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 We also have a list of rescinded guidance.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) (2025) Chapter 2 – Liquidity Coverage Ratio
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Liquidity Adequacy Requirements (LAR) (2025) Chapter 5 – Operating Cash Flow Statement
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Liquidity Adequacy Requirements (LAR) (2025) Chapter 6 – Liquidity Monitoring Tools
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Operational Risk Management and Resilience – Guideline
  • Banks
  • Cooperative Credit Associations
  • Foreign Bank Branches
  • Foreign Insurance Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
Integrity and Security - Guideline
  • Banks
  • Cooperative Credit Associations
  • Foreign Bank Branches
  • Foreign Insurance Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
Minimum Capital Test - Guideline (2024)
  • Property and Casualty Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) - Guideline (2024)
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2024) - Chapter 1 – Overview of Risk-based Capital Requirements
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2024) - Chapter 2 – Definition of Capital
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2024) - Chapter 3 – Operational Risk
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2024) - Chapter 4 – Credit Risk – Standardized Approach
  • Bank Holding Companies
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2024) - Chapter 5 – Credit Risk – Internal Ratings-Based Approach
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2024) - Chapter 6 – Securitization
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2024) - Chapter 7 – Settlement and Counterparty Risk
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2024) - Chapter 8 – Credit Valuation Adjustment (CVA) Risk
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2024) - Chapter 9 – Market Risk
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Parental Stand-Alone (Solo) TLAC Framework for Domestic Systemically Important Banks (D-SIBs)
  • Banks
Guideline Capital Adequacy Requirements
Appointed Actuary: Legal Requirements, Qualifications and Peer Review – Guideline (2023)
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
Guideline Sound Business and Financial Practices
Third-Party Risk Management Guideline
  • Banks
  • Foreign Bank Branches
  • Foreign Insurance Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
Participating account management and disclosure to participating policyholders and adjustable policyholders – Guideline (2023)
  • Life Insurance and Fraternal Companies
Guideline Sound Business and Financial Practices
Infosheet - Residential Mortgage Underwriting Practices and Procedures Guideline (B-20)
  • Banks
  • Foreign Bank Branches
  • Trust and Loan Companies
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
Guideline Sound Business and Financial Practices
Assurance on Capital, Leverage and Liquidity Returns - Guideline (2022)
  • Banks
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Guideline Accounting and Disclosure
Technology and Cyber Risk Management
  • Banks
  • Foreign Bank Branches
  • Foreign Insurance Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
Accounting for Structured Settlements
  • Property and Casualty Companies
Guideline Accounting and Disclosure
Leverage Requirements - Guideline (2023)
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Foreign Entities Operating in Canada on a Branch Basis – Guideline (2021)
  • Foreign Bank Branches
  • Foreign Insurance Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
Guideline Sound Business and Financial Practices
Margin Requirements for Non-Centrally Cleared Derivatives – Guideline (2020)
  • Banks
  • Foreign Bank Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
Liquidity Principles – Guideline (2020)
  • Banks
  • Trust and Loan Companies
Guideline Prudential Limits and Restrictions
Foreign Bank Branch Deposit Requirement
  • Foreign Bank Branches
Guideline Capital Adequacy Requirements
Large Exposure Limits for Domestic Systemically Important Banks – Guideline (2019)
  • Banks
  • Foreign Bank Branches
  • Trust and Loan Companies
Guideline Prudential Limits and Restrictions
Interest Rate Risk Management - Guideline (2019)
  • Banks
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
Net Stable Funding Ratio Disclosure Requirements – Guideline (2019)
  • Banks
Guideline Accounting and Disclosure
Residential Mortgage Insurance Underwriting Practices and Procedures – Guideline (2019)
  • Property and Casualty Companies
Guideline Sound Business and Financial Practices
Asset Securitization - Guideline (2018)
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
Guideline Prudential Limits and Restrictions
Corporate Governance – Guideline (2018)
  • Banks
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
Total Loss Absorbing Capacity (TLAC) Disclosure Requirements – Guideline (2018)
  • Banks
  • Trust and Loan Companies
Guideline Accounting and Disclosure
Total Loss Absorbing Capacity (TLAC) – Guideline (2018)
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Life Insurance Capital Adequacy Test Public Disclosure Requirements
  • Life Insurance and Fraternal Companies
Guideline Accounting and Disclosure
Own Risk and Solvency Assessment
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
Guideline Sound Business and Financial Practices
Regulatory Capital and Internal Capital Targets (2025)
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
Guideline Capital Adequacy Requirements
Residential mortgage underwriting practices and procedures – Guideline (2017)
  • Banks
  • Foreign Bank Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
Enterprise-Wide Model Risk Management for Deposit-Taking Institutions - Guideline (2017)
  • Banks
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
IFRS 9 Financial Instruments and Disclosures
  • Banks
  • Foreign Bank Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Guideline Accounting and Disclosure
Derivatives Sound Practices – Guideline (2014)
  • Banks
  • Foreign Bank Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
Regulatory Compliance Management (RCM) – Guideline (2014)
  • Banks
  • Foreign Bank Branches
  • Foreign Insurance Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
Settlement Risk in Foreign Exchange Transactions – Guideline (2013)
  • Banks
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
Earthquake Exposure Sound Practices - Guideline (2013)
  • Property and Casualty Companies
Guideline Prudential Limits and Restrictions
Internal Capital Adequacy Assessment Process (ICAAP) for Deposit-Taking Institutions – Guideline (2010)
  • Banks
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
Role of the Independent Actuary
  • Life Insurance and Fraternal Companies
Guideline Sound Business and Financial Practices
Stress Testing – Guideline (2009)
  • Banks
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices