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
October 31, 2023	Capital Adequacy Requirements (CAR) (2024) - Chapter 7 – Settlement and Counterparty Risk	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
October 31, 2023	Capital Adequacy Requirements (CAR) (2024) - Chapter 8 – Credit Valuation Adjustment (CVA) Risk	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
October 31, 2023	Capital Adequacy Requirements (CAR) (2024) - Chapter 9 – Market Risk	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
October 31, 2023	Capital Adequacy Requirements (CAR) - Guideline (2024)	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
July 31, 2013	Capital Disclosure Requirements	Banks Trust and Loan Companies	Guideline	Accounting and Disclosure
April 30, 2003	Capital Structure – Declaration and payment of dividends	Bank Act Trust and Loan Companies Act Insurance Companies Act Cooperative Credit Associations Act	Advisory	Regulatory and legislative
January 27, 2021	Capital treatment of BDC Guarantee under the Highly Affected Sectors Credit Availability Program	Banks Trust and Loan Companies	Letter
January 31, 2022	Changes to Capital, Leverage, and Liquidity Requirements, and related Disclosures	Banks Trust and Loan Companies	Letter	Accounting and Disclosure
May 30, 2019	Changes to Guideline B-12: Interest Rate Risk Management	Banks Trust and Loan Companies	Letter	Sound Business and Financial Practices
October 30, 2018	Changes to the Capital Adequacy Requirements (CAR) Guideline	Banks Trust and Loan Companies	Letter	Capital Adequacy Requirements
December 4, 2019	Changes to the Foreign Bank Branch Deposit Requirement (Guideline A-10)	Foreign Bank Branches	Letter	Capital Adequacy Requirements
December 5, 2019	Changes to the Guideline B-6 – Liquidity Principles	Banks Trust and Loan Companies	Letter	Prudential Limits and Restrictions
April 11, 2019	Changes to the Liquidity Adequacy Requirements Guideline	Banks Trust and Loan Companies	Letter
June 30, 2022	Clarification on the Treatment of Innovative Real Estate Secured Lending Products under Guideline B-20	Banks Foreign Bank Branches Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Advisory	Sound Business and Financial Practices
April 30, 1991	Classification of Loans Guaranteed by a Parent of the Bank	Banks	Guideline	Prudential Limits and Restrictions
March 31, 2023	Climate Risk Management	Banks Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Sound Business and Financial Practices
January 31, 2006	Collateral Management Principles for IRB Institutions	Banks Trust and Loan Companies Bank Holding Companies	Implementation note	Capital Adequacy Requirements
June 30, 1992	Commercial Lending Criteria	Life Insurance and Fraternal Companies Trust and Loan Companies	Guideline	Prudential Limits and Restrictions
September 30, 1993	Commercial Lending Restrictions - Foreign Life Insurance Companies and Foreign Fraternal Benefit Societies	Life Insurance and Fraternal Companies	Guideline	Prudential Limits and Restrictions
	Commercial Real Estate risk management		Regulatory notice	Sound Business and Financial Practices
April 4, 2022	Completing OSFI Guideline Consequential Changes as a Result of IFRS 17	Life Insurance and Fraternal Companies Property and Casualty Companies	Letter
February 22, 2024	Consequential amendments to Guidelines B-10 and B-13 related to foreign branches	Banks Foreign Bank Branches Foreign Insurance Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter	Sound Business and Financial Practices
November 17, 2021	Consultation outcomes - OSFI Guideline Consequential Changes as a Result of IFRS 17	Life Insurance and Fraternal Companies Property and Casualty Companies	Letter
January 31, 2020	Control in Fact	Bank Act Trust and Loan Companies Act Insurance Companies Act	Advisory	Regulatory and legislative
September 30, 2018	Corporate Governance – Guideline (2018)	Banks Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Sound Business and Financial Practices
January 31, 2020	Corporate Names, Registered Names and Trade Names	Bank Act Trust and Loan Companies Act Insurance Companies Act	Advisory	Regulatory and legislative
January 31, 2006	Data Maintenance at IRB Institutions	Bank Holding Companies Banks Trust and Loan Companies	Implementation note	Capital Adequacy Requirements
May 31, 2006	Data Maintenance at TSA & AMA Institutions	Banks Trust and Loan Companies	Implementation note	Capital Adequacy Requirements
February 21, 2022	Data Maintenance Expectations for Institutions Using the Standardized Approach for Operational Risk Capital Data		Implementation note	Capital Adequacy Requirements
March 31, 2017	Deferral of IFRS 9 Application for Federally Regulated Life Insurers	Life Insurance and Fraternal Companies	Advisory	Accounting and Disclosure
November 30, 2014	Derivatives Sound Practices – Guideline (2014)	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Sound Business and Financial Practices
November 30, 2014	Derivatives Sound Practices - Guideline impact analysis statement (2014)	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline impact analysis statement	Sound Business and Financial Practices
January 30, 2015	Derivatives Sound Practices – Letter (2015)	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter	Sound Business and Financial Practices
November 8, 2023	Domestic Stability Buffer - Decision Summary Note			Capital Adequacy Requirements
September 30, 2014	E-20 - CDOR Benchmark-Setting Submissions - Guideline (2014)	Banks	Guideline	Sound Business and Financial Practices
June 30, 2016	E-21 Operational Risk Management - Guideline impact analysis statement (2016)	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline impact analysis statement	Sound Business and Financial Practices
February 28, 2013	Earthquake Exposure Sound Practices - Letter (2013)	Property and Casualty Companies	Letter	Prudential Limits and Restrictions
February 28, 2013	Earthquake Exposure Sound Practices - Guideline impact analysis statement (2013)	Property and Casualty Companies	Guideline impact analysis statement	Prudential Limits and Restrictions
February 28, 2013	Earthquake Exposure Sound Practices - Guideline (2013)	Property and Casualty Companies	Guideline	Prudential Limits and Restrictions
September 13, 2017	Enterprise-Wide Model Risk Management Guideline - Letter (2017)	Banks Trust and Loan Companies	Letter	Sound Business and Financial Practices
September 30, 2017	Enterprise-Wide Model Risk Management Guideline - Guideline impact analysis statement (2017)	Banks Trust and Loan Companies	Guideline impact analysis statement	Sound Business and Financial Practices
September 30, 2017	Enterprise-Wide Model Risk Management for Deposit-Taking Institutions - Guideline (2017)	Banks Trust and Loan Companies	Guideline	Sound Business and Financial Practices
May 31, 1999	Expert Opinions and Report - Canadian Company Demutualizations	Life Insurance and Fraternal Companies	Guidance note
May 9, 2014	External Audit Quality Initiatives - Deposit-taking institutions	Banks Foreign Bank Branches Trust and Loan Companies	Advisory	Accounting and Disclosure
May 9, 2014	External Audit Quality Initiatives – Insurers	Life Insurance and Fraternal Companies Property and Casualty Companies	Advisory	Accounting and Disclosure
November 14, 2023	Final Amendments to Pillar 3 Disclosure Guidelines for Domestic Systemically Important Banks (D-SIBs) and Small and Medium-Sized Deposit Taking Institutions (SMSBs)	Banks Trust and Loan Companies	Letter	Accounting and Disclosure
September 18, 2018	Final Corporate Governance Guideline – Letter (2018)	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter
February 11, 2022	Final Guideline B-2 and Guideline B-3	Banks Property and Casualty Companies	Letter	Prudential Limits and Restrictions
April 10, 2019	Final Guideline B-2: Large Exposure Limits for D-SIBs	Banks Foreign Bank Branches Trust and Loan Companies	Letter	Prudential Limits and Restrictions
July 16, 2014	Final Guideline D-11 – Public Disclosure Requirements for Domestic Systemically Important Banks on Liquidity Coverage Ratio	Banks	Letter	Accounting and Disclosure

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