Reporting Requirements for Life Insurance Companies and Fraternal Benefit Societies

Date: November 2025

Return title	Date of submission	Frequency	Subject to LEFP	Canadian Life ^{Table footnote d}	Foreign Life	Canadian Fraternal	Foreign Fraternal
LIFE Quarterly Supervisory (LF1/LF2)	45 days	Quarterly	✓ subject to LEFP	Yes	Yes	Yes	Yes
LIFE Annual Supervisory (LF1/LF2/LF3)	60 days	Annual	✓ subject to LEFP	Yes	Yes	Yes	Yes
LIFE Quarterly Supervisory - Unstructured (972)	45 days	Quarterly	✓ subject to LEFP	Yes	Yes	Yes	Yes
LIFE Quarterly Supervisory - Unstructured (972)	60 days	Annual	✓ subject to LEFP	Yes	Yes	Yes	Yes
LIFE Metric Supplemental Quarterly (LF4 - 939)	45 days	Quarterly	N/A Not applicable	Yes	Yes	Yes	Yes
LIFE Metric Supplemental Quarterly (LF4 - 939)	60 days	Annual	N/A Not applicable	Yes	Yes	Yes	Yes
Life Insurance Capital Adequacy Test (LICAT)/Life Insurance Margin Adequacy Test (LIMAT) Quarterly (LCQ)	45 days	Quarterly	✓ subject to LEFP	Yes	Yes	Yes	Yes
LICAT/LIMAT Annual (LCQ/LCA)	60 days	Annual	✓ subject to LEFP	Yes	Yes	Yes	Yes
LICAT/LIMAT Quarterly - Unstructured (911)	45 days	Quarterly	✓ subject to LEFP	Yes	Yes	Yes	Yes
LICAT/LIMAT Quarterly - Unstructured (911)	60 days	Annual	✓ subject to LEFP	Yes	Yes	Yes	Yes
LICAT Assurance Attestation (OSFI1034)	45 days	Quarterly	N/A Not applicable	Yes	No	Yes	No
LICAT Assurance Attestation (OSFI1034)	60 days	Annual	N/A Not applicable	Yes	No	Yes	No
LICAT Assurance Internal Audit Opinion (OSFI1039)	90 days	Every 3 years	N/A Not applicable	Yes	No	Yes	No
LIMAT Assurance Attestation (OSFI1035)	45 days	Quarterly	N/A Not applicable	No	Yes	No	Yes
LIMAT Assurance Attestation (OSFI1035)	60 days	Annual	N/A Not applicable	No	Yes	No	Yes
LIMAT Assurance Internal Audit Opinion (OSFI1040)	May 31 ^{Table footnote a}	Every 3 years	N/A Not applicable	No	Yes	No	Yes
Auditor's Report to the Superintendent (625) - Canadian	60 days	Annual	✓ subject to LEFP	Yes	No	Yes	No
Auditor's Report to the Superintendent (625) - Reinsurers	90 days	Annual	✓ subject to LEFP	Yes	No	Yes	No
Auditor's Report to the Superintendent (625) - Foreign	May 31 ^{Table footnote a}	Annual	✓ subject to LEFP	No	Yes	No	Yes
LICAT Assurance External Audit Opinion (630)	90 days	Annual	✓ subject to LEFP	Yes	No	Yes	No
LIMAT Assurance External Audit Opinion (635)	May 31 ^{Table footnote a}	Annual	✓ subject to LEFP	No	Yes	No	Yes
Appointed Actuary's Report (AAR) (605)	60 days	Annual	✓ subject to LEFP	Yes	Yes	Yes	Yes
AAR - Excel File (600 / 1008)	60 days	Annual	✓ subject to LEFP	Yes	Yes	Yes	Yes
Climate Risk Return (OSFI1003)	180 days	Annual	N/A subject to LEFP	Yes	Yes	Yes	Yes
Financial Condition Testing (FCT) (610)	Various ^{Table footnote b}	Annual	✓ subject to LEFP	Yes	Yes	Yes	Yes
FCT Template - Life (951)	Various ^{Table footnote b}	Annual	✓ subject to LEFP	Yes	Yes	Yes	Yes
External Review Report - AAR (615)	Various ^{Table footnote c}	Annual	✓ subject to LEFP	Yes	Yes	Yes	Yes
External Review Report - FCT (608)	December 31	Annual	✓ subject to LEFP	Yes	Yes	Yes	Yes
External Review Report - CAR (609) ^{Table footnote e}	Various ^{Table footnote c}	Annual	N/A Not applicable	Yes	Yes	Yes	Yes
External Review Report - Other (607) ^{Table footnote e}	Various ^{Table footnote g}	Annual	N/A Not applicable	Yes	Yes	Yes	Yes
ORSA Key Metrics Report (OL)	Various ^{Table footnote f}	Annual	✓ subject to LEFP	Yes	Yes	Yes	Yes
Standardized Stress Testing - Life (941)	Various ^{Table footnote b}	Annual	✓ subject to LEFP	Yes	Yes	Yes	Yes
Solo Capital Return (1004)^{Table footnote h}	45 days	Quarterly	N/A Not applicable	Yes (selected)	No	No	No
Worldwide Financial Statement (645)	Various	Annual	N/A Not applicable	No	Yes	No	Yes
Table footnotes Table footnote a ICA Subsection 644(1) Return to table footnote a referrer Table footnote b Earlier of: 30 days after presentation to Board of Directors/Canadian Branch Management, and one year after fiscal year-end Return to table footnote b referrer Table footnote c Pre-release ERRs: 60 days; Post release ERRs: 90 days Return to table footnote c referrer Table footnote d Includes Insurance Holding Companies & Non-operating Life Companies Return to table footnote d referrer Table footnote e ERR for the CAR(609) and Other(607) must be requested by contacting RRSsupport-SDRsoutien@osfi-bsif.gc.ca or at 613-991-0609 Return to table footnote e referrer Table footnote f Submitted to OSFI at least annually and within 30 days of report being reviewed by the Board of Directors / signed off by the Canadian Branch Management Return to table footnote f referrer Table footnote g As specified Return to table footnote g referrer Table footnote h Only Life insurers designated by OSFI as Internationally Active Insurance Groups (IAIGs) with a December fiscal year-end are required to submit this return Return to table footnote h referrer

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Reporting Requirements for Life Insurance Companies and Fraternal Benefit Societies