Reporting Requirements for Property & Casualty Insurance Companies

Date: September 2025

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
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
60 days Annual ✓ subject to LEFP Yes Yes
MCT Assurance Attestation (OSFI1036) 45 days Quarterly n/a Yes No
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
60 days Annual n/a Not applicable No Yes
BAAT Assurance Internal Audit Opinion (OSFI1042) May 31 Table footnote a Annual 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
Financial Condition Testing (FCT) (610) VariousTable footnote b Annual ✓ subject to LEFP Yes Yes
FCT Template - P&C (952) VariousTable 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) VariousTable 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)

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Table footnote b

Earlier of: 30 days after presentation to Board of Directors/Canadian Branch Management, and one year after fiscal year-end

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Table footnote c

Pre-release ERRs: 60 days; Post release ERRs: 90 days

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Table footnote d

ERR for Other(607) must be requested by contacting RRSsupport-SDRsoutien@osfi-bsif.gc.ca or at 613-991-0609

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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

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Table footnote f

As specified

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