Financial reporting instructions

Refer to the list for instructions on how to complete financial returns and reports in the Regulatory Reporting System.

See more information on how to file and submit a return.

Title Industry Document type Return
Mortgage Insurers Supervisory Quarterly Return (MI4) [ XLSX 194.68 KB ] Insurance companies Quarterly return Mortgage Insurance Return and Instructions
Provincial return (LFPROV) - Clean [ XLSX 100.17 KB ] Insurance companies Provincial return Life Insurance Return and Instructions
Mortgage Insurers Provincial Annual Return (MIPROV) [ XLSX 47.29 KB ] Insurance companies Provincial return Mortgage Insurance Return and Instructions
Provincial return (LFPROV) - Tracked changes [ XLSX 180.1 KB ] Insurance companies Provincial return Life Insurance Return and Instructions
Mortgage Insurers Provincial Annual Return (with track changes) [ XLSX 71.77 KB ] Insurance companies Provincial return Mortgage Insurance Return and Instructions
Peer review information - 2022 Life Memorandum to the Appointed Actuary [ XLSX 34.9 KB ] Insurance companies Peer review information Life Memorandum to the Appointed Actuary (2022)
Life Memorandum to the Appointed Actuary (2022) Insurance companies Memorandum Life Memorandum to the Appointed Actuary (2022)
IFRS 17 Life Memorandum to the Appointed Actuary - 2023 Insurance companies Memorandum IFRS 17 Life Memorandum to the Appointed Actuary - 2023
Property and Casualty - Memorandum to the Appointed Actuary 2022 Insurance companies Memorandum Property and Casualty - Memorandum to the Appointed Actuary 2022
IFRS 17 Property and Casualty Memorandum to the Appointed Actuary - 2023 Insurance companies Memorandum IFRS 17 Property and Casualty Memorandum to the Appointed Actuary - 2023
Mortgage Insurance Return – Section V – Jurisdictional Requirements Insurance companies Jurisdictional requirements Mortgage Insurance Return and Instructions
Life Insurance Return – Section V – Jurisdictional Requirements Insurance companies Jurisdictional requirements Life Insurance Return and Instructions
Mortgage Insurance Return – Section I – Introduction Insurance companies Introduction Mortgage Insurance Return and Instructions
Life Insurance Return – Section I – Introduction Insurance companies Introduction Life Insurance Return and Instructions
Allowances for Expected Credit Losses (E3) Deposit-taking institutions Instructions Allowances for Expected Credit Losses (E3)
Trading Income and Income from GoC Securities Trading (A3) Deposit-taking institutions Instructions Trading Income and Income from GoC Securities Trading (A3)
2024 Income Statement (P3) Deposit-taking institutions Instructions 2024 Income Statement (P3)
Property and casualty insurance return – Section IV – Detailed Instructions Insurance companies Instructions Property and casualty insurance return
2023 Life Insurance Capital Adequacy Test - Filing Instructions Insurance companies Instructions Life Insurance Capital Adequacy Test (LICAT)
D-SIB Parental Solo TLAC Return [ XLSX 218.1 KB ] Deposit-taking institutions Instructions Solo Total Loss Absorbing Capacity (Solo TLAC) Return