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 |
|---|---|---|---|
| Provincial return (LFPROV) - Clean [ XLSX 100.17 KB ] | Insurance companies | Provincial return | Life Insurance Return and Instructions |
| Property and casualty insurance return – Section V – Jurisdictional Requirements | Insurance companies | Instructions | Property and casualty insurance return |
| Quarterly return (clean) - LICAT 2024 [ XLSX 272.78 KB ] | Insurance companies | Quarterly return | Life Insurance Capital Adequacy Test (LICAT) |
| P&C Minimum Capital Test and Branch Adequacy of Assets Test Validation Rules [ XLSX 58.04 KB ] | Insurance companies | Validation rules | Property and Casualty Minimum Capital Test and Branch Adequacy of Assets Test (PC4) |
| Life Supervisory Annual Return (LF3) - Clean [ XLSX 277.35 KB ] | Insurance companies | Annual return | Life Insurance Return and Instructions |
| Mortgage Insurance Return – Section IV – Detailed Instructions | Insurance companies | Detailed instructions | Mortgage Insurance Return and Instructions |
| Mortgage Insurers Provincial Annual Return (MIPROV) [ XLSX 47.29 KB ] | Insurance companies | Provincial return | Mortgage Insurance Return and Instructions |
| Quarterly return (tracked changes) - LICAT LCQ 2023 [ XLSX 257.61 KB ] | Insurance companies | Quarterly return | Life Insurance Capital Adequacy Test (LICAT) |
| Mortgage Insurers Supervisory Annual Return (MI5) [ XLSX 146.28 KB ] | Insurance companies | Annual return | Mortgage Insurance Return and Instructions |
| Validation rules - LICAT LCA 2021 [ XLSX 72.37 KB ] | Insurance companies | Validation rules | Life Insurance Capital Adequacy Test (LICAT) |
| Business and Data Definitions - UCLRE (PC5) (draft) [ XLSX 902.58 KB ] | Insurance companies | Data definitions | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |
| IFRS 17 Life Memorandum to the Appointed Actuary - 2023 | Insurance companies | Memorandum | IFRS 17 Life Memorandum to the Appointed Actuary - 2023 |
| Life Supplementary Quarterly Return (LF4) – Instructions | Insurance companies | Supplementary return instructions | Life Insurance Return and Instructions |
| Validation rules - Key Metrics Report for Life Insurers (OL) [ XLSX 12.88 KB ] | Insurance companies | Validation rules | Life insurers key metrics (OL) |
| Life Core Financial Quarterly Return (LF1) - Validation rules [ XLSX 111.22 KB ] | Insurance companies | Validation rules | Life Insurance Return and Instructions |
| Property and casualty insurance return – Section II – Filing Requirements | Insurance companies | Instructions | Property and casualty insurance return |
| Validation rules - Key metrics for Property and Casualty Insurers [ XLSX 12 KB ] | Insurance companies | Validation rules | Property and casualty insurers key metrics (OP) |
| Mortgage Insurer Capital Adequacy Test - Filing Instructions | Insurance companies | Instructions | Mortgage Insurer Capital Adequancy Test (MICAT) |
| Mortgage Insurance Return – Section I – Introduction | Insurance companies | Introduction | Mortgage Insurance Return and Instructions |
| MI3 Core Financial Statement Return Validation Rules [ XLSX 69.63 KB ] | Insurance companies | Validation rules | Mortgage Insurance Return and Instructions |