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 We also have a list of rescinded guidance.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 |
|---|---|---|---|---|
| Asset Securitization - Guideline (2018) |
|
Guideline | Prudential Limits and Restrictions | |
| Asset Securitization - Letter (2018) | Letter | |||
| Corporate Governance – Guideline (2018) |
|
Guideline | Sound Business and Financial Practices | |
| Final Corporate Governance Guideline – Letter (2018) |
|
Letter | ||
| Amendments to the Bank Act restrictions on the use of the words “bank”, “banker” and “banking”, and OSFI’s new compliance expectations |
|
Letter | ||
| Total Loss Absorbing Capacity (TLAC) Disclosure Requirements Guideline and Capital Disclosure Requirements Guideline – Guideline impact analysis statement (2018) |
|
Guideline impact analysis statement | Capital Adequacy Requirements | |
| Total Loss Absorbing Capacity (TLAC) Disclosure Requirements – Guideline (2018) |
|
Guideline | Accounting and Disclosure | |
| Total Loss Absorbing Capacity (TLAC) Disclosure Requirements Guideline and Capital Disclosure Requirements Guideline – Letter (2018) |
|
Letter | Capital Adequacy Requirements | |
| Total Loss Absorbing Capacity (TLAC) Guideline - Guideline impact analysis statement (2018) |
|
Guideline impact analysis statement | Capital Adequacy Requirements | |
| Total Loss Absorbing Capacity (TLAC) – Guideline (2018) |
|
Guideline | Capital Adequacy Requirements | |
| Total Loss Absorbing Capacity (TLAC) Guideline - Letter (2018) |
|
Letter | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test Public Disclosure Requirements |
|
Guideline | Accounting and Disclosure | |
| Guide to Intervention for Federally Regulated Property and Casualty Insurance Companies (Letter) |
|
Letter | ||
| Own Risk and Solvency Assessment |
|
Guideline | Sound Business and Financial Practices | |
| Regulatory Capital and Internal Capital Targets (2025) |
|
Guideline | Capital Adequacy Requirements | |
| Residential mortgage underwriting practices and procedures – Guideline (2017) |
|
Guideline | Sound Business and Financial Practices | |
| Final Revised Guideline B-20: Residential Mortgage Underwriting Practices and Procedures |
|
Letter | Sound Business and Financial Practices | |
| Enterprise-Wide Model Risk Management Guideline - Guideline impact analysis statement (2017) |
|
Guideline impact analysis statement | Sound Business and Financial Practices | |
| Enterprise-Wide Model Risk Management for Deposit-Taking Institutions - Guideline (2017) |
|
Guideline | Sound Business and Financial Practices | |
| Enterprise-Wide Model Risk Management Guideline - Letter (2017) |
|
Letter | Sound Business and Financial Practices | |
| Advisory 2017-01 – Restrictions on the use of the words “bank”, “banker” and “banking” |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| IFRS 9 Financial Instruments and Disclosures |
|
Guideline | Accounting and Disclosure | |
| Substantial Investments |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix A.1 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix A.2 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix A.3 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix A.4 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix A.5 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix A.6 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix B.1 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix B.2 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix B.3 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix B.4 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix B.5 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix B.6 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Legislative Framework for Foreign Banks |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Derivatives Sound Practices – Letter (2015) |
|
Letter | Sound Business and Financial Practices | |
| Revised Life Insurance Capital Framework - Standard Approach |
|
Letter | ||
| Derivatives Sound Practices - Guideline impact analysis statement (2014) |
|
Guideline impact analysis statement | Sound Business and Financial Practices | |
| Regulatory Compliance Management – Guideline impact analysis statement (2014) |
|
Guideline impact analysis statement | Sound Business and Financial Practices | |
| Derivatives Sound Practices – Guideline (2014) |
|
Guideline | Sound Business and Financial Practices | |
| Regulatory Compliance Management (RCM) – Guideline (2014) |
|
Guideline | Sound Business and Financial Practices | |
| Revised Guideline E-13 – Regulatory Compliance Management (RCM) – Letter (2014) |
|
Letter | Sound Business and Financial Practices | |
| Settlement Risk in Foreign Exchange Transactions – Guideline (2013) |
|
Guideline | Sound Business and Financial Practices | |
| Settlement Risk in Foreign Exchange Transactions – Letter (2013) |
|
Letter | Sound Business and Financial Practices | |
| Earthquake Exposure Sound Practices - Letter (2013) |
|
Letter | Prudential Limits and Restrictions | |
| Earthquake Exposure Sound Practices - Guideline impact analysis statement (2013) |
|
Guideline impact analysis statement | Prudential Limits and Restrictions | |
| Earthquake Exposure Sound Practices - Guideline (2013) |
|
Guideline | Prudential Limits and Restrictions | |
| Business and Powers – Ownership Interests in Commodities |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Guidance for Reinsurance Security Agreements – Letter (2010) |
|
Letter |