | Life Insurance Return and Instructions |
| Mortgage Insurance Return – Section II – Filing Requirements | Insurance companies | Filing requirements | Mortgage Insurance Return and Instructions |