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
2L Schedule for Liability Reporting by Counterparty Deposit-taking institutions Instructions 2L Schedule for Liability Reporting by Counterparty
Appointed Actuary’s Report Discount Curve (PC6) Insurance companies Instructions Appointed Actuary’s Report Discount Curve (PC6)
Interbank and Major Exposures Return (EB/ET) Deposit-taking institutions Instructions Interbank and Major Exposures Return (EB/ET)
Model Risk Unstructured Regulatory Return (OSFI947) Deposit-taking institutions Instructions Model Risk Unstructured Regulatory Return (OSFI947)
Solo Capital Return Insurance companies Instructions Solo Capital Return
Earthquake Exposure Data Form Instructions Insurance companies Instructions Earthquake Exposure Data
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
Mortgage Insurance Return – Section V – Jurisdictional Requirements Insurance companies Jurisdictional requirements Mortgage Insurance Return and Instructions
Life Insurance Return – Section V – Jurisdictional Requirements Insurance companies Jurisdictional requirements Life 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
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
Life Memorandum to the Appointed Actuary (2022) Insurance companies Memorandum Life Memorandum to the Appointed Actuary (2022)
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 (clean) - LICAT 2024 [ XLSX 272.78 KB ] Insurance companies Quarterly return Life Insurance Capital Adequacy Test (LICAT)