Search
Search results
Final Revised Guideline B-20: Residential Mortgage Underwriting Practices and Procedures
… mortgage loans. Principle 4: FRFIs’ Sound Collateral Management 5. Restrictions on Co-Lending and Bundled …
Pension Members’ Guide 2016
… you choose. This could include receiving the funds in cash or transferring the funds directly to a non-locked-in … are used: the Canadian Socio-economic Information Management (CANSIM) B14013 rate in effect during the … institutions. An RRIF is intended to provide an ongoing flow of income. RRIFs are governed by the Income Tax Act …
Change Control Log (H4)
… on the reporting of crown corporations. Clarification on cash reporting.Clarification on bankers' acceptance …
Alternative Method for Life Insurance Companies that Determine the Segregated Fund Guarantee Capital Requirement Using Prescribed Factors
Alternative Method for Life Insurance Companies that Determine the Segregated Fund Guarantee Capital Requirement Using Prescribed Factors Note: Advisories describe how OSFI administers and interprets provisions of existing legislation, regulations or …
Materiality Criteria for Related Party Transactions – Guideline impact analysis statement (2008)
… work. The reduced reliance OSFI would be placing on FRFI management and boards for ensuring compliance with applicable …
Insurance in Canada of Risks
… 2004-07 - Foreign Bank Representative Offices - Asset management services , OSFI acknowledged that promotion …
Life Insurance Capital Adequacy Test (2024) – Chapter 8 Operational Risk
… equivalents for administrative service only/investment management services. In determining the premiums received to …
Retiree and Survivor Audits (November 2013)
Retiree and Survivor Audits (November 2013) Past newsletter articles Benefits Governance Defined benefit plans OSFI recognizes that conducting retiree and survivor audits is a good governance practice to keep records up to date and to confirm that pension …
H4 – Frequently Asked Questions
… with the CLS for Canadian Federally regulated banks flow through the Bank of Canada, and thus should be reported …
Life Insurance Capital Adequacy Test (2025) – Chapter 8 Operational Risk
… equivalents for administrative service only/investment management services. In determining the premiums received to …
Substantial Investments
Substantial Investments Note: Advisories describe how OSFI administers and interprets provisions of existing legislation, regulations or guidelines, or provide OSFI’s position regarding certain policy issues. Advisories are not law; readers should refer …
Actuarial Report (14th) Public Service Death Benefit Account as at 31 March 2020
… the basic benefits then due but not paid by reason of such cash shortfall. A.3 Amount of Basic Benefit Subject to the … These accounts generate interest earnings as though net cash flows were invested quarterly in 20‑year Government of … from New non-elective 36,137 47,373 83,510 Rehired from cash-outs 1,112 1,884 2,996 Rehired from pensioners 565 951 …
Actuarial Report on the Canada Student Financial Assistance Program as at 31 July 2022
… of Canada Bonds and treasury bills) applied to expected cash flows. The higher the discount rate, the more likely it … terms; Student interest rate of 0%; and Expected repayment cash flows based on historical experience and expected …
Total Loss Absorbing Capacity (TLAC) Disclosure Requirements – Guideline (2018)
… provide the disclosures in their financial reports (e.g. management discussion and analysis, financial statement … after the appropriate adjustments agreed by the crisis management group (CMG) (following the penultimate paragraph …
FORM 542 - Terms and Conditions of Standard Form Trust Agreement
… vest in trust with the Trustee under this Agreement only cash or assets in which the Company may invest its funds or … Agreement VESTING OF ASSETS PAYABLE IN CANADIAN DOLLARS Cash Bonds, Debentures and other Evidences of Indebtedness: …