Notice on Filing Annual Returns and Documents for Québec Licensed Insurers (FY Ending October 31, 2012)

Notice of the Autorité des marchés financiers relating to filing of annual returns and other documents for the fiscal year ending October 31, 2012 – Insurers of persons licensed in Québec Under An Act respecting insurance, R.S.Q., 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”)1 . See Appendix 1 attached to this Notice concerning specific AMF requirements. 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 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 An Act respecting insurance)2 (the “sanctions framework”) is posted on the AMF website at:
http://www.lautorite.qc.ca/en/right-practice-pers-pro.html.
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.

1 Decision no. 2012-PDG-0106 (in French only) dated June 5, 2012 and published in the AMF Bulletin of June 7, 2012, vol. 9, no. 23, section 5.6. 2 Update published in the AMF Bulletin (in French only) dated June 7, 2012, vol. 9, no. 23, section 5.1.

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 outlines the specific requirements of the Direction principale de la surveillance des assureurs (AMF Main Supervision of Insurers Section), including file names to be used. Please note that a revised version of the Guide will be available in November 2012. The latest version of the Guide is available at http://www.lautorite.qc.ca/en/financial-reaturns-pers-pro.html. Further information Further information is available by sending an e-mail to info-divulgations@lautorite.qc.ca. October 25, 2012

APPENDIX 1
Unstructured
Return Code File Format Due date

1. LIFE-1 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)
• Annual corporate information (pages 10,011 à 10,013) (new)
• Corporate organization chart (page 10,040)
• Statement of cash flows (page 20,050)
• Notes to the financial statements (page 20,060)
• Duly signed Auditor's report (page 20,070)
• Duly signed Appointed actuary's report (page 20,080)
  Hyperlink to instructions and updated form:
  http://www.osfi-bsif.gc.ca/osfi/index_e.aspx?ArticleID=647

2. LIFE-1 Annual Return.

• excel
  ASCII December 31, 2012

3. Attestation of Compliance of Versions (LIFE-1), duly signed.
   http://www.lautorite.qc.ca/en/financial-reaturns-pers-pro.html
4. Audited consolidated financial statements presented to shareholders or members with the
   auditor’s report, duly signed ("Official" version). 200 Searchable pdf file December 31, 2012 (new)
5. Annual report prepared for shareholders or members (if applicable), as soon as possible.
   200 pdf
6. Appointed actuary’s report on policy liabilities, including certificate, duly signed.
   400 Searchable pdf file December 31, 2012
7. Peer review - Appointed actuary's report.
   440 pdf Note 1
8. Dynamic Capital Adequacy Testing - DCAT, duly signed.
   (The updated instructions will be available on the AMF Website at the latest March 2013). 500 Searchable pdf file October 31, 2013
9. Excel File related to certain DCAT data.
   510 excel October 31, 2013
10. Peer review - DCAT.
    520 pdf Note 1
11. OSFI 87, Minimum Continuing Capital and Surplus Requirements for Canadian Life
    Insurance Companies and Fraternal Benefit Societies (MCCSR).
    Hyperlink to instructions and updated form:
    http://www.osfi-bsif.gc.ca/osfi/index_e.aspx?ArticleID=647
12. OSFI 87, Minimum Continuing Capital and Surplus Requirements for 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 Auditor's report (MCCSR) (new). Note: Fraternal Benefit Societies must also file a pdf document, according to the above instructions, but need not include the Auditor's report (MCCSR).
13. Attestation of Compliance of Versions (OSFI-87), duly signed.
    http://www.lautorite.qc.ca/en/financial-reaturns-pers-pro.html
14. Appointed actuary's report on Capital Adequacy Requirements Guideline (new).
    720 Searchable pdf file December 31, 2012
15. Peer Review - MCCSR (new).
    735 pdf Note 1
    710 pdf January 31, 2013
    (new)
    Note 1 : 30 days after transmission to the Audit Committee or the Chief Representative in Canada. FEDERAL AND EXTRA-PROVINCIAL LIFE INSURANCE COMPANIES (including Fraternal Benefit Societies) - excel ASCII December 31. 2012 pdf January 31, 2013 (new) 110 pdf December 31, 2012 - DOCUMENTS TO BE FILED BY INSURERS OF PERSONS LICENSED IN QUÉBEC FOR FISCAL YEAR ENDING OCTOBER 31, 2012 Name of document

• pdf December 31, 2012