Required to be Filed in Ottawa by Life and P&C Companies and Fraternals
Document Properties
RETURN LAG DAYS / DUE DATES
Fiscal Year-end/Quarter-end + # of Days
| Sector |
Financial Returns(a) |
Auditor's Report to Super(625)(b) |
Actuary's Report |
Auditor's Rep(b) on LICAT(630) /LIMAT(635) |
Auditor's Rep(b) on MCT(650) /BAAT(655) /MICAT(632) |
Earthquake Exposure Data Return (659) |
ORSA Key Metrics Report (P&C (OP)/Life (OL)) |
Unpaid Claims and Loss Ratio Exhibits (661) |
Worldwide Financial Statement(645) |
P&C Business Plan(640) |
| Annual Return(605)(b) |
AAR Excel File (600) |
DCAT(610)(b) |
External Review Reports(g) |
| AAR(615) |
DCAT(608) |
CAR(609) |
Other(607) |
| Canadian P&C |
P&C (1A, 1Q, 662) |
|
| - Quarterly (Q1-Q3) (1Q, 662) |
45 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - Annual Filing (Q4) (1Q, 1A, 662) |
60 |
|
60 |
60 |
|
(d) |
(e) |
(e) |
(e) |
(e) |
|
90 |
May 31 |
(h) |
60 |
|
Max 60 |
| - Annual (Q4) REINSURERS (1Q, 1A, 662) |
60 |
|
90 |
60 |
|
(d) |
(e) |
(e) |
(e) |
(e) |
|
90 |
May 31 |
(h) |
60 |
|
Max 60 |
| Foreign P&C |
P&C (1A, 1Q, 662) |
|
| - Quarterly (Q1-Q3) (1Q, 662) |
45 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - Annual Filing (Q4) (1Q, 1A, 662) |
60 |
|
May 31(c) |
60 |
|
(d) |
(e) |
(e) |
(e) |
(e) |
|
May 31(c) |
May 31 |
(h) |
60 |
Various |
Max 60 |
| - Annual (Q4) REINSURERS (1Q, 1A, 662) |
60 |
|
May 31(c) |
60 |
|
(d) |
(e) |
(e) |
(e) |
(e) |
|
May 31(c) |
May 31 |
(h) |
60 |
Various |
Max 60 |
| Canadian Mortgage Insurers |
P&C (1A, 1Q, 662) |
MICAT (MI) |
|
| - Quarterly (Q1-Q3) (MI) |
45 |
45 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - Annual Filing (Q4) (MI) |
60 |
60 |
60 |
60 |
|
(d) |
(e) |
(e) |
(e) |
(e) |
|
90 |
May 31 |
(h) |
60 |
|
Max 60 |
| Canadian Life(f) |
LIFE (10A, 10Q, 665) |
LICAT (LCQ, LCA)* |
|
| - Quarterly (Q1-Q3) (10Q, LCQ) |
45 |
45 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - Annual Filing (Q4) (10A, 10Q, 665, LCQ, LCA) |
60 |
60 |
60 |
60 |
60 |
(d) |
(e) |
(e) |
(e) |
(e) |
90 |
|
|
(h) |
|
|
|
| - Annual (Q4) REINSURERS (10A, 10Q, 665, LCQ, LCA) |
60 |
60 |
90 |
60 |
60 |
(d) |
(e) |
(e) |
(e) |
(e) |
90 |
|
|
(h) |
|
|
|
| Foreign Life |
LIFE (10A, 10Q, 665) |
LIMAT (LCQ, LCA)* |
|
| - Quarterly (Q1-Q3) (10Q, LCQ) |
45 |
45 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - Annual Filing (Q4) (10A, 10Q, 665, LCQ, LCA) |
60 |
60 |
May 31(c) |
60 |
60 |
(d) |
(e) |
(e) |
(e) |
(e) |
May 31 |
|
|
(h) |
|
Various |
|
| - Annual (Q4) REINSURERS (10A, 10Q, 665, LCQ, LCA) |
60 |
60 |
May 31(c) |
60 |
60 |
(d) |
(e) |
(e) |
(e) |
(e) |
May 31 |
|
|
(h) |
|
Various |
|
| Canadian Fraternal |
LIFE (10A, 10Q, 665) |
LICAT (LCQ, LCA)* |
|
| - Quarterly (Q1-Q3) (10Q, LCQ) |
45 |
45 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - Annual Filing (Q4) (10A, 10Q, 665, LCQ, LCA) |
60 |
60 |
60 |
60 |
60 |
(d) |
(e) |
(e) |
(e) |
(e) |
|
|
|
(h) |
|
|
|
| Foreign Fraternal |
LIFE (10A, 10Q, 665) |
LIMAT (LCQ, LCA)* |
|
| - Quarterly (Q1-Q3) (10Q, LCQ) |
45 |
45 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - Annual Filing (Q4) (10A, 10Q, 665, LCQ, LCA) |
60 |
60 |
May 31(c) |
60 |
60 |
(d) |
(e) |
(e) |
(e) |
(e) |
|
|
|
(h) |
|
Various |
|
(a) Subject to Late & Erroneous Filing Penalty.
(b) Subject to Late (only) Filing Penalty.
(c) ICA Subsection 644(1).
(d) Earlier of: 30 days after presentation to Board of Directors/Chief Agent, and one year after fiscal year-end.
(e) 30 days after transmission to the Audit Committee or to the Chief Agent, as required.
(f) Includes Insurance Holding Companies & Non-operating Life Companies.
(g) ERR for the AAR(615) and DCAT(608) will be automatically scheduled; the CAR(609) and Other(607) must be requested by contacting RA-RRS.Support@osfi-bsif.gc.ca or at 613-991-0609.
(h) Submitted to OSFI at least annually and within 30 days of report being reviewed by the Board of Directors / signed off by the Chief Agent
* For 2018 only, the LCQ and LCA filing periods have been extended as follows: Q1 (28 days); Q2 (21 days); Q3 (14 days); Q4 (7 days).