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2025-12-01

Notice on Filing Annual Returns and Documents for Quebec Life and Health Insurers – Fiscal Year Ending December 31, 2025

The Autorité des marchés financiers (AMF) requires all life and health insurers authorized in Quebec to electronically file their annual returns, financial statements, and compliance reports for the fiscal year ending December 31, 2025. Submissions must follow detailed appendices specifying required formats, signatures, and deadlines, with most filings due within 60 days of the fiscal year end or by specific dates in 2026. Failure to submit complete and timely documents via AMF E-Services may trigger monetary administrative penalties under the Insurers Act.

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[Translation] Notice relating to the filing of the annual return and other documents for the fiscal year ending December 31, 2025 – Insurers of persons (life and health insurers) authorized to carry on activities in Québec Under the Insurers Act, CQLR, c. A-32.1 (the « Act »), every authorized insurer must prepare and send the Autorité des marchés financiers (AMF), according to the form, content and date the AMF determines, the documents and information provided under the Act or requested by the AMF (the « required documents and information »). All required documents and information must be filed electronically via AMF E-Services. See the Appendices attached to this Notice detailing specific requirements for the documents to be filed for the fiscal year ending December 31, 2025. A complete set of the signed documents must be kept at the insurer’s premises so that they are available for examination by the AMF, if necessary. Monetary administrative penalties We remind you that each insurer is responsible for ensuring that the AMF receives, on the dates it determines, all required documents and information. Pursuant to sections 491 and following of the Act, monetary administrative penalties may be imposed if an authorized insurer fails to send the required documents and information to the AMF or if they are incomplete or filed late or if it refuses to communicate or provide access to the documents. Electronic submission of financial returns and other documents The E-Services Disclosure Guide (Insurers) explains the procedure for submitting files via AMF E-Services and provides instructions for, among other things, naming files. The guide is available on the AMF website at: https://lautorite.qc.ca/en/professionals/insurers/disclosures/insurance-of-persons-life-and-health/ Please note that the E-Services Disclosure Guide (Insurers) does not list all the required documents and information or the dates by which they are to be filed. Further information : For further information, send an e-mail to Info-Divulgations@lautorite.qc.ca. December 18, 2025

INSURERS AND REINSURERS OF PERSONS AUTHORIZED TO CARRY ON ACTIVITIES IN QUÉBEC DOCUMENTS REQUIRED FOR FISCAL YEAR ENDING DECEMBER 31, 2025 APPENDIX 1 Return Code File Format Deadline Number of days following the fiscal year end / Due date • Life Annual Return (LF1/LF2/LF3/LFPROV). - Excel 60 days • Life Annual Return (LF1/LF2/LF3/LFPROV), duly signed.

  • The CARLI ratios should be audited annually by the auditor charged with the functions provided for in Chapter VII of Title II of the Insurers Act, CQLR, c. A-32.1. The audit report on the CARLI ratios should be separate from the auditor’s report accompanying the Life Annual Return filed with the AMF. The audit should be conducted in accordance with the standards for audit engagements established by the Canadian Auditing and Assurance Standards Board. The auditor’s opinion should address compliance with the CARLI guideline as at the time the CARLI ratios presented on page 10.100 of the CARLI Annual Return are determined. Business Corporation, Mutual company and Mutual benefit association QUÉBEC CHARTER 500 60 days Searchable PDF file 110 PDF 60 days 420 Excel 60 days December 31, 2026 400 60 days

Searchable PDF file Summary of unadjusted errors. 90 days News PDF 180 days New December 31, 2026 710 PDF 510 Excel

  • PDF 90 days 90 days

INSURERS AND REINSURERS OF PERSONS AUTHORIZED TO CARRY ON ACTIVITIES IN QUÉBEC DOCUMENTS REQUIRED FOR FISCAL YEAR ENDING DECEMBER 31, 2025 APPENDIX 1 Return Code File Format Deadline Number of days following the fiscal year end / Due date • S-20 Annual Return. Hyperlink to instructions and updated form: https://lautorite.qc.ca/en/professionals/insurers/disclosures/insurance-of-persons-life-and-health/ • S-20 Annual Return, duly signed.

  • Annual corporate information (pages 0100 to 0140)
  • Duly signed independent auditor's report to AMF (page 0600)
  • Duly signed appointed actuary's report (page 0900) (Exempted)
  • Duly signed Certification by directors (page 1000) • Attestation of Compliance of Versions - S-20 Form, duly signed. https://lautorite.qc.ca/en/professionals/insurers/disclosures/insurance-of-persons-life-and-health/ • Annual report or Audited financial statements presented to members, duly signed. (« Official » version) 200 Searchable PDF file 60 days • Appointed actuary’s Liability Report, including certificate, duly signed. 400 Searchable PDF file 60 days (Exempted) • Amended or new reinsurance agreements. 580 PDF 60 days
  • PDF 60 days Funeral Insurance Companies 110 PDF 60 days QUÉBEC CHARTER
  • Excel 60 days

INSURERS AND REINSURERS OF PERSONS AUTHORIZED TO CARRY ON ACTIVITIES IN QUÉBEC DOCUMENTS REQUIRED FOR FISCAL YEAR ENDING DECEMBER 31, 2025 APPENDIX 2 Return Code File Format Deadline Number of days following the fiscal year end / Due date • Life Annual Return (LF1/LF2/LF3/LFPROV). - Excel 60 days • Life Annual Return (LF1/LF2/LF3/LFPROV), duly signed.

  • Duly signed Affidavit verifying Annual Return - Officers (page 10.000)
  • Duly signed Affidavit verifying Annual Return - Directors (page 10.005)
  • Annual corporate information (pages 10.010 and 10.013) *for extra-pronvincial charter only
  • Annual corporate information (page 10.012)
  • Corporate organization chart (page 10.040)
  • Statement of cash flows (page 20.050)
  • Notes to the audited financial statements (page 20.060) • Life Supplementary Quarterly Return (LF4) - Excel 60 days • Duly signed independent auditor's report to primary regulator covering pages 20.002, 20.004 and 20.022 through 20.060 (excluding the Liability Roll Forward pages). - PDF 60 days • Attestation of Compliance of Versions - LIFE Return, duly signed. https://lautorite.qc.ca/en/professionals/insurers/disclosures/insurance-of-persons-life-and-health/ • Audited financial statements presented to shareholders or members, duly signed. (« Official » version) 200 Searchable PDF file 60 days • Annual report prepared for shareholders or members as soon as possible. (if applicable) 200 PDF • Appointed actuary’s Liability Report, including certificate, duly signed. 400 Searchable PDF file 60 days • Supplementary tables - Reporting on liabilities. (The file that you will submit to your primary regulator.) • Peer review - Appointed actuary's report. (if applicable) 440 PDF Note 1 • Financial Condition Testing report - FCT, duly signed. 500 Searchable PDF file December 31, 2026 • Excel File - Financial Condition Testing report - FCT. (The file will be available on the AMF website by March, 2026.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/insurance-of-persons-life-and-health/ • Peer review - FCT. (if applicable) 520 PDF Note 2 • Annual Return - Life Insurance Capital Adequacy Test (LICAT/LIMAT). - Excel 60 days • Annual Return - Life Insurance Capital Adequacy Test (LICAT/LIMAT), duly signed. It must include the external independent auditor's report. It must also include the opinion of internal auditor (to be signed at a minimum once every three years.) (The Attestation must be dated and signed further to the issue of the auditor's report.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/insurance-of-persons-life-and-health/ • • Appointed actuary's report on Capital Adequacy Requirements Guideline, duly signed. 720 PDF 60 days • Peer Review - LICAT. (if applicable) 735 PDF Note 1 • Climate risk disclosures:
  • Consolidation level information - IC0 IC0 Excel
  • Data file - IC1 IC1 .csv (The climate risk disclosures submitted to the primary regulator must be filed.)
  • Date file - IC2 IC2 .csv (The climate risk disclosures submitted to the primary regulator must be filed.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/insurance-of-persons-life-and-health/ Note 1: no later than 30 days after release of the AA's report on the work reviewed. Note 2: no later than December 31. Summary of unadjusted errors. PDF 90 days News PDF 90 days 710 PDF 90 days 180 days New CANADIAN CHARTER EXTRA-PROVINCIAL CHARTER Excel
  • PDF 510 60 days December 31, 2026 Business Corporation, Mutual company and Mutual benefit association 110 PDF 60 days 410 Excel 60 days

INSURERS AND REINSURERS OF PERSONS AUTHORIZED TO CARRY ON ACTIVITIES IN QUÉBEC DOCUMENTS REQUIRED FOR THE FISCAL YEAR ENDING DECEMBER 31, 2025 APPENDIX 3 Return Code File Format Deadline Number of days following the fiscal year end / Due date • Life Annual Return (LF1/LF2/LF3/LFPROV). The Excel file must contain the duly signed certification by the Chief Agent in Canada (page 10.002) and the notes to the financial statements, draft version (if available). • Life Annual Return (LF1/LF2/LF3/LFPROV), duly signed.

  • Duly signed Affidavit verifying Annual Return - Chief Agent in Canada (page 10.002)
  • Duly signed Affidavit - President/Chief Executive Officer (page 10.004)
  • Annual corporate information (pages 10.010 et 10.012)
  • Corporate organization chart (page 10.040)
  • Statement of cash flows (page 20.050)
  • Notes to the audited financial statements (page 20.060) • Life Supplementary Quarterly Return (LF4) - Excel 60 days • Duly signed independent auditor's report to primary regulator covering pages 20.002, 20.004 and 20.022 through 20.060 (excluding the Liability Roll Forward pages). - PDF May 31, 2026 • Attestation of Compliance of Versions - LIFE Return, 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/disclosures/insurance-of-persons-life-and-health/ • Audited financial statements on the activities carried on in Québec and/or across Canada, duly signed. (« Official » version) 200 PDF May 31, 2026 • Annual report of the insurer incorporated abroad prepared for shareholders or members as soon as possible. (if applicable) 200 PDF • Appointed actuary’s Liability Report, including certificate, duly signed. 400 Searchable PDF file 60 days • Supplementary tables - Reporting on liabilities. (The file that you will submit to your primary regulator.) • Peer review - Appointed actuary's report. (if applicable) 440 PDF Note 1 • Financial Condition Testing report - FCT, duly signed. 500 Searchable PDF file December 31, 2026 • Excel File - Financial Condition Testing report - FCT. (The file will be available on the AMF website by March, 2026.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/insurance-of-persons-life-and-health/ • Peer review - FCT. (if applicable) 520 PDF Note 2 • Annual Return - Life Insurance Capital Adequacy Test (LICAT/LIMAT). - Excel 60 days • Annual Return - Life Insurance Capital Adequacy Test (LICAT/LIMAT), duly signed. It must include the external independent auditor's report. It must also include the opinion of internal auditor (to be signed at a minimum once every three years.) • Attestation of Compliance of Versions - LICAT/LIMAT Return, 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/disclosures/insurance-of-persons-life-and-health/ • • Appointed actuary's report on Capital Adequacy Requirements Guideline, duly signed. 720 PDF 60 days • Peer Review - LICAT. (if applicable) 735 PDF Note 1 • Climate risk disclosures:
  • Consolidation level information - IC0 IC0 Excel
  • Data file - IC1 IC1 .csv (The climate risk disclosures submitted to the primary regulator must be filed.)
  • Date file - IC2 IC2 .csv (The climate risk disclosures submitted to the primary regulator must be filed.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/insurance-of-persons-life-and-health/ Note 1: no later than 30 days after release of the AA's report on the work reviewed. Note 2: no later than December 31. 180 days New 710 PDF May 31, 2026 FOREIGN CHARTER 510 Excel December 31, 2026
  • PDF May 31, 2026 Business Corporation, Mutual company and Mutual benefit association

110 PDF May 31, 2026 Excel 60 days

  • PDF May 31, 2026 Summary of unadjusted errors. PDF 90 days News 410 Excel 60 days
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