Office of the Superintendent of Financial Institutions

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• undatedSound Reinsurance Practices and Procedures Guideline 2025
• undatedMinimum Capital Test - Guideline (2024)
• undatedMortgage Insurer Capital Adequacy Test Guideline (2025)
• undatedLife Insurance Capital Adequacy Test (2025)
• undatedProperty and Casualty Large Insurance Exposures and Investment Concentration
• 2026-09-10Interest Rate Risk Management – Guideline (2027)
• 2026-09-10Mortgage Insurer Capital Adequacy Test – Guideline (2027)
• 2026-09-10Capital and Liquidity Treatment of Crypto-asset Exposures (Banking) Guideline
• 2026-09-10Capital Adequacy Requirements (CAR) Chapter 8 – Credit Valuation Adjustment (CVA) Risk
• 2026-09-10Capital Adequacy Requirements (CAR) (2027) – Chapter 7 – Settlement and Counterparty Risk
• 2026-09-10Capital Adequacy Requirements (CAR) (2027) – Chapter 6 – Securitization
• 2026-09-10Capital Adequacy Requirements (CAR) (2027) – Chapter 5 – Credit Risk – Internal Ratings-Based Approach
• 2026-09-10Capital Adequacy Requirements (CAR) (2027) – Chapter 4 – Credit Risk – Standardized Approach
• 2026-09-10Capital Adequacy Requirements (CAR) (2027) – Chapter 3 – Operational Risk
• 2026-09-10Capital Adequacy Requirements (CAR) (2027) – Chapter 1 – Overview of Risk-based Capital Requirements
• 2026-09-10Capital Adequacy Requirements (CAR) (2027) – Chapter 9 – Market Risk
• 2026-09-10Capital Adequacy Requirements (CAR) (2027) – Chapter 2 – Definition of Capital
• 2026-06-25Pillar 3 Disclosure Expectations
• 2026-01-29Liquidity Adequacy Requirements (2026) Chapter 6 – Liquidity Monitoring Tools
• 2026-01-29Liquidity Adequacy Requirements (LAR) Guideline 2026
• 2026-01-29Liquidity Adequacy Requirements (LAR) Chapter 4 - Net Cumulative Cash Flow
• 2026-01-29Liquidity Adequacy Requirements (LAR) 2026, Chapter 5 – Operating Cash Flow Statement
• 2026-01-29Liquidity Adequacy Requirements (LAR) Chapter 2 – Liquidity Coverage Ratio
• 2026-01-29Liquidity Adequacy Requirements (2026) Chapter 7 – Intraday Liquidity Monitoring Tools
• 2026-01-29Liquidity Adequacy Requirements (2026) Chapter 1 Overview
• 2026-01-29Liquidity Adequacy Requirements Chapter 3 – Net Stable Funding Ratio
• 2025-11-20Minimum Capital Test – Guideline (2026)
• 2025-09-11Capital Adequacy Requirements (CAR) Chapter 6 – Securitization
• 2025-09-11Capital Adequacy Requirements (CAR) Chapter 8 – Credit Valuation Adjustment (CVA) Risk
• 2025-09-11Capital Adequacy Requirements (CAR) Chapter 9 – Market Risk
• 2025-09-11Capital Adequacy Requirements (2026) – Chapter 5: Credit Risk Internal Ratings-Based Approach
• 2025-09-11Small and Medium-Sized Deposit-Taking Institutions Capital and Liquidity Requirements Guideline
• 2025-09-11Capital Adequacy Requirements (CAR) Chapter 3 – Operational Risk
• 2025-09-11Capital Adequacy Requirements (CAR) – Guideline (2026)
• 2025-09-11Capital Adequacy Requirements (CAR) Chapter 1 – Overview of Risk-based Capital Requirements
• 2025-09-11Capital Adequacy Requirements (CAR) Chapter 7 – Settlement and Counterparty Risk
• 2025-09-11Capital Adequacy Requirements (CAR) (2026) – Chapter 4 – Credit Risk Standardized Approach
• 2025-09-11Guideline E-23 – Model Risk Management (2027)
• 2025-09-11Capital Adequacy Requirements (CAR) Chapter 2 – Definition of Capital
• 2025-09-10Internal Capital Adequacy Assessment Process Template
• 2025-03-07OSFI Guideline B-15 on Climate Risk Management
• 2025-02-20Capital Treatment of Crypto-asset Exposures (Insurance) Guideline
• 2025-02-20Capital and Liquidity Treatment of Crypto-asset Exposures (Banking) – Guideline
• 2025-02-20Pillar 3 Disclosure Guideline for Small and Medium-Sized Deposit-Taking Institutions (SMSBs) (2025)
• 2025-02-20Pillar 3 Disclosure Guideline for Domestic Systemically Important Banks (D-SIBs) (2025)
• 2024-11-21IFRS 17 Insurance Contracts Guideline
• 2024-11-21Parental Stand-Alone (Solo) Capital Framework for Federally Regulated Life Insurers
• 2024-08-22Operational Risk Management and Resilience Guideline (E-21)
• 2024-01-31OSFI Integrity and Security Guideline
• 2023-09-30Parental Stand-Alone (Solo) TLAC Framework for Domestic Systemically Important Banks
• 2023-08-31Appointed Actuary Legal Requirements, Qualifications and Peer Review Guideline
• 2023-04-30Third-Party Risk Management Guideline
• 2023-04-01OSFI’s Intelligence-led Cyber Resilience Testing (I-CRT) Framework
• 2023-01-18Participating Account Management and Disclosure to Policyholders – Guideline E-16 (2023)
• 2023-01-12Guideline B-20: Residential Mortgage Underwriting Practices and Procedures
• 2022-11-30Assurance on Capital, Leverage and Liquidity Returns
• 2022-07-31Technology and Cyber Risk Management
• 2022-06-30Clarification on the Treatment of Innovative Real Estate Secured Lending Products under Guideline B-20
• 2022-04-30Accounting for Structured Settlements
• 2022-01-31Leverage Requirements Guideline (2023)
• 2021-08-13Technology and Cyber Security Incident Reporting
• 2021-07-31Foreign Entities Operating in Canada on a Branch Basis – Guideline (2021)
• 2020-04-30Margin Requirements for Non-Centrally Cleared Derivatives – Guideline (2020)
• 2020-01-31Liquidity Principles Guideline (2020)
• 2019-12-31Foreign Bank Branch Deposit Requirement
• 2019-11-01Large Exposure Limits for Domestic Systemically Important Banks
• 2019-05-31Interest Rate Risk Management Guideline (2019)
• 2019-05-23Revised Covered Bond Limit Calculation
• 2019-04-30Net Stable Funding Ratio Disclosure Requirements – Guideline (2019)
• 2019-03-31Residential Mortgage Insurance Underwriting Practices and Procedures Guideline (2019)
• 2018-11-30Asset Securitization - Guideline (2018)
• 2018-09-30Corporate Governance Guideline (2018)
• 2018-05-31Total Loss Absorbing Capacity (TLAC) Disclosure Requirements Guideline
• 2018-04-30Total Loss Absorbing Capacity (TLAC) Guideline
• 2018-03-31Life Insurance Capital Adequacy Test Public Disclosure Requirements
• 2017-12-31Regulatory Capital and Internal Capital Targets (2025)
• 2017-12-31Own Risk and Solvency Assessment
• 2017-10-31Residential Mortgage Underwriting Practices and Procedures Guideline
• 2017-09-30Enterprise-Wide Model Risk Management for Deposit-Taking Institutions Guideline (2017)
• 2016-06-30IFRS 9 Financial Instruments and Disclosures
• 2014-11-30Regulatory Compliance Management (RCM) Guideline
• 2014-11-30Derivatives Sound Practices Guideline
• 2013-06-30Settlement Risk in Foreign Exchange Transactions Guideline
• 2013-02-28Earthquake Exposure Sound Practices Guideline
• 2010-10-31Internal Capital Adequacy Assessment Process (ICAAP) Guideline for Deposit-Taking Institutions
• 2010-01-31Role of the Independent Actuary
• 2009-12-31OSFI Stress Testing Guideline (2009)
• 2008-12-31Alternative Method for Life Insurance Companies that Determine the Segregated Fund Guarantee Capital Requirement Using Prescribed Factors
• 2008-02-29Background Checks on Directors and Senior Management of FREs
• 2003-08-31Large Exposure Limits for Life Insurance and Fraternal Companies
• 2003-05-31Guideline B-11 on Pledging
• 2000-01-31Asset Securitization by Foreign Bank Branches
• 1997-02-28Securities Lending Guideline for Life Insurance Companies
• 1996-09-30Securities Lending Guideline for Property and Casualty Insurance Companies
• 1996-09-30Securities Lending Guideline for Deposit-Taking Institutions
• 1994-12-31Large Exposure Limits - 1994
• 1993-09-30Commercial Lending Restrictions for Foreign Life Insurance Companies and Fraternal Benefit Societies
• 1992-06-30Commercial Lending Criteria