Reporting Requirements for Property & Casualty Insurance Companies

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  • Date: September 2023
Return titleDate of submissionFrequencySubject to LEFPCanadian P&CForeign P&C
P&C Quarterly Supervisory (PC1/PC2)45 daysQuarterly✓ subject to LEFPYesYes
P&C Annual Supervisory (PC1/PC2/PC3)60 daysAnnual✓ subject to LEFPYesYes
P&C Quarterly - Unstructured (971)45 daysQuarterly✓ subject to LEFPYesYes
60 daysAnnual✓ subject to LEFPYesYes
Minimum Capital Test (MCT)/Branch Adequacy of Assets Test (BAAT) Quarterly (PC4)45 daysQuarterly✓ subject to LEFPYesYes
60 daysAnnual✓ subject to LEFPYesYes
MCT/BAAT - Unstructured (974)45 daysQuarterly✓ subject to LEFPYesYes
60 daysAnnual✓ subject to LEFPYesYes
Auditor's Report on MCT (650)90 daysAnnual✓ subject to LEFPYesNo
Auditor's Report on BAAT (655)May 31 Table footnote aAnnual✓ subject to LEFPNoYes
Auditor's Report to the Superintendent (625) - Canadian60 daysAnnual✓ subject to LEFPYesNo
Auditor's Report to the Superintendent (625) - Reinsurers90 daysAnnual✓ subject to LEFPYesNo
Auditor's Report to the Superintendent (625) - ForeignMay 31 Table footnote aAnnual✓ subject to LEFPNoYes
Appointed Actuary's Report (AAR) (605)60 daysAnnual✓ subject to LEFPYesYes
AAR Supplementary Tables - P&C (987)60 daysAnnual✓ subject to LEFPYesYes
AAR Discount Curve (PC6)60 daysAnnual✓ subject to LEFPYesYes
Financial Condition Testing (FCT) (610)Various Table footnote bAnnual✓ subject to LEFPYesYes
FCT Template - P&C (952)Various Table footnote bAnnual✓ subject to LEFPYesYes
External Review Report - AAR (615)Various Table footnote cAnnual✓ subject to LEFPYesYes
External Review Report - FCT (608)December 31Annual✓ subject to LEFPYesYes
External Review Report - CAR (609) Table footnote dVarious Table footnote cAnnualN/AYesYes
External Review Report - Other (607) Table footnote dVarious Table footnote fAnnualN/AYesYes
ORSA Key Metrics Report (OP)Various Table footnote eAnnual✓ subject to LEFPYesYes
Earthquake Exposure Data Return (659)May 31Annual✓ subject to LEFPYesYes
Unpaid Claims and Loss Ratio Exhibits (PC5)60 daysAnnual✓ subject to LEFPYesYes
Standardized Stress Testing - P&C (935) Various Table footnote bAnnual✓ subject to LEFPYesYes
Worldwide Financial Statement (645)VariousAnnualN/ANoYes

Table footnotes

Table footnote a

ICA Subsection 644(1)

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Table footnote b

Earlier of: 30 days after presentation to Board of Directors/Chief Agent, and one year after fiscal year-end

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Table footnote c

Pre-release ERRs: 60 days; Post release ERRs: 90 days

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Table footnote d

ERR for the CAR(609) and Other(607) must be requested by contacting RA-RRS.Support@osfi-bsif.gc.ca or at 613-991-0609

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Table footnote e

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

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Table footnote f

As specified

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