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