Guidance library
As the regulator for federally regulated financial institutions and private pension plans, we set expectations for operating within the Canadian financial industry. You can find our current guidance in the following list. We also have a list of rescinded guidance.
For guidance on private pension plans, please see Administering pension plans.
How to use this list
You can search by using one or more of the filters. The more filters you use, the narrower your search.
The “keywords” filter will search page titles and content. For example, you can search by the guideline number (such as B-10).
Alternatively, learn how our guidance relates to our mandate.
| Date | Title | Sector | Publication type | Category |
|---|---|---|---|---|
| Liquidity Adequacy Requirements (LAR) (2026) Chapter 4 – Net Cumulative Cash Flow |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2026) Chapter 3 – Net Stable Funding Ratio |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2026) Chapter 2 – Liquidity Coverage Ratio |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) – Guideline (2026) |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements Guideline (2026) - Letter |
|
Letter | Capital Adequacy Requirements | |
| Consultative document on Credit Risk Management |
|
Consultative document | Sound Business and Financial Practices | |
| Liquidity Adequacy Requirements (LAR) (2026) Chapter 1 – Overview |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2026) Chapter 5 – Operating Cash Flow Statement |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2026) Chapter 6 – Liquidity Monitoring Tools |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2026) Chapter 7 – Intraday Liquidity Monitoring Tools |
|
Guideline | Capital Adequacy Requirements | |
| Deferral of the public consultation on Guideline B-15 disclosure expectation for financed emissions related to off-balance sheet assets under management |
|
Letter | ||
| OSFI maintains the level of the Domestic Stability Buffer at 3.5% - Letter (December 2025) |
|
Letter | Capital Adequacy Requirements | |
| Data Collection Modernization Initiative: Get Ready for Implementation |
|
Letter | Supervisory Advisories | |
| Minimum Capital Test – Guideline (2026) |
|
Guideline | Capital Adequacy Requirements | |
| Minimum Capital Test (2026) - Letter |
|
Letter | Capital Adequacy Requirements | |
| Draft Capital Adequacy Requirements Guideline (2027) - letter |
|
Letter | Capital Adequacy Requirements | |
| Technology and cyber risk management self-assessment tool |
|
Assessment tool | Sound Business and Financial Practices | |
| Letter to industry – Changes to treatment of crypto-assets exposures |
|
Letter | Capital Adequacy Requirements | |
| Frequently asked questions - Crypto assets |
|
Frequently asked questions | Capital Adequacy Requirements | |
| “2025 Annual update” to the Manual of Reporting Forms and Instructions for Deposit-Taking Institutions |
|
Letter | ||
| “2025 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Life Insurance Companies and Fraternal Benefit Societies |
|
Letter | ||
| “2025 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Canadian Mortgage Insurance Companies |
|
Letter | ||
| “2025 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Property and Casualty Insurance Companies |
|
Letter | ||
| Guideline E-23 – Model Risk Management (2027) |
|
Guideline | Sound Business and Financial Practices | |
| Capital Adequacy Requirements (CAR) – Guideline (2026) |
|
Guideline | Capital Adequacy Requirements | |
| Capital Adequacy Requirements (CAR) (2026) – Chapter 1 – Overview of Risk-based Capital Requirements |
|
Guideline | Capital Adequacy Requirements | |
| Capital Adequacy Requirements (CAR) (2026) – Chapter 2 – Definition of Capital |
|
Guideline | Capital Adequacy Requirements | |
| Capital Adequacy Requirements (CAR) (2026) – Chapter 3 – Operational Risk |
|
Guideline | Capital Adequacy Requirements | |
| Capital Adequacy Requirements (CAR) (2026) – Chapter 4 – Credit Risk – Standardized Approach |
|
Guideline | Capital Adequacy Requirements | |
| Capital Adequacy Requirements (CAR) (2026) – Chapter 5 – Credit Risk – Internal Ratings-Based Approach |
|
Guideline | Capital Adequacy Requirements | |
| Capital Adequacy Requirements (CAR) (2026) – Chapter 6 – Securitization |
|
Guideline | Capital Adequacy Requirements | |
| Capital Adequacy Requirements (CAR) (2026) – Chapter 7 – Settlement and Counterparty Risk |
|
Guideline | Capital Adequacy Requirements | |
| Capital Adequacy Requirements (CAR) (2026) – Chapter 8 – Credit Valuation Adjustment (CVA) Risk |
|
Guideline | Capital Adequacy Requirements | |
| Capital Adequacy Requirements (CAR) (2026) – Chapter 9 – Market Risk |
|
Guideline | Capital Adequacy Requirements | |
| Small and Medium-Sized Deposit-Taking Institutions (SMSBs) Capital and Liquidity Requirements – Guideline (2026) |
|
Guideline | Capital Adequacy Requirements | |
| Letter to industry - Revision of OSFI’s approach regarding Administrative Monetary Penalties |
|
Letter | Supervisory Advisories | |
| Capital Adequacy Requirements Guideline (2026) – Letter |
|
Letter | Capital Adequacy Requirements | |
| Guideline E-23 – Model Risk Management (2027) - Letter |
|
Letter | Sound Business and Financial Practices | |
| Internal capital adequacy assessment process expectations and related internal audit requirements |
|
Letter | Supervisory Advisories | |
| Internal capital adequacy assessment process template |
|
Advisory | Supervisory Advisories | |
| Letter to industry – OSFI’s policy plan |
|
Letter | ||
| OSFI Update on Capital Requirement for Federally Regulated Life Insurers – Letter |
|
Letter | Capital Adequacy Requirements | |
| OSFI maintains the level of the Domestic Stability Buffer at 3.50% – Letter (June 2025) |
|
Letter | Capital Adequacy Requirements | |
| Data Collection Modernization Initiative Progress Update and Upcoming Priorities |
|
Letter | Supervisory Advisories | |
| Letter to industry on OSFI’s new operating model and structure | Letter | |||
| Public consultation on the draft Minimum Capital Test (MCT) 2026 |
|
Letter | Capital Adequacy Requirements | |
| Pillar 2 Liquidity and Funding Risks: Designing an Internal Liquidity Adequacy Assessment Process for Canadian Deposit-Taking Institutions |
|
Discussion paper | Capital Adequacy Requirements | |
| Regulatory Notice on Adjustments to the Life Insurance Capital Adequacy Test Guideline (2025) |
|
Regulatory notice | Capital Adequacy Requirements | |
| Regulatory Notice on Adjustments to the Life Insurance Capital Adequacy Test Guideline (2025) – Letter |
|
Letter | Capital Adequacy Requirements | |
| Draft Liquidity Adequacy Requirements Guideline (2026) and Discussion Paper on Pillar 2 Liquidity and Funding Risks – Letter |
|
Letter | Capital Adequacy Requirements |