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
Selected Structured Statistics (Y3) Deposit-taking institutions Instructions Selected Structured Statistics (Y3)
Retail IRB Credit Parameter Data Call (DT4) Deposit-taking institutions Instructions Retail IRB Parameter Data Call (DT4)
Basel Capital Adequacy Reporting (BCAR) 2024 Deposit-taking institutions Instructions Basel Capital Adequacy Reporting (BCAR)
Instructions to complete Internal Capital Adequacy Assessment Process Data Return Deposit-taking institutions Instructions Internal Capital Adequacy Assessment Process
Geographic Assets and Liabilities Booked Outside Canada (GR) Deposit-taking institutions Instructions Geographic Assets & Liabilities Booked Outside Canada (GR)
Leverage Requirements Return (LRR) Deposit-taking institutions Instructions Leverage Requirements Return (LRR)
Mortgage Insurance Return – Section I – Introduction Insurance companies Introduction Mortgage Insurance Return and Instructions
Life Insurance Return – Section I – Introduction Insurance companies Introduction Life Insurance Return and Instructions
Life Insurance Return – Section V – Jurisdictional Requirements Insurance companies Jurisdictional requirements Life Insurance Return and Instructions
Mortgage Insurance Return – Section V – Jurisdictional Requirements Insurance companies Jurisdictional requirements Mortgage Insurance Return and Instructions
Property and Casualty - Memorandum to the Appointed Actuary 2022 Insurance companies Memorandum Property and Casualty - Memorandum to the Appointed Actuary 2022
Life Memorandum to the Appointed Actuary (2022) Insurance companies Memorandum Life Memorandum to the Appointed Actuary (2022)
IFRS 17 Life Memorandum to the Appointed Actuary - 2023 Insurance companies Memorandum IFRS 17 Life Memorandum to the Appointed Actuary - 2023
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
Peer review information - 2022 Life Memorandum to the Appointed Actuary [ XLSX 34.9 KB ] Insurance companies Peer review information Life Memorandum to the Appointed Actuary (2022)
Provincial return (LFPROV) - Clean [ XLSX 100.17 KB ] Insurance companies Provincial return Life Insurance Return and Instructions
Mortgage Insurers Provincial Annual Return (MIPROV) [ XLSX 47.29 KB ] Insurance companies Provincial return Mortgage Insurance Return and Instructions
Provincial return (LFPROV) - Tracked changes [ XLSX 180.1 KB ] Insurance companies Provincial 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
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)