Office of the Superintendent of Financial Institutions
OSFI has issued draft revisions to the Instruction Guide for the Preparation of Actuarial Reports for Defined Benefit Pension Plans. The revisions provide further details on reporting requirements of actuarial reports filed with OSFI for defined benefit pension plans, including those with defined contribution provisions. The revised instruction guide is being issued in draft form so that pension plan stakeholders have the opportunity to provide input on these changes. Please see the letter to stakeholders for further information on the proposed revisions and consultation process.