Notice Relating to Filing Annual Returns and Documents for Damage (P&C) Insurers in Québec – Fiscal Year Ending December 31, 2025

[Translation] Notice relating to the filing of the annual return and other documents for the fiscal year ending December 31, 2025 – Damage (« P&C ») insurers authorized to carry on activities in Québec Under the Insurers Act, CQLR, c. 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/pc-insurance/ 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

DAMAGE INSURERS AND REINSURERS 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 • P&C Annual Return (PC1/PC2/PC3/PCPROV). - Excel 60 days • P&C Annual Return (PC1/PC2/PC3/PCPROV), duly signed.

• Annual corporate information (pages 10.10 to 10.17) - if applicable
• Corporate organization chart (page 10.30)
• Statement of cash flows (page 20.52)
• Notes to the audited financial statements (page 20.60)
• Duly signed Affidavit verifying Annual Return - President/Chief Executive Officer (page 99.10)
• Duly signed Affidavit verifying Annual Return - Directors (page 99.20) • Duly signed independent auditor's report to AMF covering pages 20.10, 20.11 and 20.22 through 20.60 (excluding the Liability Roll Forward pages). - PDF 60 days • Attestation of Compliance of Versions - P&C Annual Return, duly signed. https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • P&C Minimum Capital Test - MCT (PC4) and Branch Adequacy of Assets Test - BAAT (PC4). - Excel 60 days • P&C Minimum Capital Test - MCT (PC4) and Branch Adequacy of Assets Test - BAAT (PC4), duly signed. - PDF 90 days 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 - MCT/BAAT Return, duly signed. https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • PDF • List of the persons in the reciprocal union.** 175 Excel 60 days • Copy of major letters of credit and confirmations from trustees of deposits held for the account of the insurer reported on page 70.60 of the annual return. These confirmations must include the following or similar wording: “We confirm that we are holding deposits on behalf of (name of insurer) in the amount of $______ for the account of (name of reinsurer) as at December 31, 2025. (if applicable) 180 PDF 60 days • Business Plan for the year 2026, including a forecast of the Balance Sheet, the Income Statement and the Minimum Capital Test. (MCT) 190 PDF 60 days • 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 • Non-consolidated financial statement of the insurer, subsidiaries, associates and joint ventures in which the insurer holds an interest. (if applicable) 300 PDF 60 days • Appointed actuary’s Liability Report, including certificate, duly signed. 400 Searchable PDF file 60 days • Excel File - Supplementary Tables - Appointed Actuary's Report. (The file is available on the AMF website.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • Unpaid Claims and Loss Ratio Analysis Exhibits. - Excel 60 days • Peer review - Appointed actuary's report. (if applicable) 440 PDF Note 1 • Financial Condition Testing report - FCT, duly signed. (The updated instructions will be available on the AMF website.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • Excel File - Financial Condition Testing report - FCT. (The file will be available on the AMF website.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • Peer review - FCT. (if applicable) 520 PDF Note 2 • Reinsurance coverage notes relating to all reinsurance treaties or arrangements effective in 2026. (if applicable) 590 PDF 60 days • Earthquake Exposure Data Form. (All insurers are required to complete the file whether or not they have earthquake exposure.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • Ethics committee report, duly signed. 760 PDF 60 days • Climate risk disclosures.***
• Consolidation level information - IC0 IC0 Excel
• Data file - IC1 IC1 .csv
• Date file - IC2 IC2 .csv https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ Note 2 : no later than December 31. *** Reciprocal unions are not required to submit the Climate risk disclosures. 180 days New QUÉBEC CHARTER Searchable PDF file 500
• PDF 60 days 410 Excel 60 days Business Corporation, Mutual company member of a federation, Mutual company and Reciprocal Union 110 PDF Note 1: no later than 30 days after release of the AA's report on the work reviewed. 510 Excel December 31, 2026 December 31, 2026 60 days 710 PDF 90 days 740 Excel May 31, 2026 90 days News Summary of unadjusted errors *The MCT ratio should be audited annually by an auditor. The audit report on the MCT ratio should be separate from the auditor’s report accompanying the P&C 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 MCT guideline as at the time the MCT ratio presented on page 10.00 of the MCT return. **Only reciprocal unions are required to submit the list.

DAMAGE INSURERS AND REINSURERS 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 • P&C Annual Return (PC1/PC2/PC3/PCPROV). - Excel 60 days • P&C Annual Return (PC1/PC2/PC3/PCPROV), duly signed.

• Corporate organization chart (page 10.30)
• Statement of cash flows (page 20.52)
• Notes to the audited financial statements (page 20.60)
• Duly signed Affidavit verifying Annual Return - President/Chief Executive Officer (page 99.10)
• Duly signed Affidavit verifying Annual Return - Directors (page 99.20) • Duly signed independent auditor's report to AMF covering pages 20.10, 20.11 and 20.22 through 20.60 (excluding the Liability Roll Forward pages). - PDF 60 days • Attestation of Compliance of Versions - P&C Annual Return, duly signed. https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • P&C Minimum Capital Test - MCT (PC4) and Branch Adequacy of Assets Test - BAAT (PC4). - Excel 60 days • P&C Minimum Capital Test - MCT (PC4) and Branch Adequacy of Assets Test - BAAT (PC4), 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 - MCT/BAAT Return, duly signed. https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • • Copy of major letters of credit and confirmations from trustees of deposits held for the account of the insurer reported on page 70.60 of the annual return. These confirmations must include the following or similar wording: « We confirm that we are holding deposits on behalf of (name of insurer) in the amount of $______ for the account of (name of reinsurer) as at December 31, 2025. » (if applicable) 180 PDF 60 days • Business Plan for the year 2026, including a forecast of the Balance Sheet, the Income Statement and the Minimum Capital Test. (MCT) 190 Excel 60 days • Audited financial statements presented to shareholders or members, duly signed. (« Official » version) 200 PDF 60 days • Annual report prepared for shareholders or members as soon as possible. (if applicable) 200 PDF 60 days • Appointed actuary’s Liability Report, including certificate, duly signed. (The updated instructions will be available on the AMF website.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • Supplementary Tables - Appointed Actuary's Report. https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • Data from the Unpaid Claims and Loss Ratio Exhibits.
• Excel 60 days • Peer review - Appointed actuary's report. (if applicable) 440 PDF Note 1 • Financial Condition Testing report - FCT, duly signed. (The updated instructions will be available on the AMF website.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • Excel File - Financial Condition Testing report - FCT. (The Excel file will be available on the AMF website.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • Peer review - FCT. (if applicable) 520 PDF Note 2 • Reinsurance coverage notes relating to all reinsurance treaties or arrangements effective in 2026. (if applicable) 590 PDF 60 days • Earthquake Exposure Data Form. (All insurers are required to complete the form whether or not they have earthquake exposure.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ 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.
• PDF 60 days 510 Excel December 31, 2026 *The MCT ratio should be audited annually by an auditor. The audit report on the MCT ratio should be separate from the auditor’s report accompanying the P&C 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 MCT guideline as at the time the MCT ratio presented on page 10.00 of the MCT return. 110 PDF 60 days Excel 60 days 710 PDF 90 days 740 Excel May 31, 2026 400 Searchable PDF file 60 days 500 Searchable PDF file December 31, 2026 410 Summary of unadjusted errors. 90 days News PDF QUÉBEC CHARTER Self-regulatory organization
• PDF 90 days

DAMAGE INSURERS AND REINSURERS AUTHORIZED TO CARRY ON ACTIVITIES IN QUÉBEC DOCUMENTS REQUIRED FOR THE FISCAL YEAR ENDING DECEMBER 31, 2025 APPENDIX 2 Return Code File Format Deadline Number of days following the fiscal year end / Due date • P&C Annual Return (PC1/PC2/PC3/PCPROV). - Excel 60 days • P&C Annual Return (PC1/PC2/PC3/PCPROV), duly signed.

• Annual corporate information (pages 10.10 to 10.15)
• Corporate organization chart (page 10.30)
• Statement of cash flows (page 20.52)
• Notes to the audited financial statements (page 20.60)
• Duly signed Affidavit verifying Annual Return - President/Chief Executive Officer (page 99.10)
• Duly signed Affidavit verifying Annual Return - Directors (page 99.20) • Duly signed independent auditor's report to primary regulator covering pages 20.10, 20.11 and 20.22 through 20.60 (excluding the Liability Roll Forward pages).
• PDF 60 days • Attestation of Compliance of Versions - P&C Annual Return, duly signed. https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • P&C Minimum Capital Test - MCT (PC4) and Branch Adequacy of Assets Test - BAAT (PC4). - Excel 60 days • P&C Minimum Capital Test - MCT (PC4) and Branch Adequacy of Assets Test - BAAT (PC4), 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 - MCT/BAAT Return, duly signed. https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • • Mortgage Insurers Annual Return (MI3/MI4/MI5/MIPROV)* - Excel 60 days • Mortgage Insurers Annual Return (MI3/MI4/MI5/MIPROV), duly signed.*
• Annual corporate information (pages 10.10 to 10.15)
• Corporate organization chart (page 10.30)
• Statement of cash flows (page 20.52)
• Notes to the audited financial statements (page 20.60)
• Duly signed Affidavit verifying Annual Return - President/Chief Executive Officer (page 99.10)
• Duly signed Affidavit verifying Annual Return - Directors (page 99.20) • Duly signed independent auditor's report to primary regulator covering pages 20.10 through 20.60. - PDF 60 days • Attestation of Compliance of Versions - MI Return, duly signed.* https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • Annual Mortgage Insurance Capital Adequacy Test (MICAT) .* - Excel 60 days • Audited Annual Mortgage Insurers Capital Adequacy Test (MICAT), duly signed.* It must include the independent auditor's report. - PDF 90 days • Attestation of Compliance of Versions - MI Form, 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/pc-insurance/ • Copy of major letters of credit and confirmations from trustees of deposits held for the account of the insurer reported on page 70.60 of the annual return. These confirmations must include the following or similar wording: « We confirm that we are holding deposits on behalf of (name of insurer) in the amount of $______ for the account of (name of reinsurer) as at December 31, 2025.» (if applicable) 180 PDF 60 days • List of the persons in the reciprocal union.** 175 Excel 60 days • Audited financial statements presented to shareholders, members or persons in the reciprocal union, 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 submitted to your primary regulator - Appointed actuary's Report. 410 Excel 60 days • Unpaid Claims and Loss Ratio Analysis Exhibits. - Excel 60 days • Appointed actuary's Report Discount Curve (PC6) - Excel 60 days New • 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.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • Peer review - FCT. (if applicable) 520 PDF Note 2 • Earthquake Exposure Data Form. (All insurers are required to complete the form whether or not they have earthquake exposure.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • 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/pc-insurance/ 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. **Only reciprocal unions are required to submit the list. *** Reciprocal unions are not required to submit the Climate risk disclosures. CANADIAN CHARTER EXTRA-PROVINCIAL CHARTER
• PDF 60 days Business Corporation, Mutual company and Reciprocal Union
• PDF 60 days 110 PDF 60 days 710 PDF 90 days
• PDF 180 days New 740 Excel May 31, 2026 110 Excel 710 PDF 90 days PDF 60 days 510 December 31, 2026 90 days PDF Summary of unadjusted errors. 90 days News *Only Mortgage insurers are required to file the Annual Financial Return and their capital adequacy test using the MICAT Form.

DAMAGE INSURERS AND REINSURERS AUTHORIZED TO CARRY 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 • P&C Annual Return (PC1/PC2/PC3/PCPROV), duly signed. The Excel file must contain the duly signed certification by the Chief Agent in Canada (page 99.11) and the notes to the financial statements, draft version (if available). • P&C Annual Return (PC1/PC2/PC3/PCPROV), duly signed.

• Annual corporate information (page 10.10)
• Corporate organization chart (page 10.30)
• Statement of cash flows (page 20.52)
• Notes to the audited financial statements (page 20.60)
• Duly signed Affidavit verifying Annual Return - Chief Agent in Canada (page 99.11)
• Duly signed Affidavit verifying Annual Return - President/Chief Executive Officer (page 99.15) • Duly signed independent auditor's report to primary regulator covering pages 20.10, 20.11 and 20.22 through 20.60 (excluding the Liability Roll Forward pages). - PDF May 31, 2026 • Attestation of Compliance of Versions - P&C Annual 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/pc-insurance/ • P&C Minimum Capital Test - MCT (PC4) and Branch Adequacy of Assets Test - BAAT (PC4). - Excel 60 days • P&C Minimum Capital Test - MCT (PC4) and Branch Adequacy of Assets Test - BAAT (PC4),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 - MCT/BAAT Return, duly signed. https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • • Copy of major letters of credit and confirmations from trustees of deposits held for the account of the insurer reported on page 70.60 of the annual return. These confirmations must include the following or similar wording: « We confirm that we are holding deposits on behalf of (name of insurer) in the amount of $______ for the account of (name of reinsurer) as at December 31, 2025.» (if applicable) 180 PDF 60 days • List of Lloyd's Underwriters* 185 Excel 60 days • Audited financial statements on the activities carried on in Québec and/or across Canada, duly signed. 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 submitted to your primary regulator - Appointed actuary's Report. 410 Excel 60 days • Unpaid Claims and Loss Ratio Analysis Exhibits. - Excel 60 days • Appointed actuary's Report Discount Curve (PC6)
• Excel 60 days New • 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.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • Peer review - FCT. (if applicable) 520 PDF Note 2 • Earthquake Exposure Data Form. (All insurers are required to complete the form whether or not they have earthquake exposure.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ • 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/pc-insurance/ Note 2 : no later than December 31. Summary of unadjusted errors. PDF 90 days News May 31, 2026 710 PDF May 31, 2026 510 Excel December 31, 2026
• PDF FOREIGN CHARTER Business corporation and Mutuel company
• Excel 60 days 110 PDF May 31, 2026
• PDF May 31, 2026 740 Excel May 31, 2026 180 days New

• Only Lloyd's is required to submit the list.