Notice of the Authority Relating to Filing of Interim Return and Other Documents for the Half Year Ending June 30, 2018 – Insurers of Persons

Notice of the Authority relating to filing of interim return and other documents for the half year ending June 30, 2018 – Insurers of persons licensed in Quebec 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”). All required or requested documents and information must be filed electronically via the AMF E-Services. See Appendices attached to this Notice concerning specific AMF requirements for the filing of June 30, 2018. 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) is posted on the AMF website at: https://lautorite.qc.ca/en/professionals/insurers/disclosures/ 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 gives instructions such as the appropriate file naming convention. To consult this guide, access 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 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. June 28, 2018

INSURERS AND REINSURERS OF PERSONS LICENSED IN QUEBEC DOCUMENTS REQUIRED FOR THE HALF YEAR ENDING JUNE 30, 2018

1. LIFE Interim 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.
2. LIFE Interim Return.

• Excel *August 14, 2018

3. Attestation of Compliance of Versions - Interim return, duly signed. https://lautorite.qc.ca/en/professionals/insurers/disclosures/insurance-of-persons-life-and-health/ (Forms and instructions)
4. Capital Adequacy Requirements - Life and Health Insurance (CARLI), 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.
5. Capital Adequacy Requirements - Life and Health Insurance (CARLI)

• Excel August 14, 2018 Extension: **September 4, 2018

6. Attestation of Compliance of Versions - CARLI, duly signed. https://lautorite.qc.ca/en/professionals/insurers/disclosures/insurance-of-persons-life-and-health/ (Forms and instructions) *Lines were added on pages 20.030, 20.042, 35.010, 35.020, 70.030, 70.035 and 70.012 that only apply to Quebec provincially incorporated insurers who have adopted the overlay approach for the implementation of IFRS 9. 710 pdf August 14, 2018 Extension: **September 4, 2018 **An extension to the filing of the CARLI related documents has been allowed. Insurers are encouraged to submit these documents within the normal deadlines, if feasible, or as soon as possible after the normal due dates. Insurers opting to file these documents after normal due dates are required to submit the pro-forma capital ratios and their components (i.e. available capital/available margin, surplus allowance, eligible deposits and solvency buffer). For the submission of this information, you must use the appropriate disclosure schedule, available in the SEL, by selecting the box "Other documents".

August 14, 2018 Extension: **September 4, 2018 pdf QUEBEC APPENDIX 110 pdf *August 14, 2018

• pdf *August 14, 2018 Unstructured Return Code File Formats Due date

INSURERS AND REINSURERS OF PERSONS LICENSED IN QUEBEC DOCUMENTS REQUIRED FOR THE HALF YEAR ENDING JUNE 30, 2018

1. LIFE Interim 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.
2. LIFE Interim Return.

• Excel August 14, 2018

3. Attestation of Compliance of Versions - Interim return, duly signed. https://lautorite.qc.ca/en/professionals/insurers/disclosures/insurance-of-persons-life-and-health/ (Forms and instructions)
4. Life Insurance Capital Adequacy Test (LICAT), 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.
5. Life Insurance Capital Adequacy Test (LICAT)

• Excel August 14, 2018 Extension: *September 4, 2018

6. Attestation of Compliance of Versions - LICAT, duly signed. https://lautorite.qc.ca/en/professionals/insurers/disclosures/insurance-of-persons-life-and-health/ (Forms and instructions)

• pdf August 14, 2018 APPENDIX FEDERAL AND EXTRA-PROVINCIAL Unstructured Return Code File Formats Due date (including Fraternel Benefit Societies) *An extension to the filing of the LICAT related documents has been allowed. Insurers are encouraged to submit these documents within the normal deadlines, if feasible, or as soon as possible after the normal due dates. Insurers opting to file these documents after normal due dates are required to submit the pro-forma capital ratios and their components (i.e. available capital/available margin, surplus allowance, eligible deposits and solvency buffer). For the submission of this information, you must use the appropriate disclosure schedule, available in the SEL, by selecting the box "Other documents". 710 pdf August 14, 2018 Extension: *September 4, 2018 110 pdf August 14, 2018
• pdf August 14, 2018 Extension: *September 4, 2018

INSURERS AND REINSURERS OF PERSONS LICENSED IN QUEBEC DOCUMENTS REQUIRED FOR THE HALF YEAR ENDING JUNE 30, 2018

1. LIFE Interim 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.
2. LIFE Interim Return.

• Excel August 14, 2018

3. Attestation of Compliance of Versions - Interim return, duly signed. https://lautorite.qc.ca/en/professionals/insurers/disclosures/insurance-of-persons-life-and-health/ (Forms and instructions)
4. Life Insurance Capital Adequacy Test (LICAT), 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.
5. Life Insurance Capital Adequacy Test (LICAT)

• Excel August 14, 2018 Extension: *September 4, 2018

6. Attestation of Compliance of Versions - LICAT, duly signed. https://lautorite.qc.ca/en/professionals/insurers/disclosures/insurance-of-persons-life-and-health/ (Forms and instructions) APPENDIX FOREIGN Unstructured Return Code File Formats Due date (Including Fraternel Benefit Societies)

• pdf August 14, 2018 110 pdf August 14, 2018 *An extension to the filing of the LICAT related documents has been allowed. Insurers are encouraged to submit these documents within the normal deadlines, if feasible, or as soon as possible after the normal due dates. Insurers opting to file these documents after normal due dates are required to submit the pro-forma capital ratios and their components (i.e. available capital/available margin, surplus allowance, eligible deposits and solvency buffer). For the submission of this information, you must use the appropriate disclosure schedule, available in the SEL, by selecting the box "Other documents".
• pdf August 14, 2018 Extension: *September 4, 2018 710 pdf August 14, 2018 Extension: *September 4, 2018