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The Ledger – Issue 2 – June 2026
… (DCM) bulletin, the Ledger, provides timely information and calls out items for the federally regulated banks and … to speed We are using various methods to actively engage with institutions across strategic and working levels to … . We’re here to help! | Check out these resources Visit the DCM webpage to learn about: the background on the …
Flexible Pension Plans
… OSFI policy on flexible pension plans has been developed with two goals in mind. First, we do not want to discourage … as necessary under common law fiduciary standards, and not necessarily locked-in. In addition, the plan must … only to the extent that the member contributions can buy, or a certain cost sharing arrangement is specified up …
OSFI’s Quarterly Release: Smart oversight to support economic growth
… while freeing capacity for banks to extend credit and support growth. Final Minimum Capital Test (MCT) … the unexpired coverage formula, clarifies how property and casualty insurance companies hold capital for their … ensured continued transparency as well as predictability. Visit OSFI's policy release and announcement schedule for …
OSFI’s Quarterly Release: continuing to advance smart, well-calibrated risk-taking
… of this release, OSFI has finalized new liquidity guidance and is launching consultations on credit risk management as … The resulting Credit Risk Management Guideline will align with international best practices and improve regulatory and … ensures continued transparency as well as predictability. Visit OSFI's policy release and announcement schedule for …
Solvency Information Return
… Solvency Information Return Guide Actuarial and funding Annual filing requirements Defined benefit plans … Information Return (SIR) that is required to be filed with the Office of the Superintendent of Financial … expenses. Contact details For further information, please visit the OSFI website or contact us at: Telephone: (613) …
OSFI’s Quarterly Release: reinforcing commitment to risk-responsive regulation
… response to risks, clarifying regulatory expectations, and improving the overall efficiency of its oversight. OSFI … Monetary Penalties (AMPs) that aligns better with OSFI’s risk appetite and the current risk environment. … amounts for small and medium-sized financial institutions. Visit OSFI’s policy release and announcement schedule to stay …
Annual Risk Outlook – Semi-annual update – Fiscal Year 2025-2026
… continue to navigate a challenging risk environment and face uncertainty related to trade and tariffs. … the 2025 ARO, risks to the Canadian economy have evolved with the escalation of tariff discussions, rising … for calendar quarters Q3 2025 to Q1 2026, please visit OSFI's policy releases and announcements schedule . …
OSFI’s Quarterly Release: strengthening resilience while reducing complexity
… Canadian financial system, particularly credit, liquidity, and governance, while taking a more deliberate and … Banks help ensure the framework remains modern and aligned with today's risk environment. Interest rate risk management … ensures continued transparency as well as predictability. Visit OSFI's policy release and announcement schedule for …
Superintendent Peter Routledge participates in a fireside chat with John Van Boxmeer, Chair of the Canadian Bond Investors’ Association, at the Canadian Bond Investors’ Association Annual Conference
… Peter Routledge participates in a fireside chat with John Van Boxmeer, Chair of the Canadian Bond Investors’ … 2025, I will be in my second half of my seven-year term and that does change my perspective. Canada's economy will … recent round of Basel changes. By the way, I’m hesitant to buy into calling this the Basel endgame, since changes never …
Auditor’s Report Filing Confirmation
… Filing Confirmation (ARFC) that is required to be filed with the Office of the Superintendent of Financial … under the PBSA, or its agent, must file the ARFC and, if required, an Auditor’s Report. Filing due date The … answered. Contact details For further information, please visit the OSFI website or contact us at: Telephone: (613) …
Homepage
… Homepage Features Catastrophe bonds and risk transfer OSFI has expanded the range of reinsurance … OSFI quickly mobilizes its expert resources, consults with its federal partners, and uses its wide range of … identifier: OSFI logo] Narrator: For more information, visit the OSFI website at www.osfi-bsif.gc.ca. [Visual …
Amendments to the Related Party Rules Pension Benefits Standards Regulations, 1985
… securities of a related party; or enter into a transaction with a related party on behalf of the plan. The term “related … definition of related party, employees of the employer, and members of the plan. Exemptions to the Related Party Rule … securities, such as employer stock. Footnotes Footnote 1 Visit the Department of Finance Canada 2009 Backgrounder and …
Trading Income and Income from GoC Securities Trading (A3)
… Trading Income and Income from GoC Securities Trading (A3) Return file A3 - … Inc., HSBC Securities (Canada) Inc. FREQUENCY Institutions with fiscal year-ends of October - Quarterly - January, April, July and October Institutions with fiscal year-ends of December - Quarterly - March, June, …
Capital Adequacy Requirements (CAR) (2027) – Chapter 9 – Market Risk
… the version of this guideline currently in effect, please visit Capital Adequacy Requirements (CAR) (2026) – Chapter 9 – Market Risk . Note For institutions with a fiscal year ending October 31 or December 31, … Requirements (CAR) for banks, bank holding companies, and trust and loan companies, collectively referred to as …
Glossary of Terms
… to the Reporting Manual for Deposit-Taking Institutions and are not necessarily applicable for other regulatory or … income and expenses in the returns are to be in accordance with *International Financial Reporting Standards (IFRS)* … the buyer the future right, but not the obligation, to buy from the seller, or to sell to the seller, either on a …