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 |
|---|---|---|---|---|
| Final Corporate Governance Guideline – Letter (2018) |
|
Letter | ||
| Amendments to the Bank Act restrictions on the use of the words “bank”, “banker” and “banking”, and OSFI’s new compliance expectations |
|
Letter | ||
| IFRS 17 Transition and Progress Report Requirements for Federally Regulated Insurers |
|
Advisory | Accounting and Disclosure | |
| Total Loss Absorbing Capacity (TLAC) Disclosure Requirements Guideline and Capital Disclosure Requirements Guideline – Guideline impact analysis statement (2018) |
|
Guideline impact analysis statement | Capital Adequacy Requirements | |
| Total Loss Absorbing Capacity (TLAC) Disclosure Requirements – Guideline (2018) |
|
Guideline | Accounting and Disclosure | |
| Total Loss Absorbing Capacity (TLAC) Disclosure Requirements Guideline and Capital Disclosure Requirements Guideline – Letter (2018) |
|
Letter | Capital Adequacy Requirements | |
| Total Loss Absorbing Capacity (TLAC) Guideline - Guideline impact analysis statement (2018) |
|
Guideline impact analysis statement | Capital Adequacy Requirements | |
| Total Loss Absorbing Capacity (TLAC) – Guideline (2018) |
|
Guideline | Capital Adequacy Requirements | |
| Total Loss Absorbing Capacity (TLAC) Guideline - Letter (2018) |
|
Letter | Capital Adequacy Requirements | |
| Life Insurance Capital Adequacy Test Public Disclosure Requirements |
|
Guideline | Accounting and Disclosure | |
| Guide to Intervention for Federally Regulated Property and Casualty Insurance Companies (Letter) |
|
Letter | ||
| Regulatory Capital and Internal Capital Targets (2023) |
|
Guideline | Capital Adequacy Requirements | |
| Own Risk and Solvency Assessment |
|
Guideline | Sound Business and Financial Practices | |
| Residential mortgage underwriting practices and procedures – Guideline (2017) |
|
Guideline | Sound Business and Financial Practices | |
| Final Revised Guideline B-20: Residential Mortgage Underwriting Practices and Procedures |
|
Letter | Sound Business and Financial Practices | |
| Enterprise-Wide Model Risk Management Guideline - Guideline impact analysis statement (2017) |
|
Guideline impact analysis statement | Sound Business and Financial Practices | |
| Enterprise-Wide Model Risk Management for Deposit-Taking Institutions - Guideline (2017) |
|
Guideline | Sound Business and Financial Practices | |
| Enterprise-Wide Model Risk Management Guideline - Letter (2017) |
|
Letter | Sound Business and Financial Practices | |
| Advisory 2017-01 – Restrictions on the use of the words “bank”, “banker” and “banking” |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Deferral of IFRS 9 Application for Federally Regulated Life Insurers |
|
Advisory | Accounting and Disclosure | |
| IFRS 9 Financial Instruments and Disclosures |
|
Guideline | Accounting and Disclosure | |
| Substantial Investments |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix A.1 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix A.2 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix A.3 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix A.4 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix A.5 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix A.6 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix B.1 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix B.2 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix B.3 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix B.4 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix B.5 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Substantial Investments - Appendix B.6 |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Legislative Framework for Foreign Banks |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Derivatives Sound Practices – Letter (2015) |
|
Letter | Sound Business and Financial Practices | |
| Revised Life Insurance Capital Framework - Standard Approach |
|
Letter | ||
| Derivatives Sound Practices - Guideline impact analysis statement (2014) |
|
Guideline impact analysis statement | Sound Business and Financial Practices | |
| Regulatory Compliance Management – Guideline impact analysis statement (2014) |
|
Guideline impact analysis statement | Sound Business and Financial Practices | |
| Derivatives Sound Practices – Guideline (2014) |
|
Guideline | Sound Business and Financial Practices | |
| Regulatory Compliance Management (RCM) – Guideline (2014) |
|
Guideline | Sound Business and Financial Practices | |
| Revised Guideline E-13 – Regulatory Compliance Management (RCM) – Letter (2014) |
|
Letter | Sound Business and Financial Practices | |
| Public Disclosure Requirements for Domestic Systemically Important Banks on Liquidity Coverage Ratio (LCR) – Guideline impact analysis statement (2014) |
|
Guideline impact analysis statement | Accounting and Disclosure | |
| Public Disclosure Requirements for Domestic Systemically Important Banks on Liquidity Coverage Ratio |
|
Guideline | Accounting and Disclosure | |
| Final Guideline D-11 – Public Disclosure Requirements for Domestic Systemically Important Banks on Liquidity Coverage Ratio |
|
Letter | Accounting and Disclosure | |
| External Audit Quality Initiatives - Deposit-taking institutions |
|
Advisory | Accounting and Disclosure | |
| External Audit Quality Initiatives – Insurers |
|
Advisory | Accounting and Disclosure | |
| Capital Disclosure Requirements |
|
Guideline | Accounting and Disclosure | |
| Settlement Risk in Foreign Exchange Transactions – Guideline (2013) |
|
Guideline | Sound Business and Financial Practices | |
| Settlement Risk in Foreign Exchange Transactions – Letter (2013) |
|
Letter | Sound Business and Financial Practices |