Life Insurance Return – Section VI – Change Control Log

Information

Type of document

Change control log

Industry

Insurance companies

Return

Life Insurance Return and Instructions

Last updated

July 2023

Accompanying documents

“2023 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Life Insurance Companies and Fraternal Benefit Societies

2023 Updates

The following changes have been made during the course of the 2023 year:

Instructions

Section	Changes
Section IV	Instructions related to Prior periods for quarterly reports - Updated Page 23.025 - Updated
Section V	Regulators – Updated Alberta, British Columbia and Northwest Territories – Updated Federal (Filing Requirements) – Updated

2023 “Q4” Annual and Quarterly Returns

No changes made.

2024 “Q1” Quarterly Returns

No changes made.

2022 Updates

2023 Quarterly and Annual Returns and Instructions

With the implementation of IFRS 17, the existing Life Quarterly (10Q) and Annual Supplement (10A) returns have been decommissioned. New Quarterly and Annual Returns (Life Core Financial Statement Return (LF1), Life Supervisory Quarterly Return (LF2), Life Supervisory Annual Return (LF3) and Life Provincial Return (LFPROV)) have been created effective Q1 2023.

All readers are encouraged to fully review the 2022 updated instructions, and the 2023 edition of the Quarterly and Annual Return filings.

2021 Updates

The following changes have been made during the course of the 2021 year:

Instructions

Section	Changes
Section I	General email address – Updated
V-4	Saskatchewan contact information – Updated Federal contact information – Updated
V-21 to 24	Saskatchewan – Updated

2021 "Q4" Quarterly Return

No changes made.

2021 Annual Supplement

Page	Changes
10.002	Foreign Affidavit – Wording Updated

2022 "Q1" Quarterly Return

No changes made.

2020 Updates

The following changes have been made during the course of the 2020 year:

Instructions

Section	Changes
Section V	All references to AAR-DCAT – Updated to AAR-FCT
V-2	BC contact information – Updated
V-14	Quebec – Updated
V-34, 36, 38	British Columbia – Updated
VI-64	Page 75.070, column 02 – Added

2020 "Q4" Quarterly Return

No changes made.

2020 Annual Supplement

Page	Changes
10.005	Quebec Affidavit – Wording Updated
10.090	Question 5.5 – Wording Updated

2021 "Q1" Quarterly Return

No changes made.

2019 Updates

The following changes have been made during the course of the 2019 year:

Instructions

Section	Changes
V-2	NB contact information – Updated
V-38	Yukon – Updated
V-46, 47	Federal – Updated
VI-16	Page 20.031 – Updated Page 20.037 – Added
VI-47	Page 35.040 – Updated
VI-60, 61	Page 75.010 and 75.020 – Updated

2019 "Q4" Quarterly Return

No changes made.

2019 Annual Supplement

Page	Changes
20.037	New (BC Incorporated Insurers only)
70.010	Lines 550 and 750 – Wording Changed Line 700 – Deleted
70.042	Line 460 – Relocated below line 440 Line 860 – Relocated below line 840
75.010/75.020	Title of page – Wording Changed Lines 299, 599 and 749 – Deleted

2020 "Q1" Quarterly Return

No changes made.

2018 Updates

The following changes have been made during the course of the 2018 year:

Instructions

Section	Changes
Section III	All references to MCCSR Guideline – Updated to LICAT Guideline
III-3	CAR definition – Updated
III-5	LICAT/LIMAT definition – Added MCCSR/TAAM definition – Deleted
III-8	TAAM definition – Deleted
Section V	All jurisdictions – Updated
Section VI	All references to MCCSR Guideline – Updated to LICAT Guideline
VI-11	Page 20.010, lines 510 and 540 – Added
VI-13	Page 20.020, line 160 – Added
VI-14	Page 20.030, line 075 – Added
VI-16	Page 20.031 – Added
VI-19	Page 20.042, lines 220, 225 and 775 – Added
VI-59	Page 70.035, line 075 – Added
VI-60	Page 70.042, lines 220, 225 and 775 – Added

2018 "Q4" Quarterly Return

Page	Changes
20.040	Lines 540 and 570 – Relocated below line 740 Line 580 – Added

2018 Annual Supplement

No additional changes introduced. See 2017 Updates for further details.

2019 "Q1" Quarterly Return

Page	Changes
20.031	New (BC Incorporated Insurers only)

2017 Updates

The following changes have been made during the course of the 2017 year:

Instructions

Section	Changes
VI-15	Page 20.030, lines 342, 344 – Updated
VI-19	Page 21.012 - Addition
VI-21	Page 21.012 , columns 52, 53 and 54 – Added Page 21.020 – Addition Page 21.020, columns 10-46 – Modified
VI-22	Page 21.020, columns 10 to 59 – Added
VI-28	Page 21.070, column 70 – Deletion
VI-44	Pages 35.010-35.020, lines 342-344 – Updated
VI-53	Page 60.020 – Modified
VI-54	Page 60.030, lines 110, 210 – Additions/Deletions
VI-55	Page 60.030, lines 610-689 – Updated
VI-56	Pages 70.010-70.042 – Addition
VI-66	Pages 95.010-95.040, column 18 – Updated

2018 "Q1" Quarterly Return

Page	Changes
20.020	Line 840 – Page reference Added
20.021	Line 840 – Page reference Added
20.030	Line 340 – Deleted Lines 342, 344 – Added Lines 859, 870, 899, 980, 989 – Wording Changed
20.041	Line 299 – Page reference Added
20.044	Line 080 – Page reference Added
20.042	Lines 010, 170, 615, 770 – Wording Changed Lines 465, 865 – Added
20.054	Column 16 – Wording Changed
21.012	Columns 11, 16 – Wording Changed Columns 52, 53, 54, 55 – Added Footnote – Updated
21.020	Columns 01, 06, 16, 21, 26, 31 – Deleted Columns 33, 35, 57, 58, 59 – Added Columns 40, 60 – Wording Changed
35.010	Line 340 – Deleted Lines 342, 344 – Added Lines 859, 870, 899, 980, 989 – Wording Changed
35.020	Line 340 – Deleted Lines 342, 344 – Added Lines 859, 870, 899, 980, 989 – Wording Changed
60.030	Page title – Wording Changed Second table – Wording Changed
70.010-70.042	Pages – Added (for provincial insurers and insurers/societies licensed in Quebec)
70.030	Line 340 – Deleted Lines 342, 344 – Added Lines 859, 870, 899, 980, 989 – Wording Changed
70.035	Line 340 – Deleted Lines 342, 344 – Added Lines 859, 870, 899 – Wording Changed
70.042	Lines 010, 170, 615, 770 – Wording Changed Lines 465, 865 – Added

2018 Annual Supplement

Page	Changes
10.070	Column 08 – Reference Added
21.050	Column 36 – Wording Changed
21.060	Column 31 – Wording Changed
21.070	Column 70 – Wording Changed
21.075	Column 70 – Wording Changed
60.010	Lines 310, 340, 360, 389 – Deleted
60.020	First table heading- Wording Changed Second table heading – Wording Changed Columns 11, 41 – Deleted
70.030	Line 340 – Deleted Lines 342, 344 – Added Lines 859, 870, 899, 980, 989 – Wording Changed
70.035	Page – Deleted (moved to Quarterly Return)
70.042	Lines 010, 170, 615, 770 – Wording Changed Lines 465, 865 – Added

2016 Updates

The following changes have been made during the course of the 2016 year:

Instructions

Section	Changes
V-3, 43	Nunavut – Updated
V-46	Federal – Updated
VI-51	Page 60.010 – Modified
VI-52	Page 60.010, line 740 – Deletion Page 60.020, column 21 – Modified
VI-54	Page 60.030 – Additions/Deletions

2016 "Q4" Quarterly Return

No changes made

2016 Annual Supplement

Page	Changes
10.033	Lines 210-250 – Deleted Lines 310-350 – Added
20.085	Wording Changed
21.100	Column 16 heading – Changed

2015 Updates

The following changes have been made during the course of the 2015 year:

Instructions

Section	Changes
VI-15	Page 20.030, lines 310-320 – Deletion/addition
VI-52	Page 60.020 – Addition
VI-70, 71	Page 98.060-.070-.080 – Modified
VI-71	Page 98.060-.070 – New

2015 "Q4" Quarterly Return

No changes made

2015 Annual Supplement

No changes made

2014 Updates

The following changes have been made during the course of the 2014 year:

Instructions

A comprehensive review of the instructions was performed in 2013-14. Significant changes have been made to the Life Insurance Return instructions.

All readers are encouraged to completely review the 2014 edition.

2014 "Q4" Quarterly Return

Page	Changes
Cover	New
Table of Contents	New
10.006	Certification page – Added
21.012	Line 759 – Wording Deleted
21.080	Page Added to Quarterly Return
60.030	Footnotes – Deleted (and added within the instructions)

2014 Annual Supplement

Significant changes include:

Combining of the Life-1 and Life-2 Returns.
1 Quarterly Return to be filed at all 4 quarters and 1 Annual Supplement Return to be filed with the Q4 filing.

Page	Changes
10.020	Column 01 – Wording Added
10.060	Question 2.2 – Wording Added
21.130	Page sub-title – Deleted Column 32 – Wording Deleted
60.020	Column 50 - Added
70.010	Line 840 – Wording Deleted
70.020/70.021	Line 145 – Wording Deleted
75.050/75.060	Columns 31 and 32 Heading – Wording Added

2015 "Q1" Quarterly Return

Page	Changes
21.080	New quarterly page; applicable to insurers/societies licensed in the province of Alberta for Q1-Q3