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 |
|---|---|---|---|
| Solo Capital Return | Insurance companies | Instructions | Solo Capital Return |
| Life Core Financial Quarterly Return (LF1) - Validation rules [ XLSX 111.22 KB ] | Insurance companies | Validation rules | Life Insurance Return and Instructions |
| Earthquake Exposure Data Form Instructions | Insurance companies | Instructions | Earthquake Exposure Data |
| Property and casualty insurance return – Section II – Filing Requirements | Insurance companies | Instructions | Property and casualty insurance return |
| PC5 Sample XML (ULCRE/PC5) [ XML 10.21 KB ] | Insurance companies | XML file | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |
| Mortgage Insurance Return – Section I – Introduction | Insurance companies | Introduction | Mortgage Insurance Return and Instructions |
| MI3 Core Financial Statement Return Validation Rules [ XLSX 69.63 KB ] | Insurance companies | Validation rules | Mortgage Insurance Return and Instructions |
| Quarterly return (tracked changes) - LICAT LCQ 2020 [ XLSX 211.48 KB ] | Insurance companies | Quarterly return | Life Insurance Capital Adequacy Test (LICAT) |
| Life Insurance Return – Section IV – Detailed Instructions | Insurance companies | Detailed instructions | Life Insurance Return and Instructions |
| 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) |
| Provincial return (LFPROV) - Tracked changes [ XLSX 180.1 KB ] | Insurance companies | Provincial return | Life Insurance Return and Instructions |
| Property and casualty insurance return – Section VI – Change Control Log | Insurance companies | Change control log | Property and casualty insurance return |
| Life Supervisory Annual Return (LF3) - Tracked changes [ XLSX 410.93 KB ] | Insurance companies | Annual 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 |
| Business and Data Definitions - UCLRE (PC5) (draft) [ XLSX 902.58 KB ] | Insurance companies | Data definitions | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |
| Mortgage Insurers Provincial Annual Return (with track changes) [ XLSX 71.77 KB ] | Insurance companies | Provincial return | Mortgage Insurance Return and Instructions |
| 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 |