Filing corporate returns
Federally regulated financial institutions must file regulatory corporate returns at various times or after specific events. You can find the list of required regulatory corporate returns in the following tables.
All regulatory corporate returns need to be filed through the Regulatory Reporting System. See more information on how to file and submit a return.
There are penalties for filing late returns, or returns with errors. See more information on the Late and Erroneous Filing Penalties Framework.
On this page
Regulatory corporate returns for deposit-taking institutions
| Document name and instructions | Tracked in Late and Erroneous Filing Penalties Framework | Domestic banks | Foreign banks | Foreign bank branches - Full | Foreign bank branches - Lending | Foreign representative office | Loan companies | Trust companies | Due dates within the Regulatory Reporting System |
|---|---|---|---|---|---|---|---|---|---|
| Annual Canadian Corporate Certification | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on annual meeting date: Within 30 days of the annual meeting date | ||||
| Annual Foreign Corporate Certification | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on fiscal year end date: Within 60 days after the fiscal year end | |||||
| Organization General Contact Information Return (OSFI-657) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on manual entry: Within 30 days of effective date of change |
| Required Roles and Contact Information Return (OSFI-658) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on manual entry: Within 30 days of effective date of change |
| Copy of Power of Attorney for Foreign Bank Branches (OSFI-512) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on manual entry: Within 30 days of appointment (this document is submitted via the Required Roles and Contact Information Return) | |||||
| Board or Director Information Return (OSFI-656) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on manual entry: Within 30 days of effective date of change | ||||
| Notice of Annual or Special Meeting (OSFI-565) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on annual meeting date: 21 days before each annual meeting date (only for public companies) | |||
| Return of Fiscal Year End Change (OSFI-596) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on manual entry: Within 30 days of effective date of change | ||
| AFS, Auditor's Report, Other Shareholder's Material (OSFI-597) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution |
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| Report of the Conduct Review Committee (OSFI-598) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution |
Based on fiscal year end date: Within 90 days after fiscal year end |
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| By-Laws (OSFI-599) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on manual entry: Within 30 days of effective date of change | |||
| Return of Shareholders (OSFI-602) |
The document applies to this type of institution (Schedule 1 Banks only) |
Based on annual meeting date: Within 60 days of the annual meeting date | |||||||
| Auditor's Report to the Principal Officer (OSFI-601) |
The document applies to this type of institution | The document applies to this type of institution | Based on annual meeting date: Within 60 days of the annual meeting date |
Regulatory corporate returns for insurance companies
| Document name and instructions | Tracked in Late and Erroneous Filing Penalties Framework | Canadian life | Foreign life | Canadian property and casualty | Foreign property and casualty | Canadian fraternal benefit societies | Foreign fraternal benefit societies | Due dates within the Regulatory Reporting System |
|---|---|---|---|---|---|---|---|---|
| Annual Canadian Corporate Certification | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution
Scheduled due date June 30 |
Based on annual meeting date: Within 30 days of the annual meeting date | ||||
| Annual Foreign Corporate Certification | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on fiscal year end date: Within 60 days after the fiscal year end | ||||
| Organization General Contact Information Return (OSFI-657) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on manual entry: Within 30 days of effective date of change |
| Required Roles and Contact Information Return (OSFI-658) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on manual entry: Within 30 days of effective date of change |
| Copy of Power of Attorney for Foreign Insurance Companies (OSFI-25) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on manual entry: Within 30 days of appointment (this document is submitted via the Required Roles and Contact Information Return) | |||
| Board or Director Information Return (OSFI-656) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on manual entry: Within 30 days of effective date of change | ||||
| Notice of Annual or Special Meeting (OSFI-565) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on annual meeting date: 21 days before each annual meeting date (only for public companies) | ||||
| Return of Fiscal Year End Change (OSFI-596) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on manual entry: Within 30 days of effective date of change | |
| AFS, Auditor's Report, Other Shareholder's Material (OSFI-597) |
The document applies to this type of institution | The document applies to this type of institution |
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| Report of the Conduct Review Committee (OSFI-598) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on fiscal year end date: Within 90 days after fiscal year end | ||||
| By-Laws (OSFI-599) |
The document applies to this type of institution | The document applies to this type of institution | The document applies to this type of institution | Based on manual entry: Within 30 days of effective date of change |