RegAlert

Rule · AMF · 3 Dec 2015

Notice of the Autorité des marchés financiers on Filing Annual Returns and Documents for Fiscal Year Ending December 31, 2015

insurance
disclosure

The Autorité des marchés financiers (AMF) requires Quebec-licensed life, health, and reinsurance insurers to electronically file annual returns and supporting documents for the fiscal year ending December 31, 2015. Submissions must be processed through the File Transfer Service using updated LIFE, S-20, DCAT, and capital adequacy forms, all bearing required director, officer, or actuary certifications. Insurers must retain complete paper copies at their premises and face administrative monetary sanctions under the Insurance Act for late or missing filings.

CanadaAutorite des marches financiers Quebec

Notice of the Authority relating to filing of annual returns and other documents for the fiscal year ending December 31, 2015 – 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 website using the File Transfer Service (“FTS”). See the Appendices attached to this Notice concerning specific AMF requirements for the filing of documents for the fiscal year ending December 31, 2015. Please note that following the update of the LIFE Annual Return form, the Affidavit verifying annual return has changed. This certificate must be certified under oath by two directors. 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:
http://www.lautorite.qc.ca/en/right-practice-pers-pro.html.
Electronic submission of financial returns and other documents The File Transfer Service (FTS) User Guide explains the procedure for submitting data via the AMF website. To consult this guide, access the FTS and click on Help. The Guide – Specific File Transfer Service (FTS) Requirements (the “guide of specific requirements”) contains instructions from the Direction principale de la surveillance des assureurs et du contrôle du droit d’exercice (Direction, Supervision of insurers and Control of Right to Practise), such as the appropriate file naming convention. Please note that the guide of specific requirements does not list the required or requested documents and information and the dates by which they are to be filed.

The guide of specific requirements is available on the AMF website at:
http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html Further information Further information is available by sending an e-mail to info-divulgations@lautorite.qc.ca. December 10, 2015

DOCUMENTS TO BE FILED BY INSURERS OF PERSONS
LICENSED IN QUEBEC
FOR FISCAL YEAR ENDING DECEMBER 31, 2015 APPENDIX 1

  1. LIFE Annual Return.
    Hyperlink to instructions and updated form:
    http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  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 following documents:
  • Duly signed Affidavit verifying Annual Return (page 10.005)
  • Annual corporate information (pages 10.010 to 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 AMF covering pages 20.010 through 20.060
    and 60.010 (page 20.070)
  • Duly signed appointed actuary's Certificate (page 20.085)
  1. Attestation of Compliance of Versions (LIFE), duly signed.
    http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  2. Classes of insurance, duly signed. (Regulation under the Act respecting insurance) 120 pdf February 29, 2016
  3. Audited financial statements presented to shareholders or members, duly signed.
    ("Official" version) 200 Searchable pdf file February 29, 2016
  4. Annual report prepared for shareholders or members as soon as possible.
    (if applicable) 200 pdf
  5. Financial statements of the insurer, and subsidiaries, affiliates and joint ventures in which the insurer has
    an ownership interest. (if applicable) 300 pdf February 29, 2016
  6. Appointed actuary’s report on policy liabilities, including certificate, duly signed. 400 Searchable
    pdf file February 29, 2016
  7. Excel file containing certain data in appointed actuary’s report on policy liabilities.
    http://www.lautorite.qc.ca/en/actuary-guide-pro.html
  8. Peer review - Appointed actuary's report. (if applicable) 440 pdf Note 1
  9. Actuary's review of the method of allocating income and expenses to participating and non-participating
    business. (section 298.17 of the Act) (if applicable) 450 pdf February 29, 2016
  10. Dynamic Capital Adequacy Testing - DCAT, duly signed.
    (The updated instructions will be available on the AMF website at the latest March, 2016)
  11. Excel File containing certain DCAT data.
    (The Excel file will be available on the AMF website at the latest March, 2016) http://www.lautorite.qc.ca/en/actuary-guide-pro.html
  12. Peer review - DCAT (if applicable). 520 pdf Note 1
  13. QFP disclosure Form on Capital Adequacy Requirements guideline - Life and Health Insurance.
    Hyperlink to instructions and updated form:
    http://www.lautorite.qc.ca/en/capital-adequacy-requirements-pro.html
  14. QFP disclosure Form on Capital Adequacy Requirements guideline - Life and Health Insurance,
    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. Hyperlink to instructions and updated form:
    http://www.lautorite.qc.ca/en/capital-adequacy-requirements-pro.html
  15. Attestation of Compliance of Versions (QFP), duly signed.
    (The Attestation must be dated and signed further to the issue of the auditor's report.) http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  16. Appointed actuary’s report on Capital Adequacy Requirements Guideline, duly signed. 720 pdf February 29, 2016
  17. Peer review - QFP. (if applicable) 735 pdf Note 1
  18. Ethics committee report, duly signed. 760 pdf February 29, 2016
    Searchable pdf file
    510 Excel December 31,
    2016
    December 31,
    2016 500
    Unstructured
    Return Code File Format Due date
    420 Excel February 29, 2016
    -
    Excel &
    ASCII
    (.10a)
    February 29, 2016
    110 pdf February 29, 2016
  • pdf February 29, 2016
    QUEBEC
  • pdf March 31, 2016
    710 pdf March 31, 2016
    Note 1 : 30 days after transmission to the Audit Committee.
    Excel &
    ASCII
    (.qfp)
    February 29, 2016

DOCUMENTS TO BE FILED BY INSURERS OF PERSONS
LICENSED IN QUEBEC
FOR FISCAL YEAR ENDING DECEMBER 31, 2015 APPENDIX 1
1. LIFE Annual Return.
Hyperlink to instructions and updated form:
http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
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 following documents:

  • Duly signed Certification by director's (page 10.000)
  • Duly signed Affidavit verifying Annual Return (page 10.005)
  • Annual corporate information (pages 10.010 to 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 and 60.010 (page 20.070)
  • Duly signed appointed actuary's Certificate of Opinion (page 20.080)
    3. Attestation of Compliance of Versions (LIFE), duly signed.
    http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
    4. Classes of insurance, duly signed. (Regulation under the Act respecting insurance) 120 pdf February 29, 2016
    5. Business Plan for the year 2016. The Business Plan should include a forecast of the Balance Sheet and
    the Income Statement. (New) 190 pdf February 29, 2016 (New)
    5. Audited financial statements presented to shareholders or members, duly signed.
    ("Official" version) 200 Searchable pdf file February 29, 2016
    6. Annual report prepared for shareholders or members as soon as possible.
    (if applicable) 200 pdf
    7. Appointed actuary’s report on policy liabilities, including certificate, duly signed. 400 Searchable
    pdf file February 29, 2016
    8. Excel file containing certain data in appointed actuary’s report on policy liabilities. 420 Excel February 29, 2016
    9. Peer review - Appointed actuary's report. 440 pdf Note 1
    10. Dynamic Capital Adequacy Testing - DCAT, duly signed. 500 Searchable
    pdf file
    December 31,
    2016
    11. Excel File containing certain DCAT data.
    (The Excel file that must be used will be available on the AMF website at the latest March, 2016) http://www.lautorite.qc.ca/en/actuary-guide-pro.html
    12. Peer review - DCAT.
    520 pdf Note 1
    13. OSFI 87, Minimum Continuing Capital and Surplus Requirements - 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
    14. OSFI 87, Minimum Continuing Capital and Surplus Requirements - 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. Note: Fraternal Benefit Societies must also file a pdf document, according to the above instructions, but need not include the auditor's report.
    15. 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) http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
    16. Appointed actuary's report on the certification of Regulatory Capital Filing. 720 pdf February 29, 2016
    17. Peer Review - MCCSR. 735 pdf Note 1
    110
    December 31,
    2016
    Note 1 : 30 days after transmission to the Audit Committee.
  • pdf March 31, 2016
  • pdf February 29, 2016
    FEDERAL AND EXTRA-PROVINCIAL Unstructured
    Return Code File Format Due date (Including Fraternel Benefit Societies) 710 pdf March 31, 2016 - Excel & ASCII (.10a) February 29, 2016 510 Excel pdf February 29, 2016 - Excel & ASCII (.mcc) February 29, 2016

DOCUMENTS TO BE FILED BY INSURERS OF PERSONS
LICENSED IN QUEBEC
FOR FISCAL YEAR ENDING DECEMBER 31, 2015 APPENDIX 1

  1. LIFE Annual Return, duly signed.
    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. Hyperlink to instructions and updated form:
    http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  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 following documents:
  • Duly signed Certification by the chief agent in Canada (page 10.002)
  • Duly signed Certification by the President/Chief executive officer (page 10.004)
  • Annual corporate information (pages 10.010 to 10.012)
  • 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 and 60.010 (page 20.070)
  • Duly signed appointed actuary's Certificate of Opinion (page 20.080)
  1. Attestation of Compliance of Versions (LIFE), duly signed.
    (The Attestation must be dated and signed further to the issue of the auditor's report.) http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  2. Classes of insurance, duly signed. (Regulation under the Act respecting insurance) 120 pdf May 31, 2016
  3. Business Plan for the year 2016. The Business Plan should include a forecast of the Balance Sheet and
    the Income Statement. (New) 190 pdf February 29, 2016 (New)
  4. Audited Statutory Financial Statements of the insurer incorporated abroad and operating via a branch in
    Canada, duly signed. ("Official" version) (Worldwide) 200 pdf May 31, 2016
  5. Annual report prepared for shareholders or members as soon as possible.
    (if applicable) 200 pdf
  6. Appointed actuary’s report on policy liabilities, including certificate, duly signed. 400 Searchable
    pdf file February 29, 2016
  7. Excel file containing certain data in appointed actuary’s report on policy liabilities. 420 Excel February 29, 2016
  8. Peer review - Appointed actuary's report. 440 pdf Note 1
  9. Dynamic Capital Adequacy Testing - DCAT, duly signed. 500 Searchable
    pdf file
    December 31,
    2016
  10. Excel File containing certain DCAT data.
    (The Excel file that must be used will be available on the AMF website at the latest March, 2016) http://www.lautorite.qc.ca/en/actuary-guide-pro.html
  11. Peer review - DCAT.
    520 pdf Note 1
  12. OSFI 86, Test of Adequacy of Assets in Canada and Margin Requirements (TAAM) Foreign Life
    Insurance Companies and Fraternal Benefit Societies.
    Hyperlink to instructions and updated form:
    http://www.osfi-bsif.gc.ca/Eng/fi-if/rtn-rlv/fr-rf/ic-sa/lic-sav/Pages/86.aspx
  13. OSFI 86, Test of Adequacy of Assets in Canada and Margin Requirements (TAAM) Foreign Life
    Insurance Companies and Fraternal Benefit Societies, 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. Note: Fraternal Benefit Societies must also file a pdf document, according to the above instructions, but need not include the auditor's report.
  14. Attestation of Compliance of Versions (OSFI-86), duly signed.
    (The Attestation must be dated and signed further to the issue of the auditor's report.) http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  15. Appointed actuary's report on the certification of Regulatory Capital Filing. 720 pdf February 29, 2016
  16. Peer Review - TAAM. 735 pdf Note 1
    May 31, 2016
    May 31, 2016
    510
    May 31, 2016
    File Format Due date
  • pdf
    Note 1 : 30 days after transmission to the Audit Committee or the Chief Representative in Canada. FOREIGN 710 pdf (Including Fraternel Benefit Societies) February 29, 2016
  • pdf
    Excel &
    ASCII
    (.taa)
    February 29, 2016
    110 pdf
    -
    Excel
    May 31, 2016
    December 31,
    2016
    -
    Excel &
    ASCII
    (.20a)
    Unstructured
    Return Code

DOCUMENTS TO BE FILED BY INSURERS OF PERSONS
LICENSED IN QUEBEC
FOR FISCAL YEAR ENDING DECEMBER 31, 2015 APPENDIX 1

  1. S-20 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 following documents:
  • Annual corporate information required under Sections 205 & 303 of the Quebec Insurance Act
    (pages 1.1 to 1.4)
  • Duly signed independent auditor's report to AMF (page 6)
  • Duly signed appointed actuary's report (page 9)
  • Duly signed Certification by director's (page 10)
  1. S-20 Annual Return.
    Hyperlink to instructions and updated form:
    http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  2. Attestation of Compliance of Versions (S-20), duly signed.
    http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  3. Annual report or Audited financial statements presented to members, duly signed.
    ("Official" version) 200 pdf February 29, 2016
  4. Appointed actuary’s report on policy liabilities, including certificate, duly signed. 400 Searchable
    pdf file February 29, 2016
  5. Amended or new reinsurance agreements. 580 pdf February 29, 2016
    February 29, 2016
    Unstructured
    Return Code
    February 29, 2016
    File Format Due date
    -
  • pdf
    110 pdf
    Excel
    February 29, 2016
    QUEBEC FUNERAL INSURANCE COMPANIES

DOCUMENTS TO BE FILED BY REINSURERS OF PERSONS LICENSED IN QUEBEC FOR FISCAL YEAR ENDING DECEMBER 31, 2015
APPENDIX 2

  1. LIFE Annual Return.
    Hyperlink to instructions and updated form:
    http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  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 following documents:
  • Duly signed Affidavit verifying Annual Return (page 10.005)
  • Annual corporate information (pages 10.010 to 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 AMF covering pages 20.010 through 20.060
    and 60.010 (page 20.070)
  • Duly signed appointed actuary's Certificate (page 20.085)
  1. Attestation of Compliance of Versions (LIFE), duly signed.
    http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  2. Classes of insurance, duly signed. (Regulation under the Act respecting insurance) 120 pdf March 14, 2016
  3. Audited financial statements presented to shareholders or members, duly signed.
    ("Official" version) 200 Searchable pdf file March 14, 2016
  4. Annual report prepared for shareholders or members as soon as possible.
    (if applicable) 200 pdf
  5. Financial statements of the insurer, and subsidiaries, affiliates and joint ventures in which the insurer
    has an ownership interest. (if applicable) 300 pdf March 14, 2016
  6. Appointed actuary’s report on policy liabilities, including certificate, duly signed. 400 Searchable
    pdf file March 14, 2016
  7. Excel file containing certain data in appointed actuary’s report on policy liabilities.
    http://www.lautorite.qc.ca/en/actuary-guide-pro.html
  8. Peer review - Appointed actuary's report. (if applicable) 440 pdf Note 1
  9. Actuary's review of the method of allocating income and expenses to participating and non-participating
    business. (section 298.17 of the Act) (if applicable) 450 pdf March 14, 2016
  10. Dynamic Capital Adequacy Testing - DCAT, duly signed.
    (The updated instructions will be available on the AMF website at the latest March, 2016)
  11. Excel File containing certain DCAT data.
    (The Excel file will be available on the AMF website at the latest March, 2016) http://www.lautorite.qc.ca/en/actuary-guide-pro.html
  12. Peer review - DCAT. (if applicable) 520 pdf Note 1
  13. QFP disclosure Form on Capital Adequacy Requirements guideline - Life and Health Insurance.
    Hyperlink to instructions and updated form:
    http://www.lautorite.qc.ca/en/capital-adequacy-requirements-pro.html
  14. QFP disclosure Form on Capital Adequacy Requirements guideline - Life and Health Insurance, 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. Hyperlink to instructions and updated form:
    http://www.lautorite.qc.ca/en/capital-adequacy-requirements-pro.html
  15. Attestation of Compliance of Versions (QFP), duly signed.
    (The Attestation must be dated and signed further to the issue of the auditor's report.) http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  16. Appointed actuary’s report on Capital Adequacy Requirements Guideline, duly signed. 720 pdf March 14, 2016
  17. Peer review - QFP. (if applicable) 735 pdf Note 1
  18. Ethics committee report, duly signed. 760 pdf February 29, 2016
    510 Excel
    500 Searchable pdf file
    QUEBEC Unstructured
    Return Code
    110 pdf
    420 Excel
    Due date
    -
    Excel &
    ASCII
    (.10a)
    March 14, 2016
  • pdf March 14, 2016
    File Format
    Excel &
    ASCII
    (.qfp)
    March 14, 2016
    710 pdf March 31, 2016
  • pdf
    March 14, 2016
    March 14, 2016
    March 31, 2016
    December 31,
    2016
    Note 1 : 30 days after transmission to the Audit Committee.
    December 31,
    2016

DOCUMENTS TO BE FILED BY REINSURERS OF PERSONS LICENSED IN QUEBEC FOR FISCAL YEAR ENDING DECEMBER 31, 2015
APPENDIX 2

  1. LIFE Annual Return.
    Hyperlink to instructions and updated form:
    http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  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 following documents:
  • Duly signed Certification by director's (page 10.000)
  • Duly signed Affidavit verifying Annual Return (page 10.005)
  • Annual corporate information (pages 10.010 to 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 and 60.010 (page 20.070)
  • Duly signed appointed actuary's Certificate of Opinion (page 20.080)
  1. Attestation of Compliance of Versions (LIFE), duly signed.
    http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  2. Classes of insurance, duly signed. (Regulation under the Act respecting insurance) 120 pdf March 14, 2016
  3. Business Plan for the year 2016. The Business Plan should include a forecast of the Balance Sheet and
    the Income Statement. (New) 190 pdf March 14, 2016 (New)
  4. Audited financial statements presented to shareholders or members, duly signed.
    ("Official" version) 200 Searchable pdf file March 14, 2016
  5. Annual report prepared for shareholders or members as soon as possible.
    (if applicable) 200 pdf
  6. Appointed actuary’s report on policy liabilities, including certificate, duly signed. 400 Searchable
    pdf file March 14, 2016
  7. Excel file containing certain data in appointed actuary’s report on policy liabilities. 420 Excel March 14, 2016
  8. Peer review - Appointed actuary's report. 440 pdf Note 1
  9. Dynamic Capital Adequacy Testing - DCAT, duly signed. 500 Searchable
    pdf file
    December 31,
    2016
  10. Excel File containing certain DCAT data.
    (The Excel file that must be used will be available on the AMF website at the latest March, 2016) http://www.lautorite.qc.ca/en/actuary-guide-pro.html
  11. Peer review - DCAT.
    520 pdf Note 1
  12. OSFI 87, Minimum Continuing Capital and Surplus Requirements - 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
  13. OSFI 87, Minimum Continuing Capital and Surplus Requirements - 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. Note: Fraternal Benefit Societies must also file a pdf document, according to the above instructions, but need not include the auditor's report.
  14. 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) http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  15. Appointed actuary's report on the certification of Regulatory Capital Filing. 720 pdf March 14, 2016
  16. Peer Review - MCCSR. 735 pdf Note 1
    110 pdf
    510 Excel
    -
    Excel &
    ASCII
    (.10a)
  • pdf
    -
    Excel &
    ASCII
    (.mcc)
    March 14, 2016
  • pdf March 31, 2016
    710 pdf March 31, 2016
    Note 1 : 30 days after transmission to the Audit Committee.
    March 14, 2016
    March 14, 2016
    December 31,
    2016
    March 14, 2016
    FEDERAL AND EXTRA-PROVINCIAL Unstructured
    Return Code File Format Due date
    (Including Fraternel Benefit Societies)

DOCUMENTS TO BE FILED BY REINSURERS OF PERSONS LICENSED IN QUEBEC FOR FISCAL YEAR ENDING DECEMBER 31, 2015
APPENDIX 2

  1. LIFE Annual Return, duly signed.
    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. Hyperlink to instructions and updated form:
    http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  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 following documents:
  • Duly signed Certification by the chief agent in Canada (page 10.002)
  • Duly signed Certification by the President/Chief executive officer (page 10.004)
  • Annual corporate information (pages 10.010 to 10.012)
  • 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 and 60.010 (page 20.070)
  • Duly signed appointed actuary's Certificate of Opinion (page 20.080)
  1. Attestation of Compliance of Versions (LIFE), duly signed.
    (The Attestation must be dated and signed further to the issue of the auditor's report.) http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  2. Classes of insurance, duly signed. (Regulation under the Act respecting insurance) 120 pdf May 31, 2016
  3. Business Plan for the year 2016. The Business Plan should include a forecast of the Balance Sheet and
    the Income Statement. (New) 190 pdf March 14, 2016 (New)
  4. Audited Statutory Financial Statements of the insurer incorporated abroad and operating via a branch in
    Canada, duly signed. ("Official" version) (Worldwide) 200 pdf May 31, 2016
  5. Annual report prepared for shareholders or members as soon as possible.
    (if applicable) 200 pdf
  6. Appointed actuary’s report on policy liabilities, including certificate, duly signed. 400 Searchable
    pdf file March 14, 2016
  7. Excel file containing certain data in appointed actuary’s report on policy liabilities. 420 Excel March 14, 2016
  8. Peer review - Appointed actuary's report. 440 pdf Note 1
  9. Dynamic Capital Adequacy Testing - DCAT, duly signed. 500 Searchable
    pdf file
    December 31,
    2016
  10. Excel File containing certain DCAT data.
    (The Excel file that must be used will be available on the AMF website at the latest March, 2016) http://www.lautorite.qc.ca/en/actuary-guide-pro.html
  11. Peer review - DCAT.
    520 pdf Note 1
  12. OSFI 86, Test of Adequacy of Assets in Canada and Margin Requirements (TAAM) Foreign Life
    Insurance Companies and Fraternal Benefit Societies.
    Hyperlink to instructions and updated form:
    http://www.osfi-bsif.gc.ca/Eng/fi-if/rtn-rlv/fr-rf/ic-sa/lic-sav/Pages/86.aspx
  13. OSFI 86, Test of Adequacy of Assets in Canada and Margin Requirements (TAAM) Foreign Life
    Insurance Companies and Fraternal Benefit Societies, 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. Note: Fraternal Benefit Societies must also file a pdf document, according to the above instructions, but need not include the auditor's report.
  14. Attestation of Compliance of Versions (OSFI-86), duly signed.
    (The Attestation must be dated and signed further to the issue of the auditor's report.) http://www.lautorite.qc.ca/en/financial-returns-pers-pro.html
  15. Appointed actuary's report on the certification of Regulatory Capital Filing. 720 pdf March 14, 2016
  16. Peer Review - TAAM. 735 pdf Note 1
    FOREIGN Unstructured
    Return Code File Format Due date (Including Fraternel Benefit Societies) - Excel & ASCII (.20a) March 14, 2016
  • pdf May 31, 2016
    110 pdf May 31, 2016
    510 Excel December 31,
    2016
    710 pdf May 31, 2016
    Note 1 : 30 days after transmission to the Audit Committee or the Chief Representative in Canada. - Excel & ASCII (.taa) March 14, 2016
  • pdf May 31, 2016

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