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.

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The “keywords” filter will search page titles and content. For example, you can search by the guideline number (such as B-10).

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Date	Title	Sector	Publication type	Category
July 31, 2022	Life Insurance Capital Adequacy Test (2023) - Chapter 3 Credit Risk – On-Balance Sheet Items	Life Insurance and Fraternal Companies	Guideline	Capital Adequacy Requirements
July 31, 2022	Life Insurance Capital Adequacy Test (2023) - Chapter 4 Credit Risk - Off-Balance Sheet Activities	Life Insurance and Fraternal Companies	Guideline	Capital Adequacy Requirements
July 31, 2022	Life Insurance Capital Adequacy Test (2023) - Chapter 5 Market Risk	Life Insurance and Fraternal Companies	Guideline	Capital Adequacy Requirements
July 31, 2022	Life Insurance Capital Adequacy Test (2023) - Chapter 6 Insurance Risk	Life Insurance and Fraternal Companies	Guideline	Capital Adequacy Requirements
July 31, 2022	Life Insurance Capital Adequacy Test (2023) - Chapter 7 Segregated Fund Guarantee Risk	Life Insurance and Fraternal Companies	Guideline	Capital Adequacy Requirements
July 31, 2022	Life Insurance Capital Adequacy Test (2023) - Chapter 8 Operational Risk	Life Insurance and Fraternal Companies	Guideline	Capital Adequacy Requirements
July 31, 2022	Life Insurance Capital Adequacy Test (2023) - Chapter 9 Participating and Adjustable Products	Life Insurance and Fraternal Companies	Guideline	Capital Adequacy Requirements
July 31, 2022	Life Insurance Capital Adequacy Test - Guideline (2023)	Life Insurance and Fraternal Companies	Guideline	Capital Adequacy Requirements
July 21, 2022	Final Life Insurance Capital Adequacy Test (LICAT) 2023 – Letter (2022)	Life Insurance and Fraternal Companies	Letter	Capital Adequacy Requirements
July 13, 2022	OSFI releases final Guideline B-13 – Technology and Cyber Risk Management - Letter (2022)	Banks Foreign Bank Branches Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Letter	Prudential Limits and Restrictions
June 30, 2022	Clarification on the Treatment of Innovative Real Estate Secured Lending Products under Guideline B-20	Banks Foreign Bank Branches Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Advisory	Sound Business and Financial Practices
June 28, 2022	OSFI clarifies treatment of innovative real estate secured lending products under Guideline B-20	Banks Foreign Bank Branches Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Letter	Sound Business and Financial Practices
June 22, 2022	OSFI maintains the Domestic Stability Buffer level at 2.50% - Letter (2022)	Banks	Letter
May 20, 2022	Proposed Revisions to Guideline E-23 on Model Risk Management	Banks Trust and Loan Companies	Letter	Sound Business and Financial Practices
May 18, 2022	Life Supplementary Quarterly Return - Letter (2022)	Life Insurance and Fraternal Companies	Letter
May 16, 2022	OSFI’s expectations for CDOR Transition	Banks Foreign Bank Branches Trust and Loan Companies Life Insurance and Fraternal Companies Property and Casualty Companies	Letter
April 30, 2022	Accounting for Structured Settlements	Property and Casualty Companies	Guideline	Accounting and Disclosure
February 21, 2022	Data Maintenance Expectations for Institutions Using the Standardized Approach for Operational Risk Capital Data		Implementation note	Capital Adequacy Requirements
February 21, 2022	Operational Risk Capital Data Management Expectations	Banks Trust and Loan Companies	Letter
February 21, 2022	Assessment Tool - Operational Risk Capital Data	Banks Trust and Loan Companies	Assessment tool	Capital Adequacy Requirements
February 16, 2022	Release of final 2023 liquidity returns and consultation on draft NCCF reporting instructions	Banks Trust and Loan Companies	Letter
February 11, 2022	Final Guideline B-2 and Guideline B-3	Banks Property and Casualty Companies	Letter	Prudential Limits and Restrictions
February 2, 2022	Register of OSFI-Regulated Internationally Active Insurance Groups	Life Insurance and Fraternal Companies Property and Casualty Companies	Letter
January 31, 2022	Changes to Capital, Leverage, and Liquidity Requirements, and related Disclosures	Banks Trust and Loan Companies	Letter	Accounting and Disclosure
January 31, 2022	Pillar 3 Disclosure Guideline for Domestic Systemically Important Banks (D-SIBs) - Guideline impact analysis statement (2022)	Banks Trust and Loan Companies	Guideline impact analysis statement	Accounting and Disclosure
January 31, 2022	Liquidity Adequacy Requirements (LAR) Guideline – Guideline impact analysis statement (2022)		Guideline impact analysis statement	Capital Adequacy Requirements
January 31, 2022	Leverage Requirements Guideline – Guideline impact analysis statement (2023)	Banks Trust and Loan Companies	Guideline impact analysis statement	Capital Adequacy Requirements
January 31, 2022	Small and Medium-Sized Deposit-Taking Institutions (SMSBs) Capital and Liquidity Requirements Guideline – Guideline impact analysis statement (2023)	Banks Trust and Loan Companies	Guideline impact analysis statement	Capital Adequacy Requirements
January 31, 2022	Pillar 3 Disclosure Guideline for Domestic Systemically Important Banks (D-SIBs) - Guideline (2022)	Banks Trust and Loan Companies	Guideline	Accounting and Disclosure
January 31, 2022	Pillar 3 Disclosure Guideline for Small and Medium-Sized Deposit-Taking Institutions (SMSBs)	Banks Trust and Loan Companies	Guideline	Accounting and Disclosure
January 31, 2022	Leverage Requirements - Guideline (2023)	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
January 31, 2022	Small and Medium-Sized Deposit-Taking Institutions (SMSBs) Capital and Liquidity Requirements – Guideline (2023)	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
January 31, 2022	Liquidity Adequacy Requirements (LAR) (2023) Chapter 1 – Overview	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
January 31, 2022	Liquidity Adequacy Requirements (LAR) (2023) Chapter 7 – Intraday Liquidity Monitoring Tools	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
January 31, 2022	Liquidity Adequacy Requirements (LAR) (2023) Chapter 2 – Liquidity Coverage Ratio	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
January 31, 2022	Liquidity Adequacy Requirements (LAR) (2023) Chapter 3 – Net Stable Funding Ratio	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
January 31, 2022	Liquidity Adequacy Requirements (LAR) (2023) Chapter 4 – Net Cumulative Cash Flow	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
January 31, 2022	Liquidity Adequacy Requirements (LAR) (2023) Chapter 5 – Operating Cash Flow Statement	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
January 31, 2022	Liquidity Adequacy Requirements (LAR) (2023) Chapter 6 – Liquidity Monitoring Tools	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
January 31, 2022	Pillar 3 Disclosure Guideline for small and medium sized deposit-taking institutions (SMSBs) – Guideline impact analysis statement (2022)	Banks Trust and Loan Companies	Guideline impact analysis statement	Accounting and Disclosure
January 31, 2022	Liquidity Adequacy Requirements (LAR) - Guideline (2023)	Banks Trust and Loan Companies	Guideline	Capital Adequacy Requirements
January 14, 2022	Building Federally Regulated Financial Institution Awareness and Capability to Manage Climate-Related Financial Risks	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter
December 20, 2021	Use of the Standardized Approach for Operational Risk Capital by Category I SMSBs	Banks Trust and Loan Companies	Letter
December 17, 2021	Minimum Qualifying Rate - Letter (2021)		Letter
December 10, 2021	OSFI maintains the Domestic Stability Buffer level at 2.50% - Letter (2021)	Banks	Letter
November 29, 2021	Update on Basel III Implementation ahead of final rules release in January 2022	Banks Trust and Loan Companies	Letter
November 16, 2021	Update on the Development of a New Approach for Determining Regulatory Capital Requirements for Segregated Fund Guarantee (SFG) Risk	Life Insurance and Fraternal Companies Property and Casualty Companies	Letter
October 12, 2021	OSFI Summarizes Responses to its Climate Risk Discussion Paper	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter
August 31, 2021	Global Systemically Important Banks – Public Disclosure Requirements	Banks	Advisory	Accounting and Disclosure
August 13, 2021	Revisions to public disclosure requirement related to the identification of Global Systemically Important Banks	Banks Trust and Loan Companies	Letter	Accounting and Disclosure

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