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 |
|---|---|---|---|
| Mortgage Insurers Core Financial Statement Return (with track changes) [ XLSX 150.98 KB ] | Insurance companies | Core return | Mortgage Insurance Return and Instructions |
| Quarterly return (clean) - LICAT LCQ 2020 [ XLSX 211.25 KB ] | Insurance companies | Quarterly return | Life Insurance Capital Adequacy Test (LICAT) |
| Life Memorandum to the Appointed Actuary (2022) | Insurance companies | Memorandum | Life Memorandum to the Appointed Actuary (2022) |
| Business Specifications for the Climate-Related Risk Returns for Insurers | Insurance companies | Instructions | Climate-related risk returns |
| Life Insurance Return – Section III – Definitions | Insurance companies | Definitions | Life Insurance Return and Instructions |
| Annual supplement (clean) - LICAT LCA 2021 [ XLSX 548.19 KB ] | Insurance companies | Annual supplement | Life Insurance Capital Adequacy Test (LICAT) |
| 2023 Life Insurance Capital Adequacy Test - Filing Instructions | Insurance companies | Instructions | Life Insurance Capital Adequacy Test (LICAT) |
| Provincial return (LFPROV) - Clean [ XLSX 100.17 KB ] | Insurance companies | Provincial return | Life Insurance Return and Instructions |
| Property and casualty insurance return – Section V – Jurisdictional Requirements | Insurance companies | Instructions | Property and casualty insurance return |
| Life Supervisory Annual Return (LF3) - Clean [ XLSX 277.35 KB ] | Insurance companies | Annual return | Life Insurance Return and Instructions |
| Mortgage Insurance Return – Section IV – Detailed Instructions | Insurance companies | Detailed instructions | Mortgage Insurance Return and Instructions |
| Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) | Insurance companies | Instructions | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |
| Mortgage Insurers Provincial Annual Return (MIPROV) [ XLSX 47.29 KB ] | Insurance companies | Provincial return | Mortgage Insurance Return and Instructions |
| Quarterly return (tracked changes) - LICAT LCQ 2023 [ XLSX 257.61 KB ] | Insurance companies | Quarterly return | Life Insurance Capital Adequacy Test (LICAT) |
| IFRS 17 Life Memorandum to the Appointed Actuary - 2023 | Insurance companies | Memorandum | IFRS 17 Life Memorandum to the Appointed Actuary - 2023 |
| Mortgage Insurers Supervisory Annual Return (MI5) [ XLSX 146.28 KB ] | Insurance companies | Annual return | Mortgage Insurance Return and Instructions |
| Validation rules - LICAT LCA 2021 [ XLSX 72.37 KB ] | Insurance companies | Validation rules | Life Insurance Capital Adequacy Test (LICAT) |
| Sample return - Life insurers KMPG (OL) 2024 [ XLSX 122.56 KB ] | Insurance companies | Sample return | Life insurers key metrics (OL) |
| Appointed Actuary’s Report Discount Curve (PC6) | Insurance companies | Instructions | Appointed Actuary’s Report Discount Curve (PC6) |
| Life Supplementary Quarterly Return (LF4) – Instructions | Insurance companies | Supplementary return instructions | Life Insurance Return and Instructions |