| 1 | Q1 1999 | 18, 19 | Delete: 
				Federal Government Enterprises which have been privatized:
				
					Canadian Commercial CorporationCanadian National Railway Company and subsidiariesCanarctic Shipping Company Ltd.Petro-Canada and subsidiaries | 
		
			| 2 | Q1 2000 | 1 | Add: 
				Section 600 of the Bank Act (applies to Foreign Bank Branches) Change: 
				Section 523 of the Bank Act is now Section 628The Bank of Canada Review is now called: Bank of Canada Banking and Financial Statistics | 
		
			| 3 | Q1 2005 | 4, 14 | Delete: | 
		
			| 4 | Q1 2007 | 6 | Change: 
				Delete:Alberta Treasury Branches to ATB Financial 
				Province of Ontario Savings Office | 
		
			| 7, 10, 16 | Change: 
				Export Development Corporation to Export Development CanadaFarm Credit Corporation to Farm Credit CanadaAlberta Treasury Branches to ATB Financial Delete: 
				Province of Ontario Savings Office | 
		
			| 16 | Change: 
				Alberta Municipal Financial Corporation to Alberta Capital Finance Authority | 
		
			| 5 | Q4 2008 | 17 | Add: 
				Change:Government Business Enterprises 
				Instructions under Public Non-Financial Enterprises | 
		
			| 18-29 | Delete: 
				List of Federal and Provincial Government Enterprises | 
		
			| 6 | Q1 2009 | 2, 3, 4, 5 | Delete: 
				The return template copy has been deleted from these instructions and has been posted as a separate item on OSFI's website | 
		
			| 2, 4, 5, 10 | Change: 
				References to Balance Sheet items | 
		
			| 7 | Q3 2014 | 5 | Add: 
				Instructions under 5. To individuals for non-business purposes (c) Credit cards | 
		
			| 12 | Add: 
				4. Top 5 Non-Governmental Counterparty Exposures | 
		
			| 13 | Add: 
				Auto Loan and Credit Card Origination Summary (Canada) by Credit Bureau Score5. Private passenger vehicles outstandings | 
		
			| 14 | Add: 
				6. Credit Card balances7. Credit Card Rollover Rate (Avg Loans Accruing Int / Avg Total Loans in Quarter)Definitions | 
		
			| 15, 16 | Add: | 
		
			| 8 | Q1 2015 | Instructions: | 
		
			| 3 | Add: 
				Instructions under 1(d)(i) and 1(d)(ii) | 
		
			| 15 | Delete: | 
		
			| Return Template: | 
		
			| 1 | Add: 
				Line 1(d)(i)Line 1(d)(ii) | 
		
			| 9 | Q1 2017 | Instructions: | 
		
			| 10 | Add: 
				Instructions for Accounting Adjustments for Balance Sheet purposes | 
		
			| Return Template: | 
		
			| 3 | Add: | 
		
			| 10 | Q1 2018 | Instructions: | 
		
			| 2, 4, 5, 10, 14 | Change: 
				Allowance for impairment to Allowance for expected credit losses | 
		
			| 10 | Change: 
				10. Allowance for Impairment Related to Group Allowances to 10. Allowance for Expected Credit Losses Related to Collective Allowances | 
		
			| Return Template: | 
		
			| 1-5 | Change: 
				Column heading "Allowance for Impairment" to "Allowance to Expected Credit Losses"Column heading "Gross Impaired Loans" to "Credit Impaired Loans" | 
		
			| 3 | Change: 
				Wording change to Line 10 |