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 We also have a list of rescinded guidance.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 |
---|---|---|---|---|
“2022 Annual update” to the Manual of Reporting Forms and Instructions for Deposit-Taking Institutions |
|
Letter | ||
"2023 Annual update" to the Manual of Reporting Forms and Instructions for Deposit-taking Institutions |
|
Letter | ||
“2023 Annual update” to the manual of financial reporting forms and instructions for property and casualty insurance companies |
|
Letter | ||
“2023 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Canadian Mortgage Insurance Companies |
|
Letter | ||
“2023 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Life Insurance Companies and Fraternal Benefit Societies |
|
Letter | ||
2023 update to the Net Cumulative Cash Flow (NCCF) Reporting Forms and Instructions for Deposit-Taking Institutions |
|
Letter | ||
2024 annual update to the manual of financial reporting forms and instructions for Life Insurance Companies and Fraternal Benefit Societies |
|
Letter | ||
2024 annual update to the manual of financial reporting forms and instructions for Property and Casualty Insurance Companies |
|
Letter | ||
2024 annual update to the manual of financial reporting forms and instructions for Canadian Mortgage Insurance Companies |
|
Letter | ||
“2024 Annual update” to the Manual of Reporting Forms and Instructions for Deposit-Taking Institutions |
|
Letter | ||
2024 Capital Adequacy Requirements (CAR) – Letter (2023) |
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Letter | Capital Adequacy Requirements | |
2024 Memorandum - Earthquake Exposure Data |
|
Letter | ||
2024 Minimum Capital Test (MCT) – Letter (2023) |
|
Letter | ||
Accounting for Structured Settlements |
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Guideline | Accounting and Disclosure | |
Advisory 2017-01 – Restrictions on the use of the words “bank”, “banker” and “banking” |
|
Regulatory and legislative advisory | Regulatory and legislative | |
AIRB Self-Assessment Instructions |
|
Instructions | Capital Adequacy Requirements | |
Alternative Method for Life Insurance Companies that Determine the Segregated Fund Guarantee Capital Requirement Using Prescribed Factors |
|
Advisory | Capital Adequacy Requirements | |
Amendments to the Bank Act restrictions on the use of the words “bank”, “banker” and “banking”, and OSFI’s new compliance expectations |
|
Letter | ||
Amendments to the minimum qualifying rate for uninsured mortgages - Letter (2021) |
|
Letter | ||
Appointed Actuary: Legal Requirements, Qualifications and Peer Review – Guideline (2023) |
|
Guideline | Sound Business and Financial Practices | |
Assessment of Regulatory Capital Models for Deposit-Taking Institutions |
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Implementation note | Capital Adequacy Requirements | |
Assessment Tool - Operational Risk Capital Data |
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Assessment tool | Capital Adequacy Requirements | |
Asset Securitization by Foreign Bank Branches |
|
Guideline | Prudential Limits and Restrictions | |
Asset Securitization - Guideline (2018) |
|
Guideline | Prudential Limits and Restrictions | |
Asset Securitization - Guideline impact analysis statement (2018) |
|
Guideline impact analysis statement | Prudential Limits and Restrictions | |
Asset Securitization - Letter (2018) | Letter | |||
Assurance on Capital, Leverage and Liquidity Returns - Guideline (2022) |
|
Guideline | Accounting and Disclosure | |
Assurance on Capital, Leverage and Liquidity Returns – Guideline at a glance (2022) |
|
Guideline at a glance | Accounting and Disclosure | |
Assurance on Capital, Leverage and Liquidity Returns Guideline - Clarifications |
|
Adjustments and clarifications | Accounting and Disclosure | |
B-12 Interest Rate Risk Management – Guideline impact analysis statement (2019) |
|
Guideline impact analysis statement | Sound Business and Financial Practices | |
B-2 Large Exposure Limits (D-SIBs) – Guideline impact analysis statement (2019) |
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Guideline impact analysis statement | Prudential Limits and Restrictions | |
Backgrounder: Breaking down Basel III | Backgrounder | |||
Background Checks on Directors and Senior Management of FREs - Letter (2008) |
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Letter | Sound Business and Financial Practices | |
Background Checks on Directors and Senior Management of FREs - Guideline impact analysis statement (2008) |
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Guideline impact analysis statement | Sound Business and Financial Practices | |
Background Checks on Directors and Senior Management of FREs – Guideline (2008) |
|
Guideline | Sound Business and Financial Practices | |
Building Federally Regulated Financial Institution Awareness and Capability to Manage Climate-Related Financial Risks |
|
Letter | ||
Business and Powers - Commercial lending limit |
|
Regulatory and legislative advisory | Regulatory and legislative | |
Business and Powers – Information respecting a customer |
|
Regulatory and legislative advisory | Regulatory and legislative | |
Business and Powers – Ownership Interests in Commodities |
|
Regulatory and legislative advisory | Regulatory and legislative | |
Capital Adequacy Requirements (CAR) (2024) - Chapter 1 – Overview of Risk-based Capital Requirements |
|
Guideline | Capital Adequacy Requirements | |
Capital Adequacy Requirements (CAR) (2024) - Chapter 2 – Definition of Capital |
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Guideline | Capital Adequacy Requirements | |
Capital Adequacy Requirements (CAR) (2024) - Chapter 3 – Operational Risk |
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Guideline | Capital Adequacy Requirements | |
Capital Adequacy Requirements (CAR) (2024) - Chapter 4 – Credit Risk – Standardized Approach |
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Guideline | Capital Adequacy Requirements | |
Capital Adequacy Requirements (CAR) (2024) - Chapter 5 – Credit Risk – Internal Ratings-Based Approach |
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Guideline | Capital Adequacy Requirements | |
Capital Adequacy Requirements (CAR) (2024) - Chapter 6 – Securitization |
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Guideline | Capital Adequacy Requirements | |
Capital Adequacy Requirements (CAR) (2024) - Chapter 7 – Settlement and Counterparty Risk |
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Guideline | Capital Adequacy Requirements | |
Capital Adequacy Requirements (CAR) (2024) - Chapter 8 – Credit Valuation Adjustment (CVA) Risk |
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Guideline | Capital Adequacy Requirements | |
Capital Adequacy Requirements (CAR) (2024) - Chapter 9 – Market Risk |
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Guideline | Capital Adequacy Requirements | |
Capital Adequacy Requirements (CAR) - Guideline (2024) |
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Guideline | Capital Adequacy Requirements | |
Capital Disclosure Requirements |
|
Guideline | Accounting and Disclosure |