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 We also have a list of rescinded guidance.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 |
|---|---|---|---|---|
| Final updated guideline E-16 – Participating account management and disclosure to participating policyholders and adjustable policyholders – Letter (2023) |
|
Letter | ||
| Participating account management and disclosure to participating policyholders and adjustable policyholders – Guideline (2023) |
|
Guideline | Sound Business and Financial Practices | |
| Infosheet - Residential Mortgage Underwriting Practices and Procedures Guideline (B-20) |
|
Guideline | Sound Business and Financial Practices | |
| Increase of regulatory prudential limits related to investment, lending and borrowing for all Canadian Property and Casualty Federally Regulated Insurance Companies |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Revised OSFI Capital Ruling for Limited Recourse Capital Notes |
|
Letter | Capital Adequacy Requirements | |
| 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 | |
| Final IFRS 17 Memoranda to The Appointed Actuary for FRIs | Letter | |||
| Guideline: Assurance on Capital, Leverage and Liquidity Returns |
|
Letter | Accounting and Disclosure | |
| Unwind of temporary leverage ratio exclusions, effective April 2023 |
|
Letter | ||
| Technology and Cyber Risk Management |
|
Guideline | Sound Business and Financial Practices | |
| OSFI releases final Guideline B-13 – Technology and Cyber Risk Management - Letter (2022) |
|
Letter | Prudential Limits and Restrictions | |
| Clarification on the Treatment of Innovative Real Estate Secured Lending Products under Guideline B-20 |
|
Advisory | Sound Business and Financial Practices | |
| OSFI clarifies treatment of innovative real estate secured lending products under Guideline B-20 |
|
Letter | Sound Business and Financial Practices | |
| OSFI maintains the Domestic Stability Buffer level at 2.50% - Letter (2022) |
|
Letter | ||
| Life Supplementary Quarterly Return - Letter (2022) |
|
Letter | ||
| OSFI’s expectations for CDOR Transition |
|
Letter | ||
| Accounting for Structured Settlements |
|
Guideline | Accounting and Disclosure | |
| Data Maintenance Expectations for Institutions Using the Standardized Approach for Operational Risk Capital Data | Implementation note | Capital Adequacy Requirements | ||
| Assessment Tool - Operational Risk Capital Data |
|
Assessment tool | Capital Adequacy Requirements | |
| Release of final 2023 liquidity returns and consultation on draft NCCF reporting instructions |
|
Letter | ||
| Final Guideline B-2 and Guideline B-3 |
|
Letter | Prudential Limits and Restrictions | |
| Register of OSFI-Regulated Internationally Active Insurance Groups |
|
Letter | ||
| Leverage Requirements - Guideline (2023) |
|
Guideline | Capital Adequacy Requirements | |
| Building Federally Regulated Financial Institution Awareness and Capability to Manage Climate-Related Financial Risks |
|
Letter | ||
| Use of the Standardized Approach for Operational Risk Capital by Category I SMSBs |
|
Letter | ||
| Minimum Qualifying Rate - Letter (2021) | Letter | |||
| OSFI maintains the Domestic Stability Buffer level at 2.50% - Letter (2021) |
|
Letter | ||
| Update on Basel III Implementation ahead of final rules release in January 2022 |
|
Letter | ||
| Update on the Development of a New Approach for Determining Regulatory Capital Requirements for Segregated Fund Guarantee (SFG) Risk |
|
Letter | ||
| OSFI Summarizes Responses to its Climate Risk Discussion Paper |
|
Letter | ||
| Technology and Cyber Security Incident Reporting |
|
Advisory | Supervisory Advisories | |
| Unwinding of certain temporary exclusions in leverage ratio exposure measures |
|
Letter | ||
| Foreign Entities Operating in Canada on a Branch Basis – Guideline (2021) |
|
Guideline | Sound Business and Financial Practices | |
| Foreign Entities Operating in Canada on a Branch Basis – Letter (2021) |
|
Letter | Sound Business and Financial Practices | |
| Transition from LIBOR |
|
Letter | ||
| OSFI sets the Domestic Stability Buffer level to 2.50% effective October 31, 2021 |
|
Letter | ||
| Amendments to the minimum qualifying rate for uninsured mortgages - Letter (2021) |
|
Letter | ||
| OSFI Service Standards | Letter | |||
| Assessment of Regulatory Capital Models for Deposit-Taking Institutions |
|
Implementation note | Capital Adequacy Requirements | |
| Margin Requirements for Non-Centrally Cleared Derivatives – Guideline (2020) |
|
Guideline | Sound Business and Financial Practices | |
| Margin Requirements for Non-Centrally Cleared Derivatives – Letter (2020) |
|
Letter | Sound Business and Financial Practices | |
| Corporate Names, Registered Names and Trade Names |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Mergers Involving Foreign Entities |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Control in Fact |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Liquidity Principles – Guideline (2020) |
|
Guideline | Prudential Limits and Restrictions | |
| Implementation Timeline for Basel III Operational Risk Capital Requirements |
|
Letter | ||
| Foreign Bank Branch Deposit Requirement |
|
Guideline | Liquidity Adequacy Requirements | |
| Changes to the Guideline B-6 – Liquidity Principles |
|
Letter | Prudential Limits and Restrictions | |
| Changes to the Foreign Bank Branch Deposit Requirement (Guideline A-10) |
|
Letter | Liquidity Adequacy Requirements |