Financial reporting instructions
Refer to the list for instructions on how to complete financial returns and reports in the Regulatory Reporting System.
See more information on how to file and submit a return.
| Title | Industry | Document type | Return |
|---|---|---|---|
| Mortgage Insurance Return – Section I – Introduction | Insurance companies | Introduction | Mortgage Insurance Return and Instructions |
| Life Memorandum to the Appointed Actuary (2022) | Insurance companies | Memorandum | Life Memorandum to the Appointed Actuary (2022) |
| MI3 Core Financial Statement Return Validation Rules [ XLSX 69.63 KB ] | Insurance companies | Validation rules | Mortgage Insurance Return and Instructions |
| Quarterly return (tracked changes) - LICAT LCQ 2020 [ XLSX 211.48 KB ] | Insurance companies | Quarterly return | Life Insurance Capital Adequacy Test (LICAT) |
| 2023 Life Insurance Capital Adequacy Test - Filing Instructions | Insurance companies | Instructions | Life Insurance Capital Adequacy Test (LICAT) |
| Life Insurance Return – Section IV – Detailed Instructions | Insurance companies | Detailed instructions | Life Insurance Return and Instructions |
| Annual supplement (tracked changes) - LICAT LCA 2021 [ XLSX 548.28 KB ] | Insurance companies | Annual supplement | Life Insurance Capital Adequacy Test (LICAT) |
| Property and casualty insurance return – Section VI – Change Control Log | Insurance companies | Change control log | Property and casualty insurance return |
| Quarterly return (2024) - P&C Minimum Capital Test and Branch Adequacy of Assets Test [ XLSX 229.92 KB ] | Insurance companies | Quarterly return | Property and Casualty Minimum Capital Test and Branch Adequacy of Assets Test (PC4) |
| Provincial return (LFPROV) - Tracked changes [ XLSX 180.1 KB ] | Insurance companies | Provincial return | Life Insurance Return and Instructions |
| Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) | Insurance companies | Instructions | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |
| Mortgage Insurance Return – Section V – Jurisdictional Requirements | Insurance companies | Jurisdictional requirements | Mortgage Insurance Return and Instructions |
| Life Supervisory Annual Return (LF3) - Tracked changes [ XLSX 410.93 KB ] | Insurance companies | Annual return | Life Insurance Return and Instructions |
| Mortgage Insurers Provincial Annual Return (with track changes) [ XLSX 71.77 KB ] | Insurance companies | Provincial return | Mortgage Insurance Return and Instructions |
| Sample return - Life insurers KMPG (OL) 2024 [ XLSX 122.56 KB ] | Insurance companies | Sample return | Life insurers key metrics (OL) |
| Mortgage Insurers Supervisory Annual Return (with track changes) [ XLSX 221.75 KB ] | Insurance companies | Annual return | Mortgage Insurance Return and Instructions |
| Annual supplement (clean) - LICAT LCA 2023 [ XLSX 507.47 KB ] | Insurance companies | Annual supplement | Life Insurance Capital Adequacy Test (LICAT) |
| Key Metrics Report for Property and Casualty Insurers [ XLSX 43.75 KB ] | Insurance companies | Report | Property and casualty insurers key metrics (OP) |
| IFRS 17 Property and Casualty Memorandum to the Appointed Actuary - 2023 | Insurance companies | Memorandum | IFRS 17 Property and Casualty Memorandum to the Appointed Actuary - 2023 |
| Life Insurance Return – Section I – Introduction | Insurance companies | Introduction | Life Insurance Return and Instructions |