Notice on Filing Annual Returns and Documents for Québec-licensed Insurers – Fiscal Year Ending October 31, 2017

Notice of the Authority relating to filing of annual returns and other documents for the fiscal year ended October 31, 2017 – Insurers of persons licensed in Québec Under An Act respecting insurance, CQLR, 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”). In order to modernize its TI systems and maintain secure on-line business solutions for insurers, the AMF has replaced the File Transfer Service (FTS) with the AMF E-Services (SEL). Therefore, for any statutory disclosure required for a fiscal year ended October 31, 2017, electronic filing through the AMF E-Services is mandatory for all documents and information required or requested. See the Appendix attached to this Notice concerning specific AMF requirements for the filing of documents for the fiscal year ended October 31, 2017. 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 Appendix 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 ) (the “sanctions framework”) is posted on the AMF website at: https://lautorite.qc.ca/en/professionals/insurers/ Electronic submission of financial returns and other documents The E-Services - Disclosure Guide (« Insurers ») explains the procedure for submitting financial returns and other documents via the AMF E-Services and instructions such as the appropriate file naming convention. To consult this guide, access the AMF website at https://lautorite.qc.ca/en/professionals/insurers Please note that the Disclosure Guide («Insurers ») does not list the required or requested documents and information and the dates by which they are to be filed. Further information Further information is available by sending an e-mail to info-divulgations@lautorite.qc.ca. November 16, 2017

DOCUMENTS TO BE FILED BY INSURERS OF PERSONS LICENSED IN QUÉBEC FOR FISCAL YEAR ENDING OCTOBER 31, 2017 APPENDIX FEDERAL AND EXTRA-PROVINCIAL LIFE INSURANCE COMPANIES Unstructured

1. LIFE Annual Return. (including Fraternal Benefit Societies) Return Code File Format Due date Hyperlink to instructions and updated form: https://lautorite.qc.ca/en/professionals/insurers/
2. LIFE 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

• Duly signed Certification by director's (page 10.000)
• Duly signed Affidavit verifying Annual Return (page 10.005)
• Annual corporate information (pages 10.010 à 10.014)
• Corporate organization chart (page 10.040)
• Statement of cash flows (page 20.050)
• Notes to the financial statements (page 20.060)
• Duly signed independent Auditor’s report to primary regulator covering pages 20.010 through 20.060 (page 20.070)
• Duly signed actuary's Certificate of Opinion (page 20.080)

3. Attestation of Compliance of Versions (LIFE), duly signed. https://lautorite.qc.ca/en/professionals/insurers/

• Excel
• pdf 110 pdf 2017 December 31, 2017 December 31, 2017

4. Classes of insurance, duly signed (Regulation under the Act respecting insurance). December 31,
5. Business Plan for the year 2018. The Business Plan should include a forecast of the Balance Sheet and the Income Statement. 120 pdf 190 pdf 2017 December 31, 2017
6. Audited financial statements presented to shareholders or members with the independent auditor’s report, duly signed ("Official" version). 200 Searchable pdf file December 31, 2017
7. Annual report prepared for shareholders or members (if applicable), as soon as possible. 200 pdf
8. Appointed actuary’s report on policy liabilities, including certificate, duly signed.
9. Excel file (Non-Quebec charter) containing certain data in appointed actuary’s report on policy liabilities. (The file is available on the AMF website.) https://lautorite.qc.ca/en/professionals/insurers/ 400 Searchable pdf file December 31, 2017 December 31, 2017
10. Excel file containing certain data in appointed actuary’s report on policy liabilities. December 31, (The Excel file that you will submit to your primary regulator.) 420 Excel 2017
11. Peer review - Appointed actuary's report.
12. Dynamic Capital Adequacy Testing - DCAT, duly signed.
13. Excel File related to certain DCAT data. (The Excel file will be available on the AMF Website at the latest March 2018.) https://lautorite.qc.ca/en/professionals/insurers/
14. Peer review - DCAT.
15. OSFI 87, Minimum Continuing Capital and Surplus Requirements for 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
16. OSFI 87, Minimum Continuing Capital and Surplus Requirements for 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 independent auditor's report (MCCSR). Note: Fraternal Benefit Societies must also file a pdf document, according to the above instructions, but need not include the Auditor's report (MCCSR).
17. 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.) https://lautorite.qc.ca/en/professionals/insurers/ 440 pdf Note 1 510 Excel October 31, 2018 520 pdf Note 1 710 pdf January 31, 2018
18. Appointed actuary's report on Capital Adequacy Requirements Guideline. 720 pdf December 31, 2017
19. Peer Review - MCCSR. 735 pdf Note 1 Note 1 : 30 days after transmission to the Audit Committee or the Chief Representative in Canada.

December 31, 410 Excel 500 Searchable pdf file October 31, 2018

• Excel December 31, 2017
• pdf January 31, 2018