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 We also have a list of rescinded guidance.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
“2025 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Life Insurance Companies and Fraternal Benefit Societies
  • Foreign Insurance Branches
  • Life Insurance and Fraternal Companies
Letter
“2025 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Property and Casualty Insurance Companies
  • Foreign Insurance Branches
  • Property and Casualty Companies
Letter
“2025 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Canadian Mortgage Insurance Companies
  • Banks
  • Foreign Bank Branches
  • Trust and Loan Companies
Letter
“2025 Annual update” to the Manual of Reporting Forms and Instructions for Deposit-Taking Institutions
  • Banks
  • Foreign Bank Branches
  • Trust and Loan Companies
Letter
Final Guideline B-2 and Guideline B-3
  • Banks
  • Property and Casualty Companies
Letter Prudential Limits and Restrictions
Life Insurance Capital Adequacy Test (LICAT) 2025 – Letter
  • Life Insurance and Fraternal Companies
Letter Capital Adequacy Requirements
Life Insurance Capital Adequacy Test (2025) – Letter
  • Life Insurance and Fraternal Companies
Letter
Data Collection Modernization Initiative Progress Update and Upcoming Priorities
  • Bank Holding Companies
  • Banks
  • Foreign Bank Branches
  • Foreign Insurance Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Letter Supervisory Advisories
Internal capital adequacy assessment process expectations and related internal audit requirements
  • Banks
  • Trust and Loan Companies
Letter Supervisory Advisories
Guideline: Assurance on Capital, Leverage and Liquidity Returns
  • Banks
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Letter Accounting and Disclosure
Update on the Development of a New Approach for Determining Regulatory Capital Requirements for Segregated Fund Guarantee (SFG) Risk
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
Letter
Pillar 3 Disclosure Guidelines on Crypto-asset Exposures - letter
  • Banks
  • Trust and Loan Companies
Letter Accounting and Disclosure
Draft Capital Adequacy Requirements Guideline (2026) – Letter
  • Banks
  • Trust and Loan Companies
Letter Capital Adequacy Requirements
Letter to Industry – We are Updating Guideline B-15 for the Final CSSB Standards
  • Banks
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Letter
OSFI consults on updates to the Liquidity Adequacy Requirements Guideline
  • Banks
  • Trust and Loan Companies
Letter Capital Adequacy Requirements
OSFI exempts uninsured mortgage straight switches from the prescribed MQR and implements portfolio LTI limits
  • Banks
  • Foreign Bank Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Letter Sound Business and Financial Practices
Letter to industry – OSFI’s policy plan
  • Banks
  • Life Insurance and Fraternal Companies
Letter