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 We also have a list of rescinded guidance.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 |
|---|---|---|---|---|
| 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 | |
| Earthquake Exposure Sound Practices - Letter (2013) |
|
Letter | Prudential Limits and Restrictions | |
| Earthquake Exposure Sound Practices - Guideline impact analysis statement (2013) |
|
Guideline impact analysis statement | Prudential Limits and Restrictions | |
| Earthquake Exposure Sound Practices - Guideline (2013) |
|
Guideline | Prudential Limits and Restrictions | |
| Business and Powers – Ownership Interests in Commodities |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Revised Guidance for Companies that Determine Segregated Fund Guarantee Capital Requirements Using an Approved Model |
|
Advisory | Capital Adequacy Requirements | |
| Sound Reinsurance Practices and Procedures – Guideline (2010) |
|
Guideline | Sound Business and Financial Practices | |
| Guidance for Reinsurance Security Agreements – Letter (2010) |
|
Letter | ||
| Internal Capital Adequacy Assessment Process (ICAAP) for Deposit-Taking Institutions – Guideline (2010) |
|
Guideline | Sound Business and Financial Practices | |
| Reinsurance Trust Agreements | Letter | |||
| Mortgage Insurance |
|
Implementation note | ||
| Role of the Independent Actuary |
|
Guideline | Sound Business and Financial Practices | |
| Stress Testing - Guideline impact analysis statement (2009) |
|
Guideline impact analysis statement | Sound Business and Financial Practices | |
| Stress Testing – Guideline (2009) |
|
Guideline | Sound Business and Financial Practices | |
| Stress Testing - Letter (2009) | Letter | |||
| Supplementary Information for Life Insurance Companies that Determine Segregated Fund Guarantee Capital Requirements Using an Approved Model – Revised Version |
|
Advisory | Capital Adequacy Requirements | |
| Outsourcing of Business Activities, Functions and Processes |
|
Guideline | Sound Business and Financial Practices | |
| Alternative Method for Life Insurance Companies that Determine the Segregated Fund Guarantee Capital Requirement Using Prescribed Factors |
|
Advisory | Capital Adequacy Requirements | |
| Recognition of Hedge Contracts in the Determination of the Segregated Fund Guarantee Capital Requirement for Life Insurance Companies |
|
Advisory | Capital Adequacy Requirements | |
| Undertaking for the sharing of information with insurers |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Materiality Criteria for Related Party Transactions – Guideline impact analysis statement (2008) |
|
Guideline impact analysis statement | Prudential Limits and Restrictions | |
| Guide to Intervention for Federally Regulated Life Insurance Companies (Letter) |
|
Letter | ||
| Background Checks on Directors and Senior Management of FREs - Guideline impact analysis statement (2008) |
|
Guideline impact analysis statement | Sound Business and Financial Practices | |
| Background Checks on Directors and Senior Management of FREs – Guideline (2008) |
|
Guideline | Sound Business and Financial Practices | |
| Guide to Intervention for Federally Regulated Deposit-Taking Institutions (Letter) | Letter | |||
| Background Checks on Directors and Senior Management of FREs - Letter (2008) |
|
Letter | Sound Business and Financial Practices | |
| Insurance in Canada of Risks |
|
Regulatory and legislative advisory | Regulatory and legislative | |
| Oversight Expectations for TSA & AMA Institutions |
|
Implementation note | Capital Adequacy Requirements | |
| Data Maintenance at TSA & AMA Institutions |
|
Implementation note | Capital Adequacy Requirements | |
| Data Maintenance at IRB Institutions |
|
Implementation note | Capital Adequacy Requirements | |
| Collateral Management Principles for IRB Institutions |
|
Implementation note | Capital Adequacy Requirements | |
| Oversight Expectations for IRB Institutions |
|
Implementation note | Capital Adequacy Requirements | |
| The Use of Ratings and Estimates of Default and Loss at IRB Institutions |
|
Implementation note | Capital Adequacy Requirements | |
| Risk Quantification at IRB Institutions |
|
Implementation note | Capital Adequacy Requirements | |
| Validating Risk Rating Systems at IRB Institutions |
|
Implementation note | Capital Adequacy Requirements | |
| Foreign DTI Subsidiary IRB Self-Assessment Instructions |
|
Instructions | Capital Adequacy Requirements | |
| AIRB Self-Assessment Instructions |
|
Instructions | Capital Adequacy Requirements | |
| OSFI’s Review of Reputation Risk Practices - Principles, Observations and Next Steps – Discussion paper (2005) |
|
Discussion paper | ||
| OSFI’s Review of Reputation Risk Practices - Principles, Observations and Next Steps – Letter (2005) |
|
Letter |