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 We also have a list of rescinded guidance.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.

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Alternatively, learn how our guidance relates to our mandate.

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Date	Title	Sector	Publication type	Category
January 31, 2013	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
December 24, 2010	Guidance for Reinsurance Security Agreements – Letter (2010)	Life Insurance and Fraternal Companies Property and Casualty Companies	Letter
October 31, 2010	Internal Capital Adequacy Assessment Process (ICAAP) for Deposit-Taking Institutions – Guideline (2010)	Banks Trust and Loan Companies	Guideline	Sound Business and Financial Practices
August 9, 2010	Reinsurance Trust Agreements		Letter
June 30, 2010	Mortgage Insurance	Banks Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Implementation note
January 31, 2010	Role of the Independent Actuary	Life Insurance and Fraternal Companies	Guideline	Sound Business and Financial Practices
December 31, 2009	Stress Testing - Guideline impact analysis statement (2009)	Banks Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Guideline impact analysis statement	Sound Business and Financial Practices
December 31, 2009	Stress Testing – Guideline (2009)	Banks Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Sound Business and Financial Practices
December 2, 2009	Stress Testing - Letter (2009)		Letter
March 31, 2009	Outsourcing of Business Activities, Functions and Processes	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Sound Business and Financial Practices
December 31, 2008	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
December 31, 2008	Recognition of Hedge Contracts in the Determination of the Segregated Fund Guarantee Capital Requirement for Life Insurance Companies	Life Insurance and Fraternal Companies	Advisory	Capital Adequacy Requirements
August 31, 2008	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
August 31, 2008	Materiality Criteria for Related Party Transactions – Guideline impact analysis statement (2008)	Banks Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline impact analysis statement	Prudential Limits and Restrictions
July 31, 2008	Guide to Intervention for Federally Regulated Life Insurance Companies (Letter)	Life Insurance and Fraternal Companies	Letter
February 29, 2008	Background Checks on Directors and Senior Management of FREs - Guideline impact analysis statement (2008)	Banks Foreign Bank Branches Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Guideline impact analysis statement	Sound Business and Financial Practices
February 29, 2008	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
February 26, 2008	Guide to Intervention for Federally Regulated Deposit-Taking Institutions (Letter)		Letter
February 11, 2008	Background Checks on Directors and Senior Management of FREs - Letter (2008)	Banks Foreign Bank Branches Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Letter	Sound Business and Financial Practices
September 30, 2007	Insurance in Canada of Risks	Life Insurance and Fraternal Companies	Regulatory and legislative advisory	Regulatory and legislative
January 31, 2006	Data Maintenance at IRB Institutions	Bank Holding Companies Banks Trust and Loan Companies	Implementation note	Capital Adequacy Requirements
January 31, 2006	Collateral Management Principles for IRB Institutions	Banks Trust and Loan Companies Bank Holding Companies	Implementation note	Capital Adequacy Requirements
January 31, 2006	Oversight Expectations for IRB Institutions	Banks Trust and Loan Companies Bank Holding Companies	Implementation note	Capital Adequacy Requirements
January 31, 2006	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
January 31, 2006	Risk Quantification at IRB Institutions	Banks Trust and Loan Companies Bank Holding Companies	Implementation note	Capital Adequacy Requirements
January 31, 2006	Validating Risk Rating Systems at IRB Institutions	Banks Trust and Loan Companies Bank Holding Companies	Implementation note	Capital Adequacy Requirements
January 31, 2006	Foreign DTI Subsidiary IRB Self-Assessment Instructions	Banks Trust and Loan Companies	Instructions	Capital Adequacy Requirements
January 31, 2006	AIRB Self-Assessment Instructions	Banks Trust and Loan Companies	Instructions	Capital Adequacy Requirements
June 30, 2005	OSFI’s Review of Reputation Risk Practices - Principles, Observations and Next Steps – Discussion paper (2005)	Bank Holding Companies Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Discussion paper
June 7, 2005	OSFI’s Review of Reputation Risk Practices - Principles, Observations and Next Steps – Letter (2005)	Banks Foreign Bank Branches Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Letter
August 31, 2003	Large Exposure Limits - 2003	Life Insurance and Fraternal Companies	Guideline	Prudential Limits and Restrictions
May 31, 2003	Pledging	Banks Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Prudential Limits and Restrictions
May 30, 2003	Guideline B-11 on Pledging	Banks Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Letter	Prudential Limits and Restrictions
April 30, 2003	Capital Structure – Declaration and payment of dividends	Bank Act Cooperative Credit Associations Act Insurance Companies Act Trust and Loan Companies Act	Regulatory and legislative advisory	Regulatory and legislative
February 28, 2003	Business and Powers - Commercial lending limit	Cooperative Credit Associations Act Insurance Companies Act Trust and Loan Companies Act	Regulatory and legislative advisory	Regulatory and legislative
November 30, 2002	Business and Powers – Information respecting a customer	Bank Act Trust and Loan Companies Act	Regulatory and legislative advisory	Regulatory and legislative
March 31, 2002	Use of Internal Models for Determining Required Capital for Segregated Fund Risks (LICAT)	Life Insurance and Fraternal Companies	Advisory	Capital Adequacy Requirements
October 31, 2001	Materiality Criteria for Related Party Transactions – Guidance note (2001)	Life Insurance and Fraternal Companies	Guidance note
October 25, 2001	Materiality Criteria for Related Party Transactions – Letter (2001)	Life Insurance and Fraternal Companies	Letter
March 31, 2001	Large Exposure Limits	Banks Foreign Bank Branches Trust and Loan Companies	Guidance note	Prudential Limits and Restrictions
January 31, 2000	Asset Securitization by Foreign Bank Branches	Foreign Bank Branches	Guideline	Prudential Limits and Restrictions
June 30, 1999	Financial Statements Requirements – Canadian Mutual Company Demutualizations	Life Insurance and Fraternal Companies	Guidance note
May 31, 1999	Expert Opinions and Report - Canadian Company Demutualizations	Life Insurance and Fraternal Companies	Guidance note
May 31, 1999	Materiality Criteria for Related Party Transactions - Bulletin (1999)	Banks Trust and Loan Companies	Bulletin	Prudential Limits and Restrictions
February 28, 1997	Securities Lending – Life insurance companies - Guideline (1997)	Life Insurance and Fraternal Companies	Guideline	Prudential Limits and Restrictions
December 31, 1996	Use of Depositories by Insurance Companies	Life Insurance and Fraternal Companies Property and Casualty Companies	Bulletin	Sound Business and Financial Practices
September 30, 1996	Securities Lending Deposit-taking institutions - Guideline (1996)	Banks Foreign Bank Branches Trust and Loan Companies	Guideline	Prudential Limits and Restrictions
September 30, 1996	Securities Lending - Property and Casualty Insurance Companies - Guideline (1996)	Property and Casualty Companies	Guideline	Prudential Limits and Restrictions
December 31, 1994	Large Exposure Limits - 1994	Banks Foreign Bank Branches Trust and Loan Companies	Guideline	Prudential Limits and Restrictions
December 31, 1993	Materiality Criteria for Related Party Transactions of Property and Casualty Insurance Companies - Bulletin (1993)	Property and Casualty Companies	Bulletin	Prudential Limits and Restrictions

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