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.

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Date	Title	Sector	Publication type	Category
September 9, 2020	"2020 Annual Update" to the Manual of Financial Reporting Forms and Instructions for Life Insurance Companies and Fraternal Benefit Societies	Life Insurance and Fraternal Companies Foreign Bank Branches	Letter
September 9, 2020	"2020 Annual Update" to the Manual of Financial Reporting Forms and Instructions for Property and Casualty Insurance Companies	Property and Casualty Companies Foreign Bank Branches	Letter
November 5, 2021	“2021 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Life Insurance Companies and Fraternal Benefit Societies	Life Insurance and Fraternal Companies Foreign Bank Branches	Letter
November 5, 2021	"2021 Annual Update" to the Manual of Financial Reporting Forms and Instructions for Property and Casualty Insurance Companies	Property and Casualty Companies	Letter
November 5, 2021	“2021 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Canadian Mortgage Insurance Companies	Property and Casualty Companies	Letter
August 9, 2022	“2022 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Canadian Mortgage Insurance Companies	Banks Foreign Bank Branches Trust and Loan Companies	Letter
October 14, 2022	“2022 Annual update” to the Manual of Reporting Forms and Instructions for Deposit-Taking Institutions	Foreign Bank Branches Trust and Loan Companies	Letter
August 9, 2022	“2022 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Property and Casualty Insurance Companies	Foreign Bank Branches Property and Casualty Companies	Letter
August 9, 2022	“2022 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Life Insurance Companies and Fraternal Benefit Societies	Life Insurance and Fraternal Companies Foreign Bank Branches	Letter
November 22, 2023	"2023 Annual update" to the Manual of Reporting Forms and Instructions for Deposit-taking Institutions	Foreign Bank Branches Trust and Loan Companies	Letter
July 31, 2023	“2023 Annual update” to the manual of financial reporting forms and instructions for property and casualty insurance companies	Property and Casualty Companies	Letter
July 31, 2023	“2023 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Canadian Mortgage Insurance Companies	Banks Foreign Bank Branches Trust and Loan Companies	Letter
July 31, 2023	“2023 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Life Insurance Companies and Fraternal Benefit Societies	Foreign Bank Branches Life Insurance and Fraternal Companies	Letter
February 3, 2023	2023 update to the Net Cumulative Cash Flow (NCCF) Reporting Forms and Instructions for Deposit-Taking Institutions	Banks Trust and Loan Companies	Letter
January 31, 2022	2024 Capital Adequacy Requirements (CAR) Chapter 9 – Market Risk	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
January 31, 2022	2024 Capital Adequacy Requirements (CAR) Chapter 8 – Credit Valuation Adjustment (CVA) Risk	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
October 20, 2023	2024 Capital Adequacy Requirements (CAR) – Letter (2023)	Banks Trust and Loan Companies	Letter	Capital Adequacy Requirements
February 28, 2024	2024 Memorandum - Earthquake Exposure Data	Property and Casualty Companies	Letter
October 20, 2023	2024 Minimum Capital Test (MCT) – Letter (2023)	Property and Casualty Companies	Letter
April 30, 2022	Accounting for Structured Settlements	Property and Casualty Companies	Guideline	Accounting and Disclosure
June 30, 2017	Advisory 2017-01 – Restrictions on the use of the words “bank”, “banker” and “banking”	Bank Act	Advisory	Regulatory and legislative
January 31, 2006	AIRB Self-Assessment Instructions	Banks Trust and Loan Companies	Instructions	Capital Adequacy Requirements
December 31, 2008	Alternative Method for Life Insurance Companies that Determine the Segregated Fund Guarantee Capital Requirement Using Prescribed Factors	Life Insurance and Fraternal Companies	Advisory	Capital Adequacy Requirements
August 14, 2018	Amendments to the Bank Act restrictions on the use of the words “bank”, “banker” and “banking”, and OSFI’s new compliance expectations	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter
May 20, 2021	Amendments to the minimum qualifying rate for uninsured mortgages - Letter (2021)	Banks	Letter
August 31, 2023	Appointed Actuary: Legal Requirements, Qualifications and Peer Review – Guideline (2023)	Life Insurance and Fraternal Companies Property and Casualty Companies	Guideline	Sound Business and Financial Practices
January 29, 2021	Assessment of Regulatory Capital Models for Deposit-Taking Institutions	Banks Trust and Loan Companies	Implementation note	Capital Adequacy Requirements
February 21, 2022	Assessment Tool - Operational Risk Capital Data	Banks Trust and Loan Companies	Assessment tool	Capital Adequacy Requirements
January 31, 2000	Asset Securitization by Foreign Bank Branches	Foreign Bank Branches	Guideline	Prudential Limits and Restrictions
November 30, 2018	Asset Securitization - Guideline (2018)	Life Insurance and Fraternal Companies Property and Casualty Companies	Guideline	Prudential Limits and Restrictions
November 30, 2018	Asset Securitization - Guideline impact analysis statement (2018)	Life Insurance and Fraternal Companies Property and Casualty Companies	Guideline impact analysis statement	Prudential Limits and Restrictions
November 26, 2018	Asset Securitization - Letter (2018)		Letter
November 30, 2022	Assurance on Capital, Leverage and Liquidity Returns - Guideline (2022)	Banks Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Accounting and Disclosure
November 30, 2022	Assurance on Capital, Leverage and Liquidity Returns – Guideline at a glance (2022)	Banks Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline at a glance	Accounting and Disclosure
May 31, 2019	B-12 Interest Rate Risk Management – Guideline impact analysis statement (2019)	Banks Trust and Loan Companies	Guideline impact analysis statement	Sound Business and Financial Practices
April 30, 2019	B-2 Large Exposure Limits (D-SIBs) – Guideline impact analysis statement (2019)	Banks Foreign Bank Branches Trust and Loan Companies	Guideline impact analysis statement	Prudential Limits and Restrictions
	Backgrounder: Breaking down Basel III		Backgrounder
February 11, 2008	Background Checks on Directors and Senior Management of FREs - Letter (2008)	Banks Foreign Bank Branches Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Letter	Sound Business and Financial Practices
February 29, 2008	Background Checks on Directors and Senior Management of FREs - Guideline impact analysis statement (2008)	Banks Foreign Bank Branches Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Guideline impact analysis statement	Sound Business and Financial Practices
February 29, 2008	Background Checks on Directors and Senior Management of FREs – Guideline (2008)	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Sound Business and Financial Practices
January 14, 2022	Building Federally Regulated Financial Institution Awareness and Capability to Manage Climate-Related Financial Risks	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter
February 28, 2003	Business and Powers - Commercial lending limit	Trust and Loan Companies Act Insurance Companies Act Cooperative Credit Associations Act	Advisory	Regulatory and legislative
November 30, 2002	Business and Powers – Information respecting a customer	Bank Act Trust and Loan Companies Act	Advisory	Regulatory and legislative
January 31, 2013	Business and Powers – Ownership Interests in Commodities	Bank Act Trust and Loan Companies Act Insurance Companies Act Cooperative Credit Associations Act	Advisory	Regulatory and legislative
October 31, 2023	Capital Adequacy Requirements (CAR) (2024) - Chapter 1 – Overview of Risk-based Capital Requirements	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
October 31, 2023	Capital Adequacy Requirements (CAR) (2024) - Chapter 2 – Definition of Capital	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
October 31, 2023	Capital Adequacy Requirements (CAR) (2024) - Chapter 3 – Operational Risk	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
October 31, 2023	Capital Adequacy Requirements (CAR) (2024) - Chapter 4 – Credit Risk – Standardized Approach	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
October 31, 2023	Capital Adequacy Requirements (CAR) (2024) - Chapter 5 – Credit Risk – Internal Ratings-Based Approach	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
October 31, 2023	Capital Adequacy Requirements (CAR) (2024) - Chapter 6 – Securitization	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements

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