Reporting Requirements for Property & Casualty Insurance Companies

Date: January 2026

Return title	Date of submission	Frequency	Subject to LEFP	Canadian P&C	Foreign P&C
P&C Quarterly Supervisory (PC1/PC2)	45 days	Quarterly	✓ subject to LEFP	Yes	Yes
P&C Annual Supervisory (PC1/PC2/PC3)	60 days	Annual	✓ subject to LEFP	Yes	Yes
P&C Quarterly - Unstructured (971)	45 days	Quarterly	✓ subject to LEFP	Yes	Yes
P&C Quarterly - Unstructured (971)	60 days	Annual	✓ subject to LEFP	Yes	Yes
Minimum Capital Test (MCT)/Branch Adequacy of Assets Test (BAAT) Quarterly (PC4)	45 days	Quarterly	✓ subject to LEFP	Yes	Yes
	60 days	Annual	✓ subject to LEFP	Yes	Yes
MCT/BAAT - Unstructured (974)	45 days	Quarterly	✓ subject to LEFP	Yes	Yes
MCT/BAAT - Unstructured (974)	60 days	Annual	✓ subject to LEFP	Yes	Yes
MCT Assurance Attestation (OSFI1036)	45 days	Quarterly	n/a	Yes	No
MCT Assurance Attestation (OSFI1036)	60 days	Annual	n/a Not applicable	Yes	No
MCT Assurance Internal Audit Opinion (OSFI1041)	90 days	Every 3 years	n/a Not applicable	Yes	No
BAAT Assurance Attestation (OSFI1037)	45 days	Quarterly	n/a Not applicable	No	Yes
BAAT Assurance Attestation (OSFI1037)	60 days	Annual	n/a Not applicable	No	Yes
BAAT Assurance Internal Audit Opinion (OSFI1042)	May 31 ^{Table footnote a}	Every 3 years	n/a Not applicable	No	Yes
MCT Assurance External Audit Opinion (650)	90 days	Annual	✓ subject to LEFP	Yes	No
BAAT Assurance External Audit Opinion (655)	May 31 ^{Table footnote a}	Annual	✓ subject to LEFP	No	Yes
Auditor's Report to the Superintendent (625) - Canadian	60 days	Annual	✓ subject to LEFP	Yes	No
Auditor's Report to the Superintendent (625) - Reinsurers	90 days	Annual	✓ subject to LEFP	Yes	No
Auditor's Report to the Superintendent (625) - Foreign	May 31 ^{Table footnote a}	Annual	✓ subject to LEFP	No	Yes
Appointed Actuary's Report (AAR) (605)	60 days	Annual	✓ subject to LEFP	Yes	Yes
AAR Supplementary Tables - P&C (987 / 1022)	60 days	Annual	✓ subject to LEFP	Yes	Yes
AAR Discount Curve (PC6)	60 days	Annual	✓ subject to LEFP	Yes	Yes
Climate Risk Returns (OSFI1002, OSFI1003)	180 days	Annual	n/a subject to LEFP	Yes	Yes
Financial Condition Testing (FCT) (610)	Various^{Table footnote b}	Annual	✓ subject to LEFP	Yes	Yes
FCT Template - P&C (952)	Various^{Table footnote b}	Annual	✓ subject to LEFP	Yes	Yes
External Review Report - AAR (615)	Various ^{Table footnote c}	Annual	✓ subject to LEFP	Yes	Yes
External Review Report - FCT (608)	December 31	Annual	✓ subject to LEFP	Yes	Yes
External Review Report - Other (607) ^{Table footnote d}	Various ^{Table footnote f}	Annual	n/a Not applicable	Yes	Yes
ORSA Key Metrics Report (OP)	Various ^{Table footnote e}	Annual	✓ subject to LEFP	Yes	Yes
Earthquake Exposure Data Return (659)	May 31	Annual	✓ subject to LEFP	Yes	Yes
Unpaid Claims and Loss Ratio Exhibits (PC5)	60 days	Annual	✓ subject to LEFP	Yes	Yes
Standardized Stress Testing - P&C (935)	Various^{Table footnote b}	Annual	✓ subject to LEFP	Yes	Yes
Worldwide Financial Statement (645)	Various	Annual	n/a Not applicable	No	Yes
Table footnotes Table footnote a ICA Subsection 644(1) Return to table footnote a 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 Table footnote c Pre-release ERRs: 60 days; Post release ERRs: 90 days Return to table footnote c Table footnote d ERR for Other(607) must be requested by contacting RRSsupport-SDRsoutien@osfi-bsif.gc.ca or at 613-991-0609 Return to table footnote d Table footnote e 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 e Table footnote f As specified Return to table footnote f

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Reporting Requirements for Property & Casualty Insurance Companies