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
Basel Capital Adequacy Reporting (BCAR) Deposit-taking institutions Instructions Basel Capital Adequacy Reporting (BCAR)
Model Risk Unstructured Regulatory Return (OSFI947) Deposit-taking institutions Instructions Model Risk Unstructured Regulatory Return (OSFI947)
Change Control Log (C3) Deposit-taking institutions Change control log Allowance Continuity Report (C3)
Solo Total Loss Absorbing Capacity (Solo TLAC) Return Deposit-taking institutions Instructions Solo Total Loss Absorbing Capacity (Solo TLAC) Return
Life Insurance Return – Section VI – Change Control Log Insurance companies Instructions Life Insurance Return and Instructions
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
Business Specifications for the Climate-Related Risk Returns for Insurers Insurance companies Instructions Climate-related risk returns
Earthquake Exposure Data Form Instructions Insurance companies Instructions Earthquake Exposure Data
Property and casualty insurance return – Section III – Definitions Insurance companies Instructions Property and casualty insurance return
Mortgage Insurance Return – Section III – Definitions Insurance companies Instructions Mortgage Insurance Return and Instructions
Life Insurance Return – Section III – Definitions Insurance companies Instructions Life Insurance Return and Instructions
Mortgage Insurer Capital Adequacy Test - Filing Instructions Insurance companies Instructions Mortgage Insurer Capital Adequancy Test (MICAT)
Property and casualty (P&C) insurance return Insurance companies Instructions Property and casualty insurance return
Mortgage Insurance Return Insurance companies Instructions Mortgage Insurance Return and Instructions
Life Insurance Return Insurance companies Instructions Life Insurance Return and Instructions
Life Supplementary Quarterly Return (LF4) – Instructions Insurance companies Instructions Life Insurance Return and Instructions
Property and casualty insurance return – Section IV – Detailed Instructions Insurance companies Instructions Property and casualty insurance return
Mortgage Insurance Return – Section IV – Detailed Instructions Insurance companies Instructions Mortgage Insurance Return and Instructions
Life Insurance Return – Section IV – Detailed Instructions Insurance companies Instructions Life Insurance Return and Instructions
2024 Property and Casualty Minimum Capital Test and Branch Adequacy of Assets Test (PC4) Insurance companies Instructions Property and Casualty Minimum Capital Test and Branch Adequacy of Assets Test (PC4)