Property and casualty (P&C) insurance return (2026)

Continue using the 2026 Insurance Returns as follows:

• For insurers with a fiscal year ending December 31, 2026, use the current returns until December 31, 2026.
• For insurers with a fiscal year ending October 31, 2027, use the current returns until October 31, 2027

The publication of the updated regulatory return templates for 2027 provides advance preview for planning purposes. Insurers are not expected to report under the 2027 templates until the first fiscal period to which IFRS 18 applies based on the institution's fiscal year end.