Notice of the Authority Relating to Filing Requirements for Damage (P&C) Insurers in Quebec for Fiscal Year Ending December 31, 2018

Notice of the Authority relating to filing of annual return and other documents for the fiscal year ending December 31, 2018 – Damage (“P&C”) insurers 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”). All required or requested documents and information must be filed electronically via the AMF E-Services. See the Appendices attached to this Notice concerning specific AMF requirements for the filing of documents for the fiscal year ending December 31, 2018. A complete set of 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/pc-insurance/ 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. December 20, 2018

DAMAGE INSURERS
LICENSED IN QUEBEC
DOCUMENTS REQUIRED FOR FISCAL YEAR ENDING DECEMBER 31, 2018 APPENDIX 1 QUEBEC Unstructured Return Code File Format Due date

1. P&C Annual Return.

• Excel February 28, 2019

2. P&C Annual Return, duly signed.
   The pdf file must be complete, in printable format, and conform with the version kept on file at the insurer's premises.

• PDF February 28, 2019

3. Independent auditor's report on the Minimum Capital Test (MCT), duly signed

• PDF March 31, 2019

4. Attestation of Compliance of Versions - Annual Return, duly signed.
   https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ (Forms and instructions) 110 PDF February 28, 2019
5. 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, 2018.” (if applicable) 180 PDF February 28, 2019
6. Business Plan for the year 2019. The Business Plan should include a forecast of the Balance Sheet,
   the Income Statement and the Minimum Capital Test. (MCT) 190 PDF February 28, 2019
7. Audited financial statements presented to shareholders or members, duly signed.
   ("Official" version) 200 Searchable
   PDF file February 28, 2019
8. Annual report prepared for shareholders or members as soon as possible.
   (if applicable) 200 PDF
9. Non-consolidated financial statements of the insurer, subsidiaries, affiliates and joint ventures in which
   the insurer has an ownership interest. (if applicable) 300 PDF February 28, 2019
10. Appointed actuary’s report on policy liabilities, including certificate, duly signed.
    400 Searchable
    PDF file February 28, 2019
11. Data from the Unpaid Claims and Loss Ratio Exhibits.
    https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ - Excel February 28, 2019
12. Peer review - Appointed actuary's report. (if applicable)
    440 PDF Note 1
13. Dynamic Capital Adequacy Testing - DCAT, duly signed.
    (The updated instructions are available on the AMF website.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ 500 Searchable PDF file May 31, 2019
14. Excel File containing certain DCAT data.
    (The Excel file is available on the AMF website.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ 510 Excel May 31, 2019
15. Peer review - DCAT. (if applicable)
    520 PDF Note 1
16. Reinsurance coverage notes relating to all reinsurance treaties or arrangements effective in 2019.
    (if applicable) 590 PDF February 28, 2019
17. Earthquake Exposure Data Form.
    (This form must be completed regardless of whether the company has earthquake exposure or not.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ 740 Excel April 15, 2019
18. Ethics committee report.
    760 PDF February 28, 2019
    Note 1 : 30 days after transmission to the Audit Committee.

DAMAGE INSURERS
LICENSED IN QUEBEC
DOCUMENTS REQUIRED FOR FISCAL YEAR ENDING DECEMBER 31, 2018 APPENDIX 1 Unstructured Return Code File Format Due date
1. P&C Annual Return.

• Excel February 28, 2019
  2. P&C Annual Return, duly signed.
  The pdf file must be complete, in printable format, and conform with the version kept on file at the insurer's premises.
  3. Independent auditor's report on the Minimum Capital Test (MCT), duly signed.
• PDF March 31, 2019
  4. Attestation of Compliance of Versions - Annual Return, duly signed.
  https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ (Forms and instructions)
  5. MI Form (Mortgage Insurers Capital Adequacy Test - MICAT), duly signed.
  The pdf file must be complete, in printable format, and conform with the version kept on file at the insurer's premises. 6. MI Form (Mortgage Insurers Capital Adequacy Test - MICAT) - Excel February 28, 2019* 7. Attestation of Compliance of Versions - MI Form, duly signed. 710 PDF February 28, 2019*
  8. 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, 2018.” (if applicable) 180 PDF February 28, 2019
  9. Business Plan for the year 2019. The Business Plan should include a forecast of the Balance Sheet,
  the Income Statement and the Minimum Capital Test. (MCT) 190 PDF February 28, 2019
  10. Audited financial statements presented to shareholders or members, duly signed.
  ("Official" version) 200 Searchable
  PDF file February 28, 2019
  11. Annual report prepared for shareholders or members as soon as possible.
  (if applicable) 200 PDF
  12. Non-consolidated financial statements of the insurer, subsidiaries, affiliates and joint ventures in which
  the insurer has an ownership interest. (if applicable) 300 PDF February 28, 2019
  13. Appointed actuary’s report on policy liabilities, including certificate, duly signed.
  400 Searchable
  PDF file February 28, 2019
  14. Data from the Unpaid Claims and Loss Ratio Exhibits.
  https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/
  15. Peer review - Appointed actuary's report.
  440 PDF Note 1
  16. Dynamic Capital Adequacy Testing - DCAT, duly signed.
  500 Searchable
  PDF file December 31, 2019
  17. Excel File containing certain DCAT data.
  (The Excel file that must be used will be available on the AMF website.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/
  18. Peer review - DCAT.
  520 PDF Note 1
  19. Earthquake Exposure Data Form.
  (This form must be completed regardless of whether the company has earthquake exposure or not.) FEDERAL AND EXTRA-PROVINCIAL Note 1 : 30 days after transmission to the Audit Committee. February 28, 2019
• Excel February 28, 2019
  110
  -
  *Only Mortgage insurers are required to file their capital adequacy test using the MI Form.
• PDF February 28, 2019
  740 Excel May 31, 2019
  510 Excel December 31, 2019
  PDF
  PDF February 28, 2019*

DAMAGE INSURERS
LICENSED IN QUEBEC
DOCUMENTS REQUIRED FOR FISCAL YEAR ENDING DECEMBER 31, 2018 APPENDIX 1 Unstructured Return Code File Format Due date

1. P&C Annual Return
   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.
2. P&C Annual Return, duly signed.
   The pdf file must be complete, in printable format, and conform with the version kept on file at the insurer's premises.
3. Attestation of Compliance of Versions - 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/ (Forms and instructions)
4. 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, 2018.” (if applicable) 180 PDF February 28, 2019
5. Business Plan for the year 2019. The Business Plan should include a forecast of the Balance Sheet,
   the Income Statement and the Branch Adequacy of Assets Test. (BAAT) 190 PDF February 28, 2019
6. Audited Statutory Financial Statements of the insurer incorporated abroad and operating via a branch
   in Canada, duly signed. ("Official" version) (Worldwide Statements) 200 PDF May 31, 2019
7. Annual report of the insurer incorporated abroad prepared for shareholders or members as soon as
   possible. (if applicable) 200 PDF
8. Appointed actuary’s report on policy liabilities, including certificate, duly signed.
   400 Searchable
   PDF file February 28, 2019
9. Data from the Unpaid Claims and Loss Ratio Exhibits.
   https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/
10. Peer review - Appointed actuary's report.
    440 PDF Note 1
11. Dynamic Capital Adequacy Testing - DCAT, duly signed.
    500 Searchable
    PDF file December 31, 2019
12. Excel File containing certain DCAT data.
    (The Excel file that must be used will be available on the AMF website.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/
13. Peer review - DCAT.
    520 PDF Note 1
14. Earthquake Exposure Data Form.
    (This form must be completed regardless of whether the company has earthquake exposure or not.) Note 1 : 30 days after transmission to the Audit Committee or the Chief Representative in Canada. 110 PDF May 31, 2019

• Excel February 28, 2019
  510 Excel December 31, 2019
  740 Excel May 31, 2019
• PDF May 31, 2019
• Excel February 28, 2019
  FOREIGN

DAMAGE REINSURERS
LICENSED IN QUEBEC
DOCUMENTS REQUIRED FOR FISCAL YEAR ENDING DECEMBER 31, 2018 APPENDIX 2 QUEBEC Unstructured Return Code File Format Due date

1. P&C Annual Return.

• Excel March 14, 2019

2. P&C Annual Return, duly signed.
   The pdf file must be complete, in printable format, and conform with the version kept on file at the insurer's premises.

• PDF March 14, 2019

3. Independent auditor's report on the Minimum Capital Test (MCT), duly signed.

• PDF March 31, 2019

4. Attestation of Compliance of Versions - Annual Return, duly signed.
   https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ (Forms and instructions) 110 PDF March 14, 2019
5. 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, 2018.” (if applicable) 180 PDF March 14, 2019
6. Business Plan for the year 2019. The Business Plan should include a forecast of the Balance
   Sheet, the Income Statement and the Minimum Capital Test. (MCT) 190 PDF March 14, 2019
7. Audited financial statements presented to shareholders or members, duly signed.
   ("Official" version) 200 Searchable
   PDF file March 14, 2019
8. Annual report prepared for shareholders or members as soon as possible. (if applicable)
   200 PDF
9. Non-consolidated financial statements of the insurer, subsidiaries, affiliates and joint ventures in
   which the insurer has an ownership interest. (if applicable) 300 PDF March 14, 2019
10. Appointed actuary’s report on policy liabilities, including certificate, duly signed.
    400 Searchable
    PDF file March 14, 2019
11. Data from the Unpaid Claims and Loss Ratio Exhibits.
    https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ - Excel March 14, 2019
12. Peer review - Appointed actuary's report. (if applicable)
    440 PDF Note 1
13. Dynamic Capital Adequacy Testing - DCAT, duly signed.
    (The updated instructions are available on the AMF Website.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ 500 Searchable PDF file May 31, 2019
14. Excel File containing certain DCAT data.
    (The Excel file is available on the AMF website.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ 510 Excel May 31, 2019
15. Peer review - DCAT. (if applicable)
    520 PDF Note 1
16. Reinsurance coverage notes relating to all reinsurance treaties or arrangements effective
    in 2019. (if applicable) 590 PDF March 14, 2019
17. Earthquake Exposure Data Form.
    (This form must be completed regardless of whether the company has earthquake exposure or not.) https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ 740 Excel April 15, 2019
18. Ethics committee report.
    760 PDF February 28, 2019
    Note 1 : 30 days after transmission to the Audit Committee.

DAMAGE REINSURERS
LICENSED IN QUEBEC
DOCUMENTS REQUIRED FOR FISCAL YEAR ENDING DECEMBER 31, 2018 APPENDIX 2 FEDERAL AND EXTRA-PROVINCIAL Unstructured Return Code File Format Due date

1. P&C Annual Return.

• Excel March 14, 2019

2. P&C Annual Return, duly signed.
   The pdf file must be complete, in printable format, and conform with the version kept on file at the insurer's premises.

• PDF March 14, 2019

3. Independent auditor's report on the Minimum Capital Test (MCT), duly signed.

• PDF March 31, 2019

4. Attestation of Compliance of Versions - Annual Return, duly signed.
   https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ (Forms and instructions) 110 PDF March 14, 2019
5. 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, 2018.” (if applicable) 180 PDF March 14, 2019
6. Business Plan for the year 2019. The Business Plan should include a forecast of the Balance
   Sheet, the Income Statement and the Minimum Capital Test. (MCT) 190 PDF March 14, 2019
7. Audited financial statements presented to shareholders or members, duly signed.
   ("Official" version) 200 Searchable
   PDF file March 14, 2019
8. Annual report prepared for shareholders or members, duly signed as soon as possible.
   (if applicable) 200 PDF
9. Non-consolidated financial statements of the insurer, subsidiaries, affiliates and joint ventures in
   which the insurer has an ownership interest. (if applicable) 300 PDF March 14, 2019
10. Appointed actuary’s report on policy liabilities, including certificate, duly signed.
    400 Searchable
    PDF file March 14, 2019
11. Data from the Unpaid Claims and Loss Ratio Exhibits.
    https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ - Excel March 14, 2019
12. Peer review - Appointed actuary's report.
    440 PDF Note 1
13. Dynamic Capital Adequacy Testing - DCAT, duly signed.
    500 Searchable
    PDF file
    December 31,
    2019
14. Excel File containing certain DCAT data.
    (The Excel file that must be used will be available on the AMF website.) https://lautorite.qc.ca/en/ professionals/insurers/disclosures/pc-insurance/ 510 Excel December 31, 2019
15. Peer review - DCAT.
    520 PDF Note 1
16. Earthquake Exposure Data Form.
    (This form must be completed regardless of whether the company has earthquake exposure or not.) 740 Excel May 31, 2019 Note 1 : 30 days after transmission to the Audit Committee.

DAMAGE REINSURERS
LICENSED IN QUEBEC
DOCUMENTS REQUIRED FOR FISCAL YEAR ENDING DECEMBER 31, 2018 APPENDIX 2 FOREIGN Unstructured Return Code File Format Due date

1. P&C Annual Return
   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.

• Excell March 14, 2019

2. P&C Annual Return, duly signed.
   The pdf file must be complete, in printable format, and conform with the version kept on file at the insurer's premises.

• PDF May 31, 2019

3. Attestation of Compliance of Versions - 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/ (Forms and instructions) 110 PDF May 31, 2019
4. 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, 2018.” (if applicable) 180 PDF March 14, 2019
5. Business Plan for the year 2019. The Business Plan should include a forecast of the Balance
   Sheet, the Income Statement and the Branch Adequacy of Assets Test. (BAAT) 190 PDF March 14, 2019
6. Audited Statutory Financial Statements of the insurer incorporated abroad and operating via a
   branch in Canada, duly signed. ("Official" version) (Worldwide Statements) 200 PDF May 31, 2019
7. Annual report of the insurer incorporated abroad prepared for shareholders or members, duly
   signed as soon as possible. (if applicable) 200 PDF
8. Appointed actuary’s report on policy liabilities, including certificate, duly signed.
   400 Searchable
   PDF file March 14, 2019
9. Data from the Unpaid Claims and Loss Ratio Exhibits.
   https://lautorite.qc.ca/en/professionals/insurers/disclosures/pc-insurance/ - Excel March 14, 2019
10. Peer review - Appointed actuary's report.
    440 PDF Note 1
11. Dynamic Capital Adequacy Testing - DCAT, duly signed.
    500 Searchable
    PDF file
    December 31,
    2019
12. Excel File containing certain DCAT data.
    (The Excel file that must be used will be available on the AMF website.) https://lautorite.qc.ca/en/ professionals/insurers/disclosures/pc-insurance/ 510 Excel December 31, 2019
13. Peer review - DCAT.
    520 PDF Note 1
14. Earthquake Exposure Data Form.
    (This form must be completed regardless of whether the company has earthquake exposure or not.) 740 Excel May 31, 2019 Note 1 : 30 days after transmission to the Audit Committee or the Chief Representative in Canada.