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 We also have a list of rescinded guidance.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
Total Loss Absorbing Capacity (TLAC) – Guideline (2018)
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Total Loss Absorbing Capacity (TLAC) Guideline - Letter (2018)
  • Banks
  • Trust and Loan Companies
Letter Capital Adequacy Requirements
Life Insurance Capital Adequacy Test Public Disclosure Requirements
  • Life Insurance and Fraternal Companies
Guideline Accounting and Disclosure
Guide to Intervention for Federally Regulated Property and Casualty Insurance Companies (Letter)
  • Property and Casualty Companies
Letter
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
Final Revised Guideline B-20: Residential Mortgage Underwriting Practices and Procedures
  • Banks
  • Foreign Bank Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Letter 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
Advisory 2017-01 – Restrictions on the use of the words “bank”, “banker” and “banking”
  • Bank Act
Regulatory and legislative advisory Regulatory and legislative
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
Substantial Investments
  • Bank Act
  • Cooperative Credit Associations Act
  • Insurance Companies Act
  • Trust and Loan Companies Act
Regulatory and legislative advisory Regulatory and legislative
Substantial Investments - Appendix A.1
  • Bank Act
  • Cooperative Credit Associations Act
  • Insurance Companies Act
  • Trust and Loan Companies Act
Regulatory and legislative advisory Regulatory and legislative
Substantial Investments - Appendix A.2
  • Bank Act
  • Cooperative Credit Associations Act
  • Insurance Companies Act
  • Trust and Loan Companies Act
Regulatory and legislative advisory Regulatory and legislative
Substantial Investments - Appendix A.3
  • Bank Act
  • Cooperative Credit Associations Act
  • Insurance Companies Act
  • Trust and Loan Companies Act
Regulatory and legislative advisory Regulatory and legislative
Substantial Investments - Appendix A.4
  • Bank Act
  • Cooperative Credit Associations Act
  • Insurance Companies Act
  • Trust and Loan Companies Act
Regulatory and legislative advisory Regulatory and legislative
Substantial Investments - Appendix A.5
  • Bank Act
  • Cooperative Credit Associations Act
  • Insurance Companies Act
  • Trust and Loan Companies Act
Regulatory and legislative advisory Regulatory and legislative
Substantial Investments - Appendix A.6
  • Bank Act
  • Cooperative Credit Associations Act
  • Insurance Companies Act
  • Trust and Loan Companies Act
Regulatory and legislative advisory Regulatory and legislative
Substantial Investments - Appendix B.1
  • Bank Act
  • Cooperative Credit Associations Act
  • Insurance Companies Act
  • Trust and Loan Companies Act
Regulatory and legislative advisory Regulatory and legislative
Substantial Investments - Appendix B.2
  • Bank Act
  • Cooperative Credit Associations Act
  • Insurance Companies Act
  • Trust and Loan Companies Act
Regulatory and legislative advisory Regulatory and legislative
Substantial Investments - Appendix B.3
  • Bank Act
  • Cooperative Credit Associations Act
  • Insurance Companies Act
  • Trust and Loan Companies Act
Regulatory and legislative advisory Regulatory and legislative
Substantial Investments - Appendix B.4
  • Bank Act
  • Cooperative Credit Associations Act
  • Insurance Companies Act
  • Trust and Loan Companies Act
Regulatory and legislative advisory Regulatory and legislative
Substantial Investments - Appendix B.5
  • Bank Act
  • Cooperative Credit Associations Act
  • Insurance Companies Act
  • Trust and Loan Companies Act
Regulatory and legislative advisory Regulatory and legislative
Substantial Investments - Appendix B.6
  • Bank Act
  • Cooperative Credit Associations Act
  • Insurance Companies Act
  • Trust and Loan Companies Act
Regulatory and legislative advisory Regulatory and legislative
Legislative Framework for Foreign Banks
  • Bank Act
Regulatory and legislative advisory Regulatory and legislative
Derivatives Sound Practices – Letter (2015)
  • Banks
  • Foreign Bank Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Letter Sound Business and Financial Practices
Revised Life Insurance Capital Framework - Standard Approach
  • Life Insurance and Fraternal Companies
Letter
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
Revised Guideline E-13 – Regulatory Compliance Management (RCM) – Letter (2014)
  • Banks
  • Foreign Bank Branches
  • Foreign Insurance Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Letter Sound Business and Financial Practices
Settlement Risk in Foreign Exchange Transactions – Guideline (2013)
  • Banks
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
Settlement Risk in Foreign Exchange Transactions – Letter (2013)
  • Banks
  • Trust and Loan Companies
Letter Sound Business and Financial Practices
Earthquake Exposure Sound Practices - Letter (2013)
  • Property and Casualty Companies
Letter Prudential Limits and Restrictions
Earthquake Exposure Sound Practices - Guideline (2013)
  • Property and Casualty Companies
Guideline Prudential Limits and Restrictions
Business and Powers – Ownership Interests in Commodities
  • Bank Act
  • Cooperative Credit Associations Act
  • Insurance Companies Act
  • Trust and Loan Companies Act
Regulatory and legislative advisory Regulatory and legislative
Guidance for Reinsurance Security Agreements – Letter (2010)
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
Letter
Internal Capital Adequacy Assessment Process (ICAAP) for Deposit-Taking Institutions – Guideline (2010)
  • Banks
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
Reinsurance Trust Agreements Letter
Mortgage Insurance
  • Banks
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Implementation note
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
Stress Testing - Letter (2009) Letter
Alternative Method for Life Insurance Companies that Determine the Segregated Fund Guarantee Capital Requirement Using Prescribed Factors
  • Life Insurance and Fraternal Companies
Advisory Capital Adequacy Requirements
Undertaking for the sharing of information with insurers
  • Bank Act
  • Cooperative Credit Associations Act
  • Trust and Loan Companies Act
Regulatory and legislative advisory Regulatory and legislative
Background Checks on Directors and Senior Management of FREs – Guideline (2008)
  • Banks
  • Foreign Bank Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
Insurance in Canada of Risks
  • Life Insurance and Fraternal Companies
Regulatory and legislative advisory Regulatory and legislative
Data Maintenance at IRB Institutions
  • Bank Holding Companies
  • Banks
  • Trust and Loan Companies
Implementation note Capital Adequacy Requirements
Collateral Management Principles for IRB Institutions
  • Banks
  • Trust and Loan Companies
  • Bank Holding Companies
Implementation note Capital Adequacy Requirements
Oversight Expectations for IRB Institutions
  • Banks
  • Trust and Loan Companies
  • Bank Holding Companies
Implementation note Capital Adequacy Requirements
The Use of Ratings and Estimates of Default and Loss at IRB Institutions
  • Banks
  • Trust and Loan Companies
  • Bank Holding Companies
Implementation note Capital Adequacy Requirements