Guidance library
As the regulator for federally regulated financial institutions and private pension plans, we set expectations for operating within the Canadian financial industry.
For guidance on private pension plans, please see Administering pension plans.
How to use this list
You can search by using one or more of the filters. The more filters you use, the narrower your search.
The “keywords” filter will search page titles and content. For example, you can search by the guideline number (such as B-10).
Date | Title | Sector | Publication type | Category |
---|---|---|---|---|
OSFI releases final Guideline B-13 – Technology and Cyber Risk Management - Letter (2022) |
|
Letter | Prudential Limits and Restrictions | |
Clarification on the Treatment of Innovative Real Estate Secured Lending Products under Guideline B-20 |
|
Advisory | Sound Business and Financial Practices | |
OSFI clarifies treatment of innovative real estate secured lending products under Guideline B-20 |
|
Letter | Sound Business and Financial Practices | |
OSFI maintains the Domestic Stability Buffer level at 2.50% - Letter (2022) |
|
Letter | ||
Proposed Revisions to Guideline E-23 on Model Risk Management |
|
Letter | Sound Business and Financial Practices | |
Life Supplementary Quarterly Return - Letter (2022) |
|
Letter | ||
OSFI’s expectations for CDOR Transition |
|
Letter | ||
Accounting for Structured Settlements |
|
Guideline | Accounting and Disclosure | |
Completing OSFI Guideline Consequential Changes as a Result of IFRS 17 |
|
Letter | ||
Data Maintenance Expectations for Institutions Using the Standardized Approach for Operational Risk Capital Data | Implementation note | Capital Adequacy Requirements | ||
Operational Risk Capital Data Management Expectations |
|
Letter | ||
Assessment Tool - Operational Risk Capital Data |
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Assessment tool | Capital Adequacy Requirements | |
Release of final 2023 liquidity returns and consultation on draft NCCF reporting instructions |
|
Letter | ||
Final Guideline B-2 and Guideline B-3 |
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Letter | Prudential Limits and Restrictions | |
Register of OSFI-Regulated Internationally Active Insurance Groups |
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Letter | ||
Changes to Capital, Leverage, and Liquidity Requirements, and related Disclosures |
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Letter | Accounting and Disclosure | |
Pillar 3 Disclosure Guideline for Domestic Systemically Important Banks (D-SIBs) - Guideline impact analysis statement (2022) |
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Guideline impact analysis statement | Accounting and Disclosure | |
Liquidity Adequacy Requirements (LAR) Guideline – Guideline impact analysis statement (2022) | Guideline impact analysis statement | Capital Adequacy Requirements | ||
Leverage Requirements Guideline – Guideline impact analysis statement (2023) |
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Guideline impact analysis statement | Capital Adequacy Requirements | |
Small and Medium-Sized Deposit-Taking Institutions (SMSBs) Capital and Liquidity Requirements Guideline – Guideline impact analysis statement (2023) |
|
Guideline impact analysis statement | Capital Adequacy Requirements | |
Pillar 3 Disclosure Guideline for Domestic Systemically Important Banks (D-SIBs) - Guideline (2022) |
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Guideline | Accounting and Disclosure | |
Pillar 3 Disclosure Guideline for Small and Medium-Sized Deposit-Taking Institutions (SMSBs) |
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Guideline | Accounting and Disclosure | |
Leverage Requirements - Guideline (2023) |
|
Guideline | Capital Adequacy Requirements | |
Small and Medium-Sized Deposit-Taking Institutions (SMSBs) Capital and Liquidity Requirements – Guideline (2023) |
|
Guideline | Capital Adequacy Requirements | |
Liquidity Adequacy Requirements (LAR) (2023) Chapter 1 – Overview |
|
Guideline | Capital Adequacy Requirements | |
Liquidity Adequacy Requirements (LAR) (2023) Chapter 7 – Intraday Liquidity Monitoring Tools |
|
Guideline | Capital Adequacy Requirements | |
Liquidity Adequacy Requirements (LAR) (2023) Chapter 2 – Liquidity Coverage Ratio |
|
Guideline | Capital Adequacy Requirements | |
Liquidity Adequacy Requirements (LAR) (2023) Chapter 3 – Net Stable Funding Ratio |
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Guideline | Capital Adequacy Requirements | |
Liquidity Adequacy Requirements (LAR) (2023) Chapter 4 – Net Cumulative Cash Flow |
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Guideline | Capital Adequacy Requirements | |
Liquidity Adequacy Requirements (LAR) (2023) Chapter 5 – Operating Cash Flow Statement |
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Guideline | Capital Adequacy Requirements | |
Liquidity Adequacy Requirements (LAR) (2023) Chapter 6 – Liquidity Monitoring Tools |
|
Guideline | Capital Adequacy Requirements | |
Pillar 3 Disclosure Guideline for small and medium sized deposit-taking institutions (SMSBs) – Guideline impact analysis statement (2022) |
|
Guideline impact analysis statement | Accounting and Disclosure | |
Liquidity Adequacy Requirements (LAR) - Guideline (2023) |
|
Guideline | Capital Adequacy Requirements | |
Building Federally Regulated Financial Institution Awareness and Capability to Manage Climate-Related Financial Risks |
|
Letter | ||
Use of the Standardized Approach for Operational Risk Capital by Category I SMSBs |
|
Letter | ||
Minimum Qualifying Rate - Letter (2021) | Letter | |||
Operational Resilience Consultation Results Summary |
|
Letter | ||
OSFI maintains the Domestic Stability Buffer level at 2.50% - Letter (2021) |
|
Letter | ||
Update on Basel III Implementation ahead of final rules release in January 2022 |
|
Letter | ||
Consultation outcomes - OSFI Guideline Consequential Changes as a Result of IFRS 17 |
|
Letter | ||
Update on the Development of a New Approach for Determining Regulatory Capital Requirements for Segregated Fund Guarantee (SFG) Risk |
|
Letter | ||
OSFI Summarizes Responses to its Climate Risk Discussion Paper |
|
Letter | ||
Global Systemically Important Banks – Public Disclosure Requirements |
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Advisory | Accounting and Disclosure | |
Revisions to public disclosure requirement related to the identification of Global Systemically Important Banks |
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Letter | Accounting and Disclosure | |
Technology and Cyber Security Incident Reporting |
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Advisory | Supervisory Advisories | |
Unwinding of certain temporary exclusions in leverage ratio exposure measures |
|
Letter | ||
Foreign Entities Operating in Canada on a Branch Basis – Guideline (2021) |
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Guideline | Sound Business and Financial Practices | |
Foreign Entities Operating in Canada on a Branch Basis – Letter (2021) |
|
Letter | Sound Business and Financial Practices | |
Transition from LIBOR |
|
Letter | ||
OSFI sets the Domestic Stability Buffer level to 2.50% effective October 31, 2021 |
|
Letter |