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 |
|---|---|---|---|
| Key Metrics Report – P&C insurers | Insurance companies | Instructions | Property and casualty insurers key metrics (OP) |
| 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 |
| Quarterly return (tracked changes) - LICAT LCQ 2020 [ XLSX 211.48 KB ] | Insurance companies | Quarterly return | Life Insurance Capital Adequacy Test (LICAT) |
| Life Insurance Return – Section IV – Detailed Instructions | Insurance companies | Detailed instructions | Life Insurance Return and Instructions |
| Annual supplement (tracked changes) - LICAT LCA 2021 [ XLSX 548.28 KB ] | Insurance companies | Annual supplement | 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) |
| Property and casualty insurance return – Section VI – Change Control Log | Insurance companies | Change control log | Property and casualty insurance return |
| Validation rules - UCLRE [ XLSX 36.54 KB ] | Insurance companies | Validation rules | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |
| Provincial return (LFPROV) - Tracked changes [ XLSX 180.1 KB ] | Insurance companies | Provincial return | Life Insurance Return and Instructions |
| Mortgage Insurance Return – Section V – Jurisdictional Requirements | Insurance companies | Jurisdictional requirements | Mortgage Insurance Return and Instructions |
| Life Supervisory Annual Return (LF3) - Tracked changes [ XLSX 410.93 KB ] | Insurance companies | Annual return | Life Insurance Return and Instructions |
| Key Metrics Report – Life insurers Instructions | Insurance companies | Instructions | Life insurers key metrics (OL) |
| Unpaid claims and loss ratio analysis exhibit [ XLSX 33.19 KB ] | Insurance companies | Analysis exhibit | Property and Casualty - Memorandum to the Appointed Actuary 2022 |
| Mortgage Insurers Provincial Annual Return (with track changes) [ XLSX 71.77 KB ] | Insurance companies | Provincial return | Mortgage Insurance Return and Instructions |
| IFRS 17 Property and Casualty Memorandum to the Appointed Actuary - 2023 | Insurance companies | Memorandum | IFRS 17 Property and Casualty Memorandum to the Appointed Actuary - 2023 |
| Mortgage Insurers Supervisory Annual Return (with track changes) [ XLSX 221.75 KB ] | Insurance companies | Annual return | Mortgage Insurance Return and Instructions |
| Annual supplement (clean) - LICAT LCA 2023 [ XLSX 507.47 KB ] | Insurance companies | Annual supplement | Life Insurance Capital Adequacy Test (LICAT) |
| PC5 XSD File (ULCRE/PC5) [ XSD 96.81 KB ] | Insurance companies | XSD file | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |
| Life Insurance Return – Section I – Introduction | Insurance companies | Introduction | Life Insurance Return and Instructions |