Change Control Log (N3)

Information
Type of document
Change control log
Industry
Deposit-taking institutions
Return
Loans in Arrears (N3)
Last updated
November 2019
Return number
N3
Amendment control log
Amendment number Effective reporting date Page number Description
1 Q1 1998 2, 4 Add:
  • Section II - Mortgage Loans in Arrears
    Mortgage loans in arrears for mortgages on properties located out of Canada
2 Q1 2000 1 Add:
  • Section 600 of the Bank Act (applies to Foreign Bank Branches)

Change:

  • Section 523 of the Bank Act is now Section 628
3 Q1 2008 2, 4 Change:
  • Gross Non-Mortgage Impaired Loans to Gross Impaired Non-Mortgage Loans
4 Q1 2009 2 Delete:
  • The return template copy has been deleted from these instructions and has been posted as a separate item on OSFI's website
  • References 2(a)(iv) or 2(b)(iv) under (iii) Other personal loans
2, 3, 4 Change:
  • Reference to Asset 11(f) changed to Asset 3(a)(vi)
  • Reference to Asset 12 changed to Asset 3(b)
4 Add:
  • Instructions under Section II – Memo items
  • Instructions under Section III – Recognized and Unrecognized Securitized Loans in Arrears
5 Q1 2010 3 Change:
  • Gross Non-Mortgage Loans to Gross Outstanding Non-Mortgage Loans as well as related instructions
  • Gross Amount of Non-Mortgage Loans in Arrears to Gross Amount of Outstanding Non-Mortgage Loans (Current and in Arrears) and related instructions
4 Change:
  • Gross Mortgage Loans to Gross Outstanding Mortgage Loans as well as related instructions
  • Gross Amount of Mortgage Loans in Arrears to Gross Amount of Outstanding Mortgage Loans (Current and in Arrears) and related instructions
6 Q1 2012 Instructions:
4 Delete:
  • (c) PMI, under Section II – Memo Items

Change:

  • (d) AIG United Guarantee changed to (c) Canada Guarantee Mortgage Insurance Company, under Section II – Memo Items
Return Template :
2 Delete:
  • Line 1(c) under Section II – Memo items

Change:

  • 1(d) AIG United Guarantee to 1(c) Canada Guaranty Mortgage Insurance Company
7 Q1 2017 Instructions:
3, 4 Add:
  • New column added to Section I and II Basis Adjustment for Balance Sheet Purposes
Return Template:
1 Add:
  • Column Accounting Adjustments for Balance Sheet under Section I and II
8 Q1 2018 Instructions:
3, 4 Change:
  • Allowance for impairment to Allowance for expected credit losses
3 Change:
  • Total Gross Impaired Non-Mortgage Loans to Total Credit Impaired Non-Mortgage Loans
4 Change:
  • Total Gross Impaired Mortgage Loans to Total Credit Impaired Mortgage Loans
Return Template:
1 Change:
  • Allowance for Impairment to Allowance for Expected Credit Losses under Section I and II
  • Total Gross Impaired Non-Mortgage Loans to Total Credit Impaired Non-Mortgage Loans under Section I
  • Total Gross Impaired Mortgage Loans to Total Credit Impaired Mortgage Loans under Section II