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 12, 2014	Final Guideline E-20 - CDOR Benchmark-Setting Submissions	Banks	Letter	Sound Business and Financial Practices
June 29, 2016	Final Guideline E-21 – Operational Risk Management - Letter (2016)	Banks Foreign Bank Branches Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Letter	Sound Business and Financial Practices
November 9, 2022	Final IFRS 17 Memoranda to The Appointed Actuary for FRIs		Letter
April 30, 2021	Final IFRS 17 Regulatory Forms and Instructions for FRIs		Letter
July 21, 2022	Final Life Insurance Capital Adequacy Test (LICAT) 2023 – Letter (2022)	Life Insurance and Fraternal Companies	Letter	Capital Adequacy Requirements
July 21, 2022	Final Mortgage Insurer Capital Adequacy Test (MICAT) 2023- Letter (2022)	Property and Casualty Companies	Letter	Capital Adequacy Requirements
October 17, 2017	Final Revised Guideline B-20: Residential Mortgage Underwriting Practices and Procedures	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter	Sound Business and Financial Practices
January 18, 2023	Final updated guideline E-16 – Participating account management and disclosure to participating policyholders and adjustable policyholders – Letter (2023)	Life Insurance and Fraternal Companies	Letter
June 30, 1999	Financial Statements Requirements – Canadian Mutual Company Demutualizations	Life Insurance and Fraternal Companies	Guidance note
December 31, 2019	Foreign Bank Branch Deposit Requirement Guideline (Guideline A-10)	Foreign Bank Branches	Guideline impact analysis statement	Capital Adequacy Requirements
December 31, 2019	Foreign Bank Branch Deposit Requirement	Foreign Bank Branches	Guideline	Capital Adequacy Requirements
January 31, 2006	Foreign DTI Subsidiary IRB Self-Assessment Instructions	Banks Trust and Loan Companies	Instructions	Capital Adequacy Requirements
June 28, 2021	Foreign Entities Operating in Canada on a Branch Basis – Letter (2021)	Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies	Letter	Sound Business and Financial Practices
July 31, 2021	Foreign Entities Operating in Canada on a Branch Basis – Guideline (2021)	Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies	Guideline	Sound Business and Financial Practices
	Frequently asked questions – Basel III reforms		Frequently asked questions
August 31, 2021	Global Systemically Important Banks – Public Disclosure Requirements	Banks	Advisory	Accounting and Disclosure
February 26, 2008	Guide to Intervention for Federally Regulated Deposit-Taking Institutions (Letter)		Letter
July 31, 2008	Guide to Intervention for Federally Regulated Life Insurance Companies (Letter)	Life Insurance and Fraternal Companies	Letter
March 8, 2018	Guide to Intervention for Federally Regulated Property and Casualty Insurance Companies (Letter)	Property and Casualty Companies	Letter
December 24, 2010	Guidance for Reinsurance Security Agreements – Letter (2010)	Life Insurance and Fraternal Companies Property and Casualty Companies	Letter
November 7, 2022	Guideline: Assurance on Capital, Leverage and Liquidity Returns	Banks Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter	Accounting and Disclosure
May 30, 2003	Guideline B-11 on Pledging	Banks Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Letter	Prudential Limits and Restrictions
September 30, 2014	Guideline E-20 - CDOR Benchmark-Setting Submissions - Guideline impact analysis statement (2014)	Banks	Guideline impact analysis statement	Sound Business and Financial Practices
April 12, 2017	Guideline E-21– Operational Risk Self-Assessment Template	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter	Sound Business and Financial Practices
August 3, 2023	ICAAP expectations and audit requirements for ICAAP and BCAR	Banks Trust and Loan Companies	Advisory	Supervisory Advisories
May 31, 2018	IFRS 17 Transition and Progress Report Requirements for Federally Regulated Insurers	Life Insurance and Fraternal Companies Property and Casualty Companies	Advisory	Accounting and Disclosure
June 30, 2016	IFRS 9 Financial Instruments and Disclosures	Banks Foreign Bank Branches Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Guideline	Accounting and Disclosure
January 20, 2020	Implementation Timeline for Basel III Operational Risk Capital Requirements	Banks Trust and Loan Companies	Letter
December 31, 2022	Increase of regulatory prudential limits related to investment, lending and borrowing for all Canadian Property and Casualty Federally Regulated Insurance Companies	Insurance Companies Act	Advisory	Regulatory and legislative
January 12, 2023	Infosheet - Residential Mortgage Underwriting Practices and Procedures Guideline (B-20)	Banks Foreign Bank Branches Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Guideline	Sound Business and Financial Practices
September 30, 2007	Insurance in Canada of Risks	Life Insurance and Fraternal Companies	Advisory	Regulatory and legislative
January 31, 2024	Integrity and Security - Guideline	Banks Cooperative Credit Associations Foreign Bank Branches Foreign Insurance Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Sound Business and Financial Practices
January 31, 2024	Integrity and Security - Letter	Banks Cooperative Credit Associations 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
May 31, 2019	Interest Rate Risk Management - Guideline (2019)	Banks Trust and Loan Companies	Guideline	Sound Business and Financial Practices
August 18, 2022	Interim arrangements for the regulatory capital and liquidity treatment of cryptoasset exposures	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Advisory	Capital Adequacy Requirements
October 13, 2010	Internal Capital Adequacy Assessment Process (ICAAP) – Letter (2010)		Letter
August 3, 2023	Internal Capital Adequacy Assessment Process (ICAAP) Template for ICAAP and BCAR	Banks Trust and Loan Companies	Advisory
October 31, 2010	Internal Capital Adequacy Assessment Process (ICAAP) – Guideline impact analysis statement (2010)	Banks Trust and Loan Companies	Guideline impact analysis statement	Sound Business and Financial Practices
October 31, 2010	Internal Capital Adequacy Assessment Process (ICAAP) for Deposit-Taking Institutions – Guideline (2010)	Banks Trust and Loan Companies	Guideline	Sound Business and Financial Practices
June 30, 2019	Internal Model Oversight Framework - Guideline impact analysis statement (2019)	Property and Casualty Companies	Guideline impact analysis statement	Sound Business and Financial Practices
June 21, 2019	Internal Model Oversight Framework		Letter	Sound Business and Financial Practices
March 31, 1994	Investment Concentration Limit for Property and Casualty Insurance Companies	Property and Casualty Companies	Guideline	Prudential Limits and Restrictions
March 31, 2001	Large Exposure Limits	Banks Foreign Bank Branches Trust and Loan Companies	Guidance note	Prudential Limits and Restrictions
December 31, 1994	Large Exposure Limits - 1994	Banks Foreign Bank Branches Trust and Loan Companies	Guideline	Prudential Limits and Restrictions
August 31, 2003	Large Exposure Limits - 2003	Life Insurance and Fraternal Companies	Guideline	Prudential Limits and Restrictions
November 1, 2019	Large Exposure Limits for Domestic Systemically Important Banks – Guideline (2019)	Banks Foreign Bank Branches Trust and Loan Companies	Guideline	Prudential Limits and Restrictions
June 30, 2015	Legislative Framework for Foreign Banks	Bank Act	Advisory	Regulatory and legislative
September 6, 2023	Letter to industry on OSFI’s next steps to implement new provisions of its mandate		Letter
November 30, 2018	Leverage Ratio Disclosure Requirements	Banks Trust and Loan Companies	Guideline	Accounting and Disclosure
January 31, 2022	Leverage Requirements - Guideline (2023)	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements

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