Office of the Superintendent of Financial Institutions
Required to be Filed in Ottawa by Life and P&C Companies and Fraternals
(a) Subject to Late & Erroneous Filing Penalty.
(b) Subject to Late (only) Filing Penalty.
(c) ICA Subsection 644(1).
(d) Earlier of: 30 days after presentation to Board of Directors/Chief Agent, and one year after fiscal year-end.
(e) 30 days after transmission to the Audit Committee or to the Chief Agent, as required.
(f) Includes Insurance Holding Companies & Non-operating Life Companies.
(g) ERR for the AAR(615) and DCAT(608) will be automatically scheduled; the CAR(609) and Other(607) must be requested by contacting RA-RRS.Support@osfi-bsif.gc.ca or at 613-991-0609.
(h) Submitted to OSFI at least annually and within 30 days of report being reviewed by the Board of Directors / signed off by the Chief Agent
* For 2018 only, the LCQ and LCA filing periods have been extended as follows: Q1 (28 days); Q2 (21 days); Q3 (14 days); Q4 (7 days).