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 We also have a list of rescinded guidance.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
Capital Adequacy Requirements (CAR) – Guideline (2027)
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2027) – Chapter 1 – Overview of Risk-based Capital Requirements
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2027) – Chapter 2 – Definition of Capital
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2027) – Chapter 3 – Operational Risk
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2027) – Chapter 4 – Credit Risk – Standardized Approach
  • Bank Holding Companies
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2027) – Chapter 5 – Credit Risk – Internal Ratings-Based Approach
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2027) – Chapter 6 – Securitization
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2027) – Chapter 7 – Settlement and Counterparty Risk
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2027) – Chapter 8 – Credit Valuation Adjustment (CVA) Risk
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Capital Adequacy Requirements (CAR) (2027) – Chapter 9 – Market Risk
  • Banks
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements
Interest Rate Risk Management – Guideline (2027)
  • Banks
  • Trust and Loan Companies
Guideline Sound Business and Financial Practices
Capital and Liquidity Treatment of Crypto-asset Exposures (Banking) – Guideline (2027)
  • Banks
  • Foreign Bank Branches
  • Trust and Loan Companies
Guideline Capital Adequacy Requirements, Liquidity Adequacy Requirements
Mortgage Insurer Capital Adequacy Test – Guideline (2027)
  • Property and Casualty Companies
Guideline Capital Adequacy Requirements
Minimum requirements for internal ratings-based approaches
  • Bank Holding Companies
  • Banks
  • Trust and Loan Companies
Implementation note Capital Adequacy Requirements
Capital Adequacy Requirements Guideline (2027) – Letter
  • Banks
  • Trust and Loan Companies
Letter Capital Adequacy Requirements
Guideline B-12 Interest Rate Risk Management (2027) - Letter
  • Banks
  • Trust and Loan Companies
Letter Sound Business and Financial Practices
Draft Total Loss Absorbing Capacity (TLAC) Guideline (2027) – Letter
  • Banks
Letter Capital Adequacy Requirements
Assessment of Regulatory Capital Models for Deposit-Taking Institutions (2027)
  • Banks
  • Trust and Loan Companies
Implementation note Capital Adequacy Requirements
Capital and Liquidity Treatment of Crypto-asset Exposures (Banking) – Guideline (2027) - Letter
  • Banks
  • Trust and Loan Companies
Letter Capital Adequacy Requirements, Liquidity Adequacy Requirements
Letter to industry – Updates to OSFI’s Policy Plan
  • Banks
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Letter
Regulatory notice on using natural catastrophe bonds in the Minimum Capital Test guideline
  • Property and Casualty Companies
Regulatory notice Capital Adequacy Requirements
OSFI lowers the level of the Domestic Stability Buffer to 3.0%, range to 0-3%
  • Banks
Letter Capital Adequacy Requirements
Draft Guideline B-12 Interest Rate Risk Management (2027) – Letter
  • Banks
  • Trust and Loan Companies
Letter Sound Business and Financial Practices
Draft Capital and Liquidity Treatment of Crypto-asset Exposures (Banking) Guideline (2027) – Letter
  • Banks
  • Trust and Loan Companies
Letter Capital Adequacy Requirements, Liquidity Adequacy Requirements
Draft Liquidity Adequacy Requirements Guideline (2027) – Letter
  • Banks
  • Trust and Loan Companies
Letter Liquidity Adequacy Requirements
Consultation on Pillar 3 Disclosure Guidelines for Interest Rate Risk in the Banking Book – Letter
  • Banks
  • Trust and Loan Companies
Letter Accounting and Disclosure
Draft Internal Liquidity Adequacy Assessment Process Guideline (2027) – Letter
  • Banks
  • Trust and Loan Companies
Letter Liquidity Adequacy Requirements
Draft Guideline B-2 Large Exposure Limits (2028) - Letter
  • Banks
  • Trust and Loan Companies
Letter Prudential Limits and Restrictions
Notice of changes to minimum base assessments
  • Banks
  • Foreign Bank Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Letter
2026 Memorandum - Earthquake Exposure Data
  • Property and Casualty Companies
Letter
Update on Capital Requirements for Federally Regulated Property and Casualty Insurers – Letter
  • Property and Casualty Companies
Letter Capital Adequacy Requirements
Liquidity Adequacy Requirements (LAR) (2026) Chapter 4 – Net Cumulative Cash Flow
  • Banks
  • Trust and Loan Companies
Guideline Liquidity Adequacy Requirements
Liquidity Adequacy Requirements (LAR) (2026) Chapter 3 – Net Stable Funding Ratio
  • Banks
  • Trust and Loan Companies
Guideline Liquidity Adequacy Requirements
Liquidity Adequacy Requirements (LAR) (2026) Chapter 2 – Liquidity Coverage Ratio
  • Banks
  • Trust and Loan Companies
Guideline Liquidity Adequacy Requirements
Liquidity Adequacy Requirements (LAR) – Guideline (2026)
  • Banks
  • Trust and Loan Companies
Guideline Liquidity Adequacy Requirements
Liquidity Adequacy Requirements Guideline (2026) - Letter
  • Banks
  • Trust and Loan Companies
Letter Liquidity Adequacy Requirements
Consultative document on Credit Risk Management
  • Banks
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Consultative document Sound Business and Financial Practices
Liquidity Adequacy Requirements (LAR) (2026) Chapter 1 – Overview
  • Banks
  • Trust and Loan Companies
Guideline Liquidity Adequacy Requirements
Liquidity Adequacy Requirements (LAR) (2026) Chapter 5 – Operating Cash Flow Statement
  • Banks
  • Trust and Loan Companies
Guideline Liquidity Adequacy Requirements
Liquidity Adequacy Requirements (LAR) (2026) Chapter 6 – Liquidity Monitoring Tools
  • Banks
  • Trust and Loan Companies
Guideline Liquidity Adequacy Requirements
Liquidity Adequacy Requirements (LAR) (2026) Chapter 7 – Intraday Liquidity Monitoring Tools
  • Banks
  • Trust and Loan Companies
Guideline Liquidity Adequacy Requirements
Deferral of the public consultation on Guideline B-15 disclosure expectation for financed emissions related to off-balance sheet assets under management
  • Banks
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Letter
OSFI maintains the level of the Domestic Stability Buffer at 3.5% - Letter (December 2025)
  • Banks
Letter Capital Adequacy Requirements
Data Collection Modernization Initiative: Get Ready for Implementation
  • Bank Holding Companies
  • Banks
  • Foreign Bank Branches
  • Foreign Insurance Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Letter Supervisory Advisories
Minimum Capital Test – Guideline (2026)
  • Property and Casualty Companies
Guideline Capital Adequacy Requirements
Minimum Capital Test (2026) - Letter
  • Property and Casualty Companies
Letter Capital Adequacy Requirements
Draft Capital Adequacy Requirements Guideline (2027) - letter
  • Banks
  • Trust and Loan Companies
Letter Capital Adequacy Requirements
Technology and cyber risk management self-assessment tool
  • Banks
  • Foreign Bank Branches
  • Foreign Insurance Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Assessment tool Sound Business and Financial Practices
Letter to industry – Changes to treatment of crypto-assets exposures
  • Banks
  • Cooperative Credit Associations
  • Foreign Bank Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Letter Capital Adequacy Requirements
Frequently asked questions - Crypto assets
  • Banks
  • Cooperative Credit Associations
  • Foreign Bank Branches
  • Life Insurance and Fraternal Companies
  • Property and Casualty Companies
  • Trust and Loan Companies
Frequently asked questions Capital Adequacy Requirements