Guidance library
As the regulator for federally regulated financial institutions and private pension plans, we set expectations for operating within the Canadian financial industry. You can find our current guidance in the following list. We also have a list of rescinded guidance.
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).
Alternatively, learn how our guidance relates to our mandate.
| Date | Title | Sector | Publication type | Category |
|---|---|---|---|---|
| 2024 Capital Adequacy Requirements (CAR) – Letter (2023) |
|
Letter | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test (LICAT) 2024 - Letter (2023) |
|
Letter | ||
| 2024 Minimum Capital Test (MCT) – Letter (2023) |
|
Letter | ||
| Mortgage Insurer Capital Adequacy Test (MICAT) 2024 – Letter (2023) |
|
Letter | ||
| OSFI’s response to Guideline B-20 initial consultation feedback on debt serviceability measures |
|
Consultation response | Sound Business and Financial Practices | |
| Parental Stand-Alone (Solo) TLAC Framework for Domestic Systemically Important Banks (D-SIBs) |
|
Guideline | Capital Adequacy Requirements | |
| OSFI finalizes its Solo Capital guideline and Solo Total Loss Absorbing Capacity (TLAC) guideline |
|
Letter | Capital Adequacy Requirements | |
| Letter to industry on OSFI’s next steps to implement new provisions of its mandate | Letter | |||
| Appointed Actuary: Legal Requirements, Qualifications and Peer Review – Guideline (2023) |
|
Guideline | Sound Business and Financial Practices | |
| “2023 Annual update” to the manual of financial reporting forms and instructions for property and casualty insurance companies |
|
Letter | ||
| “2023 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Canadian Mortgage Insurance Companies |
|
Letter | ||
| “2023 Annual Update” to the Manual of Financial Reporting Forms and Instructions for Life Insurance Companies and Fraternal Benefit Societies |
|
Letter | ||
| Update to LAR guideline review for wholesale funding sources with retail-like characteristics | Letter | Capital Adequacy Requirements | ||
| Technology and cyber incident reporting | Letter | Supervisory Advisories | ||
| OSFI increases the level of the Domestic Stability Buffer by 50 basis points | Letter | |||
| Third-Party Risk Management Guideline |
|
Guideline | Sound Business and Financial Practices | |
| OSFI response to draft guideline B-10 consultation feedback – Third-party Risk Management | Letter | Sound Business and Financial Practices | ||
| OSFI’s Intelligence-led Cyber Resilience Testing (I-CRT) Framework |
|
Advisory | Sound Business and Financial Practices | |
| OSFI issues final Guideline B-15 and responds to consultation feedback |
|
Letter | ||
| 2023 update to the Net Cumulative Cash Flow (NCCF) Reporting Forms and Instructions for Deposit-Taking Institutions |
|
Letter | ||
| Final updated guideline E-16 – Participating account management and disclosure to participating policyholders and adjustable policyholders – Letter (2023) |
|
Letter | ||
| Participating account management and disclosure to participating policyholders and adjustable policyholders – Guideline (2023) |
|
Guideline | Sound Business and Financial Practices | |
| Infosheet - Residential Mortgage Underwriting Practices and Procedures Guideline (B-20) |
|
Guideline | Sound Business and Financial Practices | |
| Increase of regulatory prudential limits related to investment, lending and borrowing for all Canadian Property and Casualty Federally Regulated Insurance Companies |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Revised OSFI Capital Ruling for Limited Recourse Capital Notes |
|
Letter | Capital Adequacy Requirements | |
| Assurance on Capital, Leverage and Liquidity Returns - Guideline (2022) |
|
Guideline | Accounting and Disclosure | |
| Assurance on Capital, Leverage and Liquidity Returns – Guideline at a glance (2022) |
|
Guideline at a glance | Accounting and Disclosure | |
| Final IFRS 17 Memoranda to The Appointed Actuary for FRIs | Letter | |||
| Guideline: Assurance on Capital, Leverage and Liquidity Returns |
|
Letter | Accounting and Disclosure | |
| “2022 Annual update” to the Manual of Reporting Forms and Instructions for Deposit-Taking Institutions |
|
Letter | ||
| Unwind of temporary leverage ratio exclusions, effective April 2023 |
|
Letter | ||
| Interim arrangements for the regulatory capital and liquidity treatment of cryptoasset exposures |
|
Advisory | Capital Adequacy Requirements | |
| Technology and Cyber Risk Management |
|
Guideline | Sound Business and Financial Practices | |
| 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 | |
| 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 |
|
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 |
|
Letter | Prudential Limits and Restrictions | |
| Register of OSFI-Regulated Internationally Active Insurance Groups |
|
Letter | ||
| Leverage Requirements Guideline – Guideline impact analysis statement (2023) |
|
Guideline impact analysis statement | Capital Adequacy Requirements | |
| Leverage Requirements - Guideline (2023) |
|
Guideline | Capital Adequacy Requirements | |
| Liquidity Adequacy Requirements (LAR) (2023) Chapter 1 – Overview |
|
Guideline | Capital Adequacy Requirements |