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2013-12-10

Notice on Filing Annual Returns and Documents for Québec-licensed Insurers – Fiscal Year Ending December 31, 2013

The Autorité des marchés financiers requires Québec-licensed insurers and reinsurers to electronically file designated annual returns, financial statements, actuarial reports, and compliance attestations via the File Transfer Service for the fiscal year ending December 31, 2013. The notice specifies precise filing deadlines ranging from February 28 to December 31, 2014, depending on the document type and insurer category, while mandating that complete paper copies remain available at corporate premises for examination. Failure to submit these documents within the prescribed periods subjects insurers to administrative monetary sanctions under section 405.1 of the Act respecting insurance.

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Notice of the Authority relating to filing of annual returns and other documents for the fiscal year ending December 31, 2013 – Insurers of persons licensed in Québec Under An Act respecting insurance, R.S.Q., c. A-32, (the “Act”), every insurer is required to file with the Autorité des marchés financiers (the “AMF” or the "Authority"), in such form as the AMF may determine and within the prescribed time period, the documents and information required under the Act or requested by the AMF pursuant to specific provisions of the Act (the “required or requested documents and information”). All required or requested documents and information must be filed electronically via the AMF website using the File Transfer Service (“FTS”)1 . See Appendices 1 and 2 attached to this Notice concerning specific AMF requirements for the filing for the fiscal year ending December 31, 2013. A complete set of paper copies of the signed documents must be kept at the insurer’s premises so that they are available for examination by the AMF, if necessary. Administrative monetary sanctions We remind you that each insurer is responsible for ensuring that the AMF receives, within the prescribed time periods, all required or requested documents and information in all forms as required. Under section 405.1 of the Act, the AMF may impose an administrative sanction where any of the documents referred to in the Appendices are filed late or are not filed. The Notice of the Autorité des marchés financiers related to administrative monetary sanctions imposed for late filing of information or documents (sections 405.1 and following of the Act ) 2 (the “sanctions framework”) is posted on the AMF website at: http://www.lautorite.qc.ca/en/right-practice-pers-pro.html 1 Decision no. 2012-PDG-0106 (in French only) dated June 5, 2012 and published in the AMF Bulletin of June 7, 2012, vol. 9, no. 23, section 5.6. 2 Update published in the AMF Bulletin (in French only) dated June 7, 2012, vol. 9, no. 23, section 5.1.

Electronic submission of financial returns and other documents The File Transfer Service (FTS) User Guide explains the procedure for submitting data via the AMF website. To consult this guide, access the FTS and click on Help. The Guide – Specific File Transfer Service (FTS) Requirements (the “guide of specific requirements”) contains instructions from the Direction principale de la surveillance des assureurs (AMF Main Supervision of Insurers Section), such as the appropriate file naming convention. Please note that the guide of specific requirements does not list the required or requested documents and information and the dates by which they are to be filed. The guide of specific requirements is available on the AMF website at: http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html Further information Further information is available by sending an e-mail to: info-divulgations@lautorite.qc.ca December 12, 2013

DOCUMENTS TO BE FILED BY INSURERS OF PERSONS LICENSED IN QUÉBEC FOR FISCAL YEAR ENDING DECEMBER 31, 2013 Appendix 1

  1. LIFE-1 Annual Return, duly signed. The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include, among others, the following documents:
  • Duly signed Certification by director's (page 10,005)
  • Annual corporate information (pages 10,011 à 10,013)
  • Corporate organization chart (page 10,040)
  • Statement of cash flows (page 20,050)
  • Notes to the financial statements (page 20,060)
  • Duly signed Auditor's report to AMF (page 20,070)
  • Duly signed Appointed actuary's Certificate (page 20,085)
  1. LIFE-1 Annual Return. Hyperlink to instructions and updated form: http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  2. Attestation of Compliance of Versions (LIFE-1), duly signed. http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  3. Audited financial statements presented to shareholders or members, duly signed. ("Official" version). 200 pdf February 28, 2014
  4. Annual report prepared for shareholders or members as soon as possible, (if applicable). 200 pdf
  5. Financial statements of the insurer, and subsidiaries, affiliates and joint ventures in which the insurer has an ownership interest (if applicable). 300 pdf February 28, 2014
  6. Appointed actuary’s report on policy liabilities, including certificate, duly signed. 400 Searchable pdf file February 28, 2014
  7. Excel file containing certain data in appointed actuary’s report on policy liabilities. http://www.lautorite.qc.ca/en/actuary-guide-pro.html
  8. Peer review - Appointed actuary's report (if applicable). 440 pdf Note 1
  9. Actuary's review of the method of allocating income and expenses to participating and non￾participating business (section 298.17 of the Act) (if applicable). (New) 450 pdf February 28, 2014 (New)
  10. Dynamic Capital Adequacy Testing - DCAT, duly signed. (The updated instructions will be available on the AMF Website at the latest March, 2014).
  11. Excel File containing certain DCAT data. (The Excel file will be available on the AMF website at the latest March, 2014). http://www.lautorite.qc.ca/en/actuary-guide-pro.html
  12. Peer review - DCAT (if applicable). 520 pdf Note 1
  13. QFP disclosure Form on Capital Adequacy Requirements guideline - Life and Health Insurance. Hyperlink to instructions and updated form: http://www.lautorite.qc.ca/en/capital-adequacy-requirements-pro.html
  14. QFP disclosure Form on Capital Adequacy Requirements guideline - Life and Health Insurance, duly signed. The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include the Auditor's report. (New) Hyperlink to instructions and updated form: http://www.lautorite.qc.ca/en/capital-adequacy-requirements-pro.html
  15. Attestation of Compliance of Versions (QFP), duly signed. (The Attestation must be dated and signed further to the issue of the auditor's report.) http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  16. Appointed actuary’s report on Capital Adequacy Requirements Guideline, duly signed. 720 pdf February 28, 2014
  17. Peer review - QFP (if applicable). 735 pdf Note 1
  18. Ethics committee report, duly signed. 760 pdf February 28, 2014 Unstructured Return Code File Format Due date Excel ASCII (.10a) February 28, 2014 420 Excel February 28, 2014 510 Excel December 31, 2014 December 31, 2014 Searchable pdf file 110 QUEBEC
  • pdf April 30, 2014 (New) 710 pdf April 30, 2014 (New) Note 1 : 30 days after transmission to the Audit Committee. pdf February 28, 2014
  • pdf February 28, 2014

500 Excel ASCII (.qfp) February 28, 2014

DOCUMENTS TO BE FILED BY INSURERS OF PERSONS LICENSED IN QUÉBEC FOR FISCAL YEAR ENDING DECEMBER 31, 2013 Appendix 1

  1. LIFE-1 Annual Return, duly signed. The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include, among others, the following documents:
  • Duly signed Certification by director's (page 10,005)
  • Annual corporate information (pages 10,011 à 10,013)
  • Corporate organization chart (page 10,040)
  • Statement of cash flows (page 20,050)
  • Notes to the financial statements (page 20,060)
  • Duly signed Auditor's report to regulator (page 20,070)
  • Duly signed Appointed actuary's Certificate of Opinion (page 20,080)
  1. LIFE-1 Annual Return. Hyperlink to instructions and updated form: http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  2. Attestation of Compliance of Versions (LIFE-1), duly signed. http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  3. Audited financial statements presented to shareholders or members, duly signed. ("Official" version). 200 pdf February 28, 2014
  4. Annual report prepared for shareholders or members as soon as possible, (if applicable). 200 pdf
  5. Appointed actuary’s report on policy liabilities, including certificate, duly signed. 400 Searchable pdf file February 28, 2014
  6. Excel file containing certain data in appointed actuary’s report on policy liabilities. (New) 420 Excel February 28, 2014 (New)
  7. Peer review - Appointed actuary's report. 440 pdf Note 1
  8. Dynamic Capital Adequacy Testing - DCAT, duly signed. 500 Searchable pdf file December 31, 2014
  9. Excel File containing certain DCAT data. (The Excel file that must be used will be available on the AMF website at the latest March, 2014). http://www.lautorite.qc.ca/en/actuary-guide-pro.html
  10. Peer review - DCAT. 520 pdf Note 1
  11. OSFI 87, Minimum Continuing Capital and Surplus Requirements - Canadian Life Insurance Companies and Fraternal Benefit Societies (MCCSR). Hyperlink to instructions and updated form: http://www.osfi-bsif.gc.ca/Eng/fi-if/rtn-rlv/fr-rf/ic-sa/lic-sav/Pages/87.aspx
  12. OSFI 87, Minimum Continuing Capital and Surplus Requirements - Canadian Life Insurance Companies and Fraternal Benefit Societies (MCCSR), duly signed. The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include the Auditor's report. Note: Fraternal Benefit Societies must also file a pdf document, according to the above instructions, but need not include the Auditor's report.
  13. Attestation of Compliance of Versions (OSFI-87), duly signed. (The Attestation must be dated and signed further to the issue of the auditor's report). http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  14. Appointed actuary's report on the certification of Regulatory Capital Filing. 720 pdf February 28, 2014
  15. Peer Review - MCCSR. 735 pdf Note 1
  • pdf March 31, 2014
  • pdf February 28, 2014 FEDERAL AND EXTRA-PROVINCIAL Unstructured Return Code File Format Due date (Including Fraternel Benefit Societies)

Excel ASCII (.10a) February 28, 2014 510 Excel December 31, 2014 pdf February 28, 2014

Excel ASCII (.mcc) February 28, 2014 110 710 pdf March 31, 2014 Note 1 : 30 days after transmission to the Audit Committee.

DOCUMENTS TO BE FILED BY INSURERS OF PERSONS LICENSED IN QUÉBEC FOR FISCAL YEAR ENDING DECEMBER 31, 2013 Appendix 1

  1. LIFE-2 Annual Return, duly signed. The Excel file must contain the duly signed certification by the chief agent in Canada (page 10.000) and the notes to the financial statements, draft version. Hyperlink to instructions and updated form: http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  2. LIFE-2 Annual Return, duly signed. The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include, among others, the following documents:
  • Duly signed Certification by the chief agent in Canada (page 10.000)
  • Duly signed Certification by the president/chief executive officer (page 10.001)
  • Annual corporate information (pages 10,011 à 10,012) (new)
  • Corporate organization chart (page 10,040)
  • Statement of cash flows (page 20,050)
  • Notes to the financial statements (page 20,060)
  • Duly signed Auditor's report to regulator (page 20,070)
  • Duly signed Appointed actuary's Certificate of Opinion (page 20,080)
  1. Attestation of Compliance of Versions (LIFE-2), duly signed. (The Attestation must be dated and signed further to the issue of the auditor's report.) http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  2. Audited Statutory Financial Statements of the insurer incorporated abroad and operating via a branch in Canada, duly signed. ("Official" version) (Worldwide). 200 pdf May 31, 2014
  3. Annual report prepared for shareholders or members as soon as possible, (if applicable). 200 pdf
  4. Appointed actuary’s report on policy liabilities, including certificate, duly signed. 400 Searchable pdf file February 28, 2014
  5. Excel file containing certain data in appointed actuary’s report on policy liabilities. (New) 420 Excel February 28, 2014 (New)
  6. Peer review - Appointed actuary's report. 440 pdf Note 1
  7. Dynamic Capital Adequacy Testing - DCAT, duly signed. 500 Searchable pdf file December 31, 2014
  8. Excel File containing certain DCAT data. (The Excel file that must be used will be available on the AMF website at the latest March, 2014). http://www.lautorite.qc.ca/en/actuary-guide-pro.html
  9. Peer review - DCAT. 520 pdf Note 1
  10. OSFI 86, Test of Adequacy of Assets in Canada and Margin Requirements (TAAM) Foreign Life Insurance Companies and Fraternal Benefit Societies. Hyperlink to instructions and updated form: http://www.osfi-bsif.gc.ca/Eng/fi-if/rtn-rlv/fr-rf/ic-sa/lic-sav/Pages/86.aspx
  11. OSFI 86, Test of Adequacy of Assets in Canada and Margin Requirements (TAAM) Foreign Life Insurance Companies and Fraternal Benefit Societies, duly signed. The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include the Auditor's report. Note: Fraternal Benefit Societies must also file a pdf document, according to the above instructions, but need not include the Auditor's report.
  12. Attestation of Compliance of Versions (OSFI-86), duly signed. (The Attestation must be dated and signed further to the issue of the auditor's report.) http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  13. Appointed actuary's report on the certification of Regulatory Capital Filing. 720 pdf February 28, 2014
  14. Peer Review - TAAM. 735 pdf Note 1
  • pdf May 31, 2014 710 pdf May 31, 2014 510 May 31, 2014 Note 1 : 30 days after transmission to the Audit Committee or the Chief Representative in Canada. FOREIGN Unstructured Return Code File Format Due date (Including Fraternel Benefit Societies) February 28, 2014
  • pdf Excel ASCII (.taa) February 28, 2014 110 pdf

Excel

Excel ASCII (.20a) December 31, 2014 May 31, 2014

DOCUMENTS TO BE FILED BY INSURERS OF PERSONS LICENSED IN QUÉBEC FOR FISCAL YEAR ENDING DECEMBER 31, 2013 Appendix 1

  1. S-20 Annual Return, duly signed. The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include, among others, the following documents:
  • Duly signed Certification by director's (page 10)
  • Duly signed Auditor's report to AMF (page 6)
  • Duly signed Actuary's report (page 9)
  1. S-20 Annual Return. Hyperlink to instructions and updated form: http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  2. Attestation of Compliance of Versions (S-20), duly signed. http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  3. Annual report or Audited financial statements presented to members, duly signed, ("Official" version). 200 pdf February 28, 2014
  4. Appointed actuary’s report on policy liabilities, including certificate, duly signed. 400 Searchable pdf file February 28, 2014
  5. Amended or new reinsurance agreements. 580 pdf February 28, 2014
  • pdf February 28, 2014 110 pdf February 28, 2014
  • Excel February 28, 2014 QUEBEC FUNERAL INSURANCE COMPANIES Unstructured Return Code File Format Due date

DOCUMENTS TO BE FILED BY REINSURERS OF PERSONS LICENSED IN QUÉBEC FOR FISCAL YEAR ENDING DECEMBER 31, 2013 Appendix 2

  1. LIFE-1 Annual Return, duly signed. The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include, among others, the following documents:
  • Duly signed Certification by director's (page 10,005)
  • Annual corporate information (pages 10,011 à 10,013)
  • Corporate organization chart (page 10,040)
  • Statement of cash flows (page 20,050)
  • Notes to the financial statements (page 20,060)
  • Duly signed Auditor's report to AMF (page 20,070)
  • Duly signed Appointed actuary's Certificate (page 20,085)
  1. LIFE-1 Annual Return. Hyperlink to instructions and updated form: http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  2. Attestation of Compliance of Versions (LIFE-1), duly signed. http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  3. Audited financial statements presented to shareholders or members, duly signed. ("Official" version). 200 pdf March 14, 2014
  4. Annual report prepared for shareholders or members as soon as possible (if applicable). 200 pdf
  5. Financial statements of the insurer, and subsidiaries, affiliates and joint ventures in which the insurer has an ownership interest (if applicable). 300 pdf March 14, 2014
  6. Appointed actuary’s report on policy liabilities, including certificate, duly signed. 400 Searchable pdf file March 14, 2014
  7. Excel file containing certain data in appointed actuary’s report on policy liabilities. 420 Excel March 14, 2014
  8. Peer review - Appointed actuary's report (if applicable). 440 pdf Note 1
  9. Actuary's review of the method of allocating income and expenses to participating and non￾participating business (section 298.17 of the Act) (if applicable). (New) 450 pdf March 14, 2014 (New)
  10. Dynamic Capital Adequacy Testing - DCAT, duly signed. (The updated instructions will be available on the AMF Website at the latest March, 2014).
  11. Excel File containing certain DCAT data. (The Excel file will be available on the AMF website at the latest March, 2014). http://www.lautorite.qc.ca/en/actuary-guide-pro.html
  12. Peer review - DCAT (if applicable). 520 pdf Note 1
  13. QFP disclosure Form on Capital Adequacy Requirements guideline - Life and Health Insurance. Hyperlink to instructions and updated form: http://www.lautorite.qc.ca/en/capital-adequacy-requirements-pro.html
  14. QFP disclosure Form on Capital Adequacy Requirements guideline - Life and Health Insurance, duly signed. The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include the Auditor's report. (New) Hyperlink to instructions and updated form: http://www.lautorite.qc.ca/en/capital-adequacy-requirements-pro.html
  15. Attestation of Compliance of Versions (QFP), duly signed. (The Attestation must be dated and signed further to the issue of the auditor's report.) http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  16. Appointed actuary’s report on Capital Adequacy Requirements Guideline, duly signed. 720 pdf March 14, 2014
  17. Peer review - QFP (if applicable). pdf Note 1
  18. Ethics committee report, duly signed. 760 pdf March 14, 2014 pdf March 14, 2014 QUEBEC Unstructured Return Code File Format Due date

pdf March 14, 2014 pdf April 30, 2014 (New)

Excel ASCII (.qfp) March 14, 2014 Note 1 : 30 days after transmission to the Audit Committee. 710 pdf April 30, 2014 (New)

Excel ASCII (.10a) March 14, 2014 510 Excel December 31, 2014 110 December 31, 2014 Searchable pdf file 500

DOCUMENTS TO BE FILED BY REINSURERS OF PERSONS LICENSED IN QUÉBEC FOR FISCAL YEAR ENDING DECEMBER 31, 2013 Appendix 2

  1. LIFE-1 Annual Return, duly signed. The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include, among others, the following documents:
  • Duly signed Certification by director's (page 10,005)
  • Annual corporate information (pages 10,011 à 10,013)
  • Corporate organization chart (page 10,040)
  • Statement of cash flows (page 20,050)
  • Notes to the financial statements (page 20,060)
  • Duly signed Auditor's report to regulator (page 20,070)
  • Duly signed Appointed actuary's Certificate of Opinion (page 20,080)
  1. LIFE-1 Annual Return. Hyperlink to instructions and updated form: http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  2. Attestation of Compliance of Versions (LIFE-1), duly signed. http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  3. Audited financial statements presented to shareholders or members, duly signed. ("Official" version). 200 pdf March 14, 2014
  4. Annual report prepared for shareholders or members as soon as possible, (if applicable). 200 pdf
  5. Appointed actuary’s report on policy liabilities, including certificate, duly signed. 400 Searchable pdf file March 14, 2014
  6. Excel file containing certain data in appointed actuary’s report on policy liabilities. (New) 420 Excel March 14, 2014 (New)
  7. Peer review - Appointed actuary's report. 440 pdf Note 1
  8. Dynamic Capital Adequacy Testing - DCAT, duly signed. 500 Searchable pdf file December 31, 2014
  9. Excel File containing certain DCAT data. (The Excel file that must be used will be available on the AMF website at the latest March, 2014). http://www.lautorite.qc.ca/en/actuary-guide-pro.html
  10. Peer review - DCAT. 520 pdf Note 1
  11. OSFI 87, Minimum Continuing Capital and Surplus Requirements - Canadian Life Insurance Companies and Fraternal Benefit Societies (MCCSR). Hyperlink to instructions and updated form: http://www.osfi-bsif.gc.ca/Eng/fi-if/rtn-rlv/fr-rf/ic-sa/lic-sav/Pages/87.aspx
  12. OSFI 87, Minimum Continuing Capital and Surplus Requirements - Canadian Life Insurance Companies and Fraternal Benefit Societies (MCCSR), duly signed. The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include the Auditor's report. Note: Fraternal Benefit Societies must also file a pdf document, according to the above instructions, but need not include the Auditor's report.
  13. Attestation of Compliance of Versions (OSFI-87), duly signed. (The Attestation must be dated and signed further to the issue of the auditor's report.) http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  14. Appointed actuary's report on the certification of Regulatory Capital Filing. 720 Searchable pdf file March 14, 2014
  15. Peer Review - MCCSR. 735 pdf Note 1 March 14, 2014 - pdf FEDERAL AND EXTRA-PROVINCIAL Unstructured Return Code File Format Due date (Including Fraternel Benefit Societies)

Excel ASCII (.mcc) March 14, 2014 March 14, 2014 110 pdf Note 1 : 30 days after transmission to the Audit Committee. March 31, 2014 - pdf March 31, 2014 710 pdf

Excel ASCII (.10a) March 14, 2014 510 Excel December 31, 2014

DOCUMENTS TO BE FILED BY REINSURERS OF PERSONS LICENSED IN QUÉBEC FOR FISCAL YEAR ENDING DECEMBER 31, 2013 Appendix 2

  1. LIFE-2 Annual Return, duly signed. The Excel file must contain the duly signed certification by the chief agent in Canada (page 10.000) duly signed, and the notes to the financial statements, draft version. Hyperlink to instructions and updated form: http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html LIFE-2 Annual Return, duly signed. The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include, among others, the following documents:
  • Duly signed Certification by the chief agent in Canada (page 10.000)
  • Duly signed Certification by the president/chief executive officer (page 10.001)
  • Annual corporate information (pages 10,011 à 10,012) (new)
  • Corporate organization chart (page 10,040)
  • Statement of cash flows (page 20,050)
  • Notes to the financial statements (page 20,060)
  • Duly signed Auditor's report to regulator (page 20,070)
  • Duly signed Appointed actuary's Certificate of Opinion (page 20,080)
  1. Attestation of Compliance of Versions (LIFE-2), duly signed. (The Attestation must be dated and signed further to the issue of the auditor's report.) http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  2. Audited Statutory Financial Statements of the insurer incorporated abroad and operating via a branch in Canada, duly signed. ("Official" version) (Worldwide). 200 pdf May 31, 2014
  3. Annual report prepared for shareholders or members as soon as possible, (if applicable). 200 pdf
  4. Appointed actuary’s report on policy liabilities, including certificate, duly signed. 400 Searchable pdf file March 14, 2014
  5. Excel file containing certain data in appointed actuary’s report on policy liabilities. (New) 420 Excel March 14, 2014 (New)
  6. Peer review - Appointed actuary's report. 440 pdf Note 1
  7. Dynamic Capital Adequacy Testing - DCAT, duly signed. 500 Searchable pdf file December 31, 2014
  8. Excel File containing certain DCAT data. (The Excel file that must be used will be available on the AMF website at the latest March, 2014). http://www.lautorite.qc.ca/en/actuary-guide-pro.html
  9. Peer review - DCAT. 520 pdf Note 1
  10. OSFI 86, Test of Adequacy of Assets in Canada and Margin Requirements (TAAM) Foreign Life Insurance Companies and Fraternal Benefit Societies. Hyperlink to instructions and updated form: http://www.osfi-bsif.gc.ca/Eng/fi-if/rtn-rlv/fr-rf/ic-sa/lic-sav/Pages/86.aspx
  11. OSFI 86, Test of Adequacy of Assets in Canada and Margin Requirements (TAAM) Foreign Life Insurance Companies and Fraternal Benefit Societies, duly signed. The pdf file must be complete, in printable format, and conform with the "paper" version kept on file at the insurer's premises. It must include the Auditor's report. Note: Fraternal Benefit Societies must also file a pdf document, according to the above instructions, but need not include the Auditor's report.
  12. Attestation of Compliance of Versions (OSFI-86), duly signed. (The Attestation must be dated and signed further to the issue of the auditor's report.) http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  13. Appointed actuary's report on the certification of Regulatory Capital Filing. 720 Searchable pdf file March 14, 2014
  14. Peer Review - TAAM. 735 pdf Note 1 FOREIGN Unstructured Return Code File Format Due date (Including Fraternel Benefit Societies)
  • pdf May 31, 2014 710 pdf May 31, 2014 Note 1 : 30 days after transmission to the Audit Committee or the Chief Representative in Canada.

Excel ASCII (.taa) March 14, 2014 110 pdf May 31, 2014

Excel ASCII (.20a) March 14, 2014 510 Excel December 31, 2014

  • pdf May 31, 2014
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