Reporting Requirements for Deposit-Taking Institutions

Date: September 2025

Reporting Requirements for Deposit-taking Institutions
Return title Contact agency Date for submission Frequency Subject to LEFP Banks Trust and Loan Banks or T&L companies that are subsidiaries of either banks or federally incorporated T&L companies Foreign bank branches
Allowances for Expected Credit Losses (E3) OSFI within 45 days Fiscal Quarter Subject to LEFP Yes Yes Yes Yes
Allowance for Impairment (C3) OSFI within 45 days Fiscal Quarter Subject to LEFP Yes Yes Yes Yes
Balance Sheet (M4) OSFI within 30 days Monthly Subject to LEFP Yes Yes Yes - Omit Schedule III Yes
Balance Sheet by Booking Location (Z4) B of C within 31 days Monthly Not applicable Yes No No Yes
Basel Capital Adequacy Reporting (BCAR) (BA) OSFI within 30 days Fiscal Quarter Subject to LEFP Yes Yes Yes No
BCAR Assurance Attestation (OSFI997) OSFI within 30 days Fiscal Quarter Annually for SIBs/SMSBs Cat I / Fiscal Quarter Biennially for SMSBs Cat II & III Not applicable Yes Yes No No
BCAR Assurance External Audit Opinion (OSFI1025) OSFI within 90 days Annually (SIBS, SMSBs CAT I) BIENNIALLY (SMSBs CAT II, CAT III) Not applicable Yes Yes No No
BCAR Assurance Internal Audit Opinion (OSFI1009) OSFI within 90 days Every 3 years Not applicable Yes Yes No No
Charge for Impairment (C1) OSFI within 45 days Annually Subject to LEFP Yes Yes Yes Yes
Collateral & Pledging Report (H4) B of C within 35 days Daily Not applicable Yes (selected) No Yes (selected) Yes (selected)
Deposit Liabilities (K4) OSFI within 30 days Monthly Subject to LEFP Yes Yes No Yes - Full Service only
Geographic Assets and Liabilities Booked In Canada (GQ) B of C within 40 days Calendar Quarter Not applicable Yes No No Yes
Geographic Assets and Liabilities Booked Outside Canada (GR) B of C within 60 days Calendar Quarter Not applicable Yes No No No
Geographical Reconciliation Return with Consolidated Monthly Return of Assets & Liabilities (T2) B of C within 40 days/60 days for FI's who submit the GR Calendar Quarter Not applicable Yes No No Yes
GIC Offer Sheet Return (GA-GB) B of C within 1 business day Weekly Not applicable Yes (selected) No No No
Home Equity Line of Credit (HELOCs) (J2) B of C within 45 days Calendar Quarter Not applicable Yes (selected) Yes (selected) Yes (selected) Yes (selected)
Income Statement (P3) OSFI within 30 days Fiscal Quarter Subject to LEFP Yes Yes Yes Yes
Interbank and Major Exposures, Banking Book Value (EB) B of C within 30 days Monthly Not applicable Yes (selected) No No No
Interbank and Major Exposures, Banking Trading Value (ET) B of C within 30 days Monthly Not applicable Yes (selected) No No No
Interbank and Major Exposures Return Appendix (2A) B of C within 45 days Calendar Quarter Not applicable Yes (selected) No No No
Interbank and Major Exposures Return Appendix (2L) B of C within 50 days Calendar Quarter Not applicable Yes (selected) No No No
Interest Rate Risk (I3) OSFI within 45 days Fiscal Quarter Subject to LEFP Yes Yes No No
Internal Capital Adequacy Assessment Process (ICAAP) Data Return (OSFI943) OSFI within 30 days for SIBs / within 90 days for SMSBs Fiscal Quarter for SIBs / Annually for SMSBs Not applicable Yes Yes No No
Monthly Intraday Liquidity Monitoring Return (OSFI1019) OSFI within 14 calendar days Monthly Subject to LEFP Yes (SIBs, SMSBs Cat I selected) No No No
Quarterly Intraday Liquidity Stress Testing Return (OSFI1020) OSFI within 14 calendar days Monthly Subject to LEFP Yes (SIBs, SMSBs Cat I selected) No No No
Large Exposure Return (OSFI930) OSFI within 30 days Fiscal Quarter Not applicable Yes (selected) No No No
Leverage Requirements Return (LRR) (LR) OSFI within 30 days Fiscal Quarter Subject to LEFP Yes Yes Yes No
LRR Assurance Attestation (OSFI996) OSFI within 30 days Fiscal Quarter Annually for SIBs/SMSBs Cat I / Fiscal Quarter Biennially for SMSBs Cat II Not applicable Yes Yes No No
LRR Assurance External Audit Opinion (OSFI1024) OSFI within 90 days Annually (SIBS, SMSBs CAT I) BIENNIALLY (SMSBs CAT II) Not applicable Yes Yes No No
LRR Assurance Internal Audit Opinion (OSFI976) OSFI within 90 days Every 3 years Not applicable Yes Yes No No
Liquidity Coverage Ratio Return (LCR) (LA) OSFI within 14 calendar days Monthly Subject to LEFP Yes Yes Yes No
LCR Assurance Attestation (OSFI998) OSFI within 14 calendar days Fiscal Quarter Annually for SIBs/SMSBs Cat I / Fiscal Quarter Biennially for SMSBs Cat II Not applicable Yes Yes No No
LCR Assurance External Audit Opinion (OSFI1026) OSFI within 90 days Annually (SIBS, SMSBs CAT I) BIENNIALLY (SMSBs CAT II) Not applicable Yes Yes No No
LCR Assurance Internal Audit Opinion (OSFI1016) OSFI within 90 days Every 3 years Not applicable Yes Yes No No
Loans in Arrears (N3) OSFI within 45 days Fiscal Quarter Subject to LEFP Yes Yes Yes Yes
Market Risk Unstructured Monthly Return (OSFI986) OSFI within 14 calendar days Monthly Not applicable Yes (selected) No No No
Market Risk Supplemental - Quarterly (BM) OSFI within 8 business days Fiscal Quarter Subject to LEFP Yes (selected) No No No
Model Risk Unstructured Regulatory Return (OSFI947) OSFI within 30 days Fiscal Quarter Not applicable Yes Yes Yes No
Mortgage Loans (E2) OSFI within 45 days Calendar Quarter Subject to LEFP Yes Yes Yes - Section III only Yes
Net Cumulative Cash Flow Return (NCCF) - Comprehensive (DT2) OSFI within 14 calendar days Monthly Subject to LEFP Yes (SIBs, SMSBs Cat I) Yes (SMSBs Cat I) No No
Net Cumulative Cash Flow Return (NCCF) - Comprehensive (unstructured) (OSFI948) OSFI within 14 calendar days Monthly Not applicable Yes (SIBs, SMSBs Cat I) Yes (SMSBs Cat I) No No
Net Cumulative Cash Flow Return (NCCF) - Streamlined (DT5) OSFI within 14 calendar days Monthly Subject to LEFP Yes (SMSBs Cat II) Yes (SMSBs Cat II) No No
Net Cumulative Cash Flow Return (NCCF) - Streamlined (unstructured) (OSFI949) OSFI within 14 calendar days Monthly Not applicable Yes (SMSBs Cat II) Yes (SMSBs Cat II) No No
NCCF Assurance Attestations for Comprehensive DT2/OSFI948, Streamlined DT5/OSFI949, OCFS OSFI950 (OSFI993) OSFI within 14 calendar days Fiscal Quarter Annually for SIBs/SMSBs Cat I / Fiscal Quarter Biennially for SMSBs Cat II & III Not applicable Yes (selected) Yes (selected) No No
NCCF Assurance Internal Audit Opinion for Comprehensive DT2/OSFI948, Streamlined DT5/OSFI949, OCFS OSFI950 (OSFI1018) OSFI within 90 days Every 3 years Not applicable Yes (selected) Yes (selected) No No
Net Stable Funding Ratio (NSFR) (DT1) OSFI within 30 days Fiscal Quarter Subject to LEFP Yes (SIBs/SMSBs Cat I) No No No
NSFR Assurance Attestation (OSFI967) OSFI within 30 days Fiscal Quarter Not applicable Yes (SIBs/SMSBs Cat I) No No No
NSFR Assurance External Audit Opinion (OSFI1027) OSFI within 90 days Annually Not applicable Yes (SIBs/SMSBs Cat I) No No No
NSFR Assurance Internal Audit Opinion (OSFI1017) OSFI within 90 days Every 3 years Not applicable Yes (SIBs/SMSBs Cat I) No No No
Non-Mortgage Loans (A2) OSFI within 45 days Calendar Quarter Subject to LEFP Yes Yes No Yes
Operating Cash Flow Statement (OCFS) (OSFI950) OSFI within 14 calendar days Monthly Not applicable Yes (SMSBs Cat III) Yes (SMSBs Cat III) No No
Operational Risk Event Data (L3) OSFI within 120 days Fiscal Quarter Subject to LEFP Yes (selected) No No No
Pledging & REPOS (U3) OSFI within 45 days Fiscal Quarter Subject to LEFP Yes Yes No Yes
Regional Distribution of Assets and Liabilities (R2) B of C within 60 days Calendar Quarter Not applicable Yes Yes No Yes
Report on New Lending (A4) B of C within 30 days Monthly Not applicable Yes Yes No Yes
Retail IRB Credit Parameter Data Call (DT4) OSFI within 30 days Fiscal Quarter Not applicable Yes Yes Yes No
Retail Portfolio Part-1 for IRB banks (BD) OSFI within 30 days Fiscal Quarter Subject to LEFP Yes Yes Yes No
Securities (B2) B of C within 45 days Calendar Quarter Not applicable Yes Yes No Yes
Securities Holdings Return B of C within 35 days Daily Not applicable Yes (selected) No Yes (selected) Yes (selected)
Selected Structural Statistics (Y3) B of C within 45 days Fiscal Quarter Not applicable Yes No No Yes
Solo Total Loss Absorbing Capital (Solo TLAC) Return (OSFI969) OSFI within 45 days Fiscal Quarter Not applicable Yes (selected) No No No
Standardized Credit Monitoring Data (BH) OSFI within 30 days Fiscal Quarter Subject to LEFP Yes Yes No Yes
Standardized Institutions Risk Asset Portfolio Information (RAPCORP - Rapid 1) OSFI within 30 days Fiscal Quarter Not applicable Yes (selected) No No Yes (selected)
Supplementary Return for Foreign Bank Branches (K3) OSFI within 30 days Fiscal Quarter Subject to LEFP No No No Yes - Full Service only
Wholesale IRB Credit Parameter Data Call (DT3) OSFI within 30 days Fiscal Quarter Not applicable Yes Yes Yes No
Wholesale Portfolio Part-1 for IRB banks (BB) OSFI within 30 days Fiscal Quarter Subject to LEFP Yes Yes Yes No
Wholesale Transaction for IRB banks (BF & BG) (Rapid 2) OSFI within 30 days Fiscal Quarter Not applicable Yes No No No