How OSFI guidance aligns with our mandate

Our policy review ensures that OSFI-issued guidance supports our mandate of promoting the financial soundness, integrity and security of federally regulated financial institutions. The table below lists our guidance as it relates to our mandate, as well as its scope of application by sector. (For guidance on private pension plans, please see Administering pension plans).

List of guidance as it aligns with OSFI’s mandate and sectors

Title Financial risk Integrity & security Banks FBB T&L L&F P&C
Accounting for Structured Settlements
Alternative Method for Life Insurance Companies that Determine the Segregated Fund Guarantee Capital Requirement Using Prescribed Factors
Appointed Actuary: Legal Requirements, Qualifications and Peer Review – Guideline (2023)
Asset Securitization by Foreign Bank Branches
Asset Securitization - Guideline (2018)
Assurance on Capital, Leverage and Liquidity Returns - Guideline (2022)
Background Checks on Directors and Senior Management of FREs – Guideline (2008)
Capital Adequacy Requirements (CAR) (2026) – Chapter 1 – Overview of Risk-based Capital Requirements
Capital Adequacy Requirements (CAR) (2026) – Chapter 2 – Definition of Capital
Capital Adequacy Requirements (CAR) (2026) – Chapter 3 – Operational Risk
Capital Adequacy Requirements (CAR) (2026) – Chapter 4 – Credit Risk – Standardized Approach
Capital Adequacy Requirements (CAR) (2026) – Chapter 5 – Credit Risk – Internal Ratings-Based Approach
Capital Adequacy Requirements (CAR) (2026) – Chapter 6 – Securitization
Capital Adequacy Requirements (CAR) (2026) – Chapter 7 – Settlement and Counterparty Risk
Capital Adequacy Requirements (CAR) (2026) – Chapter 8 – Credit Valuation Adjustment (CVA) Risk
Capital Adequacy Requirements (CAR) (2026) – Chapter 9 – Market Risk
Capital Adequacy Requirements (CAR) (2027) – Chapter 1 – Overview of Risk-based Capital Requirements
Capital Adequacy Requirements (CAR) (2027) – Chapter 2 – Definition of Capital
Capital Adequacy Requirements (CAR) (2027) – Chapter 3 – Operational Risk
Capital Adequacy Requirements (CAR) (2027) – Chapter 4 – Credit Risk – Standardized Approach
Capital Adequacy Requirements (CAR) (2027) – Chapter 5 – Credit Risk – Internal Ratings-Based Approach
Capital Adequacy Requirements (CAR) (2027) – Chapter 6 – Securitization
Capital Adequacy Requirements (CAR) (2027) – Chapter 7 – Settlement and Counterparty Risk
Capital Adequacy Requirements (CAR) (2027) – Chapter 8 – Credit Valuation Adjustment (CVA) Risk
Capital Adequacy Requirements (CAR) (2027) – Chapter 9 – Market Risk
Capital Adequacy Requirements (CAR) – Guideline (2026)
Capital Adequacy Requirements (CAR) – Guideline (2027)
Capital and Liquidity Treatment of Crypto-asset Exposures (Banking) – Guideline (2026)
Capital and Liquidity Treatment of Crypto-asset Exposures (Banking) – Guideline (2027)
Capital Treatment of Crypto-asset Exposures (Insurance) – Guideline
Clarification on the Treatment of Innovative Real Estate Secured Lending Products under Guideline B-20
Climate Risk Management
Commercial Lending Criteria
Commercial Lending Restrictions - Foreign Life Insurance Companies and Foreign Fraternal Benefit Societies
Corporate Governance – Guideline (2018)
Derivatives Sound Practices – Guideline (2014)
Earthquake Exposure Sound Practices - Guideline (2013)
Enterprise-Wide Model Risk Management for Deposit-Taking Institutions - Guideline (2017)
Foreign Bank Branch Deposit Requirement
Foreign Entities Operating in Canada on a Branch Basis – Guideline (2021)
Guideline E-23 – Model Risk Management (2027)
IFRS 17 Insurance Contracts Guideline
IFRS 9 Financial Instruments and Disclosures
Infosheet - Residential Mortgage Underwriting Practices and Procedures Guideline (B-20)
Interest Rate Risk Management - Guideline (2019)
Interest Rate Risk Management – Guideline (2027)
Internal Capital Adequacy Assessment Process (ICAAP) for Deposit-Taking Institutions – Guideline (2010)
Internal capital adequacy assessment process template
Large Exposure Limits - 1994
Large Exposure Limits - 2003
Large Exposure Limits for Domestic Systemically Important Banks – Guideline (2019)
Leverage Requirements - Guideline (2023)
Life Insurance Capital Adequacy Test Public Disclosure Requirements
Life Insurance Capital Adequacy Test – Guideline (2025)
Life Insurance Capital Adequacy Test (2025) – Chapter 1 Overview and General Requirements
Life Insurance Capital Adequacy Test (2025) – Chapter 2 Available Capital
Life Insurance Capital Adequacy Test (2025) – Chapter 3 Credit Risk – On-Balance Sheet Items
Life Insurance Capital Adequacy Test (2025) – Chapter 4 Credit Risk – Off-Balance Sheet Activities
Life Insurance Capital Adequacy Test (2025) – Chapter 5 Market Risk
Life Insurance Capital Adequacy Test (2025) – Chapter 6 Insurance Risk
Life Insurance Capital Adequacy Test (2025) – Chapter 7 Segregated Fund Guarantee Risk
Life Insurance Capital Adequacy Test (2025) – Chapter 8 Operational Risk
Life Insurance Capital Adequacy Test (2025) – Chapter 9 Participating and Adjustable Products
Life Insurance Capital Adequacy Test (2025) – Chapter 10 Credit for Reinsurance
Life Insurance Capital Adequacy Test (2025) – Chapter 11 Aggregation and Diversification of Risks
Life Insurance Capital Adequacy Test (2025) – Chapter 12 Life Insurers Operating in Canada on a Branch Basis
Liquidity Adequacy Requirements (LAR) (2026) Chapter 4 – Net Cumulative Cash Flow
Liquidity Adequacy Requirements (LAR) (2026) Chapter 3 – Net Stable Funding Ratio
Liquidity Adequacy Requirements (LAR) (2026) Chapter 2 – Liquidity Coverage Ratio
Liquidity Adequacy Requirements (LAR) (2026) Chapter 1 – Overview
Liquidity Adequacy Requirements (LAR) (2026) Chapter 5 – Operating Cash Flow Statement
Liquidity Adequacy Requirements (LAR) (2026) Chapter 6 – Liquidity Monitoring Tools
Liquidity Adequacy Requirements (LAR) (2026) Chapter 7 – Intraday Liquidity Monitoring Tools
Liquidity Adequacy Requirements (LAR) – Guideline (2026)
Liquidity Principles – Guideline (2020)
Margin Requirements for Non-Centrally Cleared Derivatives – Guideline (2020)
Minimum Capital Test - Guideline (2024)
Minimum Capital Test – Guideline (2026)
Modification to the Capital Floor Transition schedule in Chapter 1 of the Capital Adequacy Requirements (CAR) guideline
Mortgage Insurer Capital Adequacy Test – Guideline (2027)
Net Stable Funding Ratio Disclosure Requirements – Guideline (2019)
Operational Risk Management and Resilience – Guideline
OSFI’s Intelligence-led Cyber Resilience Testing (I-CRT) Framework
Own Risk and Solvency Assessment
Parental Stand-Alone (Solo) Capital Framework for Federally Regulated Life Insurers (2025)
Parental Stand-Alone (Solo) TLAC Framework for Domestic Systemically Important Banks (D-SIBs)
Participating account management and disclosure to participating policyholders and adjustable policyholders – Guideline (2023)
Pillar 3 Disclosure Expectations
Pillar 3 Disclosure Guideline for Domestic Systemically Important Banks (D-SIBs) (2025)
Pillar 3 Disclosure Guideline for Small and Medium-Sized Deposit-Taking Institutions (SMSBs) (2025)
Pledging
Property and Casualty Large Insurance Exposures and Investment Concentration
Regulatory Capital and Internal Capital Targets (2025)
Regulatory Compliance Management (RCM) – Guideline (2014)
Regulatory notice - Culture Risk Management
Regulatory Notice on Adjustments to the Life Insurance Capital Adequacy Test Guideline (2025)
Regulatory notice on using natural catastrophe bonds in the Minimum Capital Test guideline
Reinforcing residential mortgage risk management practices
Residential Mortgage Insurance Underwriting Practices and Procedures – Guideline (2019)
Residential mortgage underwriting practices and procedures – Guideline (2017)
Revised Covered Bond Limit Calculation
Revised Regulatory Notice on Commercial Real Estate Lending
Role of the Independent Actuary
Securities Lending Deposit-taking institutions - Guideline (1996)
Securities Lending – Life insurance companies - Guideline (1997)
Securities Lending - Property and Casualty Insurance Companies - Guideline (1996)
Settlement Risk in Foreign Exchange Transactions – Guideline (2013)
Small and Medium-Sized Deposit-Taking Institutions (SMSBs) Capital and Liquidity Requirements – Guideline (2026)
Sound Reinsurance Practices and Procedures – Guideline (2025)
Stress Testing – Guideline (2009)
Technology and Cyber Risk Management
Technology and Cyber Security Incident Reporting
Third-Party Risk Management Guideline
Total Loss Absorbing Capacity (TLAC) Disclosure Requirements – Guideline (2018)
Total Loss Absorbing Capacity (TLAC) – Guideline (2018)
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