Office of the Superintendent of Financial Institutions (OSFI): regulatory returns

What this page covers

Every return OSFI lists on its "Reporting and returns" pages for federally regulated financial institutions: (1) the four reporting requirements tables under "Filing financial returns" (deposit-taking institutions, December 2025: 69 rows; life insurers and fraternal benefit societies, November 2025; property and casualty insurers, January 2026; federally regulated mortgage insurers, January 2026), (2) the two tables of regulatory corporate returns under "Filing corporate returns", (3) the two sanctions reports (OSFI-525 and OSFI-590) under "Reporting on anti-money laundering, anti-terrorist financing and sanctions", and (4) two data calls (OSFI988 and OSFI965) that appear only in OSFI's database of financial reporting forms and instructions. One return per OSFI return code: rows that combine codes are split (OSFI1000/OSFI1001, OSFI1002/OSFI1003, BF/BG, LF1/LF2/LF3, LCQ/LCA), and returns that appear in more than one insurer table (for example 605, 610, 625, PC5, PC6) are recorded once. Many deposit-taking returns are joint with the Bank of Canada; the table marks the Bank of Canada as contact agency for those, and they are included. Documents cover the current and the published upcoming (2027) versions; superseded versions still listed in the database (2024 PC4, 2025 LICAT, 2023 PC4 validation rules) are left out. Left out: pension plan returns (OSFI 49, OSFI 60, actuarial reports and others), which OSFI lists on separate pages under Supervision > Pensions, not on the reporting returns pages; the provincial supplements of the insurer returns (LFPROV, PCPROV, MIPROV), which are published with the returns but are not in OSFI's reporting requirements tables; applications and approvals. Source

How firms file

• Regulatory Reporting System (RRS)

  The portal federally regulated financial institutions (and pension plans) use to file all corporate and financial returns with OSFI, including returns joint with the Bank of Canada. Users sign in through the Bank of Canada's BoC Connect service; RRS technical support is run by the Bank of Canada and returns questions go to OSFI's Regulatory Returns Administration. Source

• Regulatory Data Hub (RDH)

  The new platform that will replace RRS under OSFI's Data Collection Modernization initiative (2023-2028), led with the Bank of Canada and the Canada Deposit Insurance Corporation. Launch is targeted for spring 2027, in four releases: corporate data (banks, trust and loan companies, insurers), financial data for banks and trust and loan companies, financial data for insurers, then private pension plans. Source

Data the OSFI publishes from the returns

• OSFI financial data: Property and casualty companies (open.canada.ca)

  Firm by firm · CSV (long format: one row per institution, period and data point address, with English and French labels)

  Institution-by-institution data, with industry totals, from OSFI's returns for property and casualty companies, one CSV file per return: MI -Mortgage Insurance Capital Adequacy Test (Active); MI3 - Mortgage Insurers Core Financial Statement Return (Active); MI4 - Mortgage Insurers Supervisory Quarterly Return (Active); MI5 - Mortgage Insurers Supervisory Annual Return (Active); PC1 - P&C Core Financial Statement Return (Active); PC2 - P&C Supervisory Quarterly Return (Active); PC3 - P&C Supervisory Annual Return (Active); PC4 - P&C Minimum Capital Test and Branch Adequacy of Assets Test (Active). The dataset is updated quarterly (last updated on the portal 2026-10-21) and also holds 6 CSV files for returns OSFI no longer collects, a data dictionary and a user manual. The dataset page gives 2026 publication dates: monthly returns on or about the 15th of each month; quarterly returns about a week after the due date (Q1 due May 15, published May 23; Q2 due Aug 14, published Aug 22; Q3 due Nov 14, published Nov 22; Q4 due March 1, published March 19). Source

  From: MI, MI3, MI4, MI5, PC1, PC2, PC3, PC4

  Reuse: Open Government Licence - Canada, as stated on the dataset page. The licence allows copying, publishing and distributing the data, including for commercial purposes, with attribution ("Contains information licensed under the Open Government Licence - Canada.").

• OSFI financial data: Banks (open.canada.ca)

  Firm by firm · CSV (long format: one row per institution, period and data point address, with English and French labels)

  Institution-by-institution data, with industry totals, from OSFI's returns for banks, one CSV file per return: M4 - Consolidated Balance Sheet (Active); BA - BASEL III Capital Adequacy Reporting - BCAR (Active); E3 - Return of Allowances for Expected Credit Losses (Active); LR - Leverage Requirements Return (Active); P3 - Consolidated Statement Of Income, Retained Earnings & AOCI (Active). The dataset is updated monthly (last updated on the portal 2026-10-17) and also holds 2 CSV files for returns OSFI no longer collects, a data dictionary and a user manual. The dataset page gives 2026 publication dates: monthly returns on or about the 15th of each month; quarterly returns about a week after the due date (Q1 due May 15, published May 23; Q2 due Aug 14, published Aug 22; Q3 due Nov 14, published Nov 22; Q4 due March 1, published March 19). Source

  From: M4, BA, E3, LR, P3

  Reuse: Open Government Licence - Canada, as stated on the dataset page. The licence allows copying, publishing and distributing the data, including for commercial purposes, with attribution ("Contains information licensed under the Open Government Licence - Canada.").

• OSFI financial data: Trust companies (open.canada.ca)

  Firm by firm · CSV (long format: one row per institution, period and data point address, with English and French labels)

  Institution-by-institution data, with industry totals, from OSFI's returns for trust companies, one CSV file per return: M4 - Consolidated Balance Sheet (Active); BA - BASEL III Capital Adequacy Reporting - BCAR (Active); E3 - Return of Allowances for Expected Credit Losses (Active); LR - Leverage Requirements Return (Active); P3 - Consolidated Statement Of Income, Retained Earnings & AOCI (Active). The dataset is updated monthly (last updated on the portal 2026-10-17) and also holds 1 CSV files for returns OSFI no longer collects, a data dictionary and a user manual. The dataset page gives 2026 publication dates: monthly returns on or about the 15th of each month; quarterly returns about a week after the due date (Q1 due May 15, published May 23; Q2 due Aug 14, published Aug 22; Q3 due Nov 14, published Nov 22; Q4 due March 1, published March 19). Source

  From: M4, BA, E3, LR, P3

  Reuse: Open Government Licence - Canada, as stated on the dataset page. The licence allows copying, publishing and distributing the data, including for commercial purposes, with attribution ("Contains information licensed under the Open Government Licence - Canada.").

• OSFI financial data: Foreign bank branches (open.canada.ca)

  Firm by firm · CSV (long format: one row per institution, period and data point address, with English and French labels)

  Institution-by-institution data, with industry totals, from OSFI's returns for foreign bank branches, one CSV file per return: M4 - Consolidated Balance Sheet (Active); E3 - Return of Allowances for Expected Credit Losses (Active); K3 - Supplementary Return for Foreign Bank Branches (Active); P3 - Consolidated Statement Of Income, Retained Earnings & AOCI (Active). The dataset is updated monthly (last updated on the portal 2026-10-17) and also holds 1 CSV files for returns OSFI no longer collects, a data dictionary and a user manual. The dataset page gives 2026 publication dates: monthly returns on or about the 15th of each month; quarterly returns about a week after the due date (Q1 due May 15, published May 23; Q2 due Aug 14, published Aug 22; Q3 due Nov 14, published Nov 22; Q4 due March 1, published March 19). Source

  From: M4, E3, K3, P3

  Reuse: Open Government Licence - Canada, as stated on the dataset page. The licence allows copying, publishing and distributing the data, including for commercial purposes, with attribution ("Contains information licensed under the Open Government Licence - Canada.").

• OSFI financial data: Loan companies (open.canada.ca)

  Firm by firm · CSV (long format: one row per institution, period and data point address, with English and French labels)

  Institution-by-institution data, with industry totals, from OSFI's returns for loan companies, one CSV file per return: M4 - Consolidated Balance Sheet (Active); BA - BASEL III Capital Adequacy Reporting - BCAR (Active); E3 - Return of Allowances for Expected Credit Losses (Active); LR - Leverage Requirements Return (Active); P3 - Consolidated Statement Of Income, Retained Earnings & AOCI (Active). The dataset is updated monthly (last updated on the portal 2026-10-17) and also holds 1 CSV files for returns OSFI no longer collects, a data dictionary and a user manual. The dataset page gives 2026 publication dates: monthly returns on or about the 15th of each month; quarterly returns about a week after the due date (Q1 due May 15, published May 23; Q2 due Aug 14, published Aug 22; Q3 due Nov 14, published Nov 22; Q4 due March 1, published March 19). Source

  From: M4, BA, E3, LR, P3

  Reuse: Open Government Licence - Canada, as stated on the dataset page. The licence allows copying, publishing and distributing the data, including for commercial purposes, with attribution ("Contains information licensed under the Open Government Licence - Canada.").

• OSFI financial data: Retail associations (open.canada.ca)

  Firm by firm · CSV (long format: one row per institution, period and data point address, with English and French labels)

  Institution-by-institution data, with industry totals, from OSFI's returns for retail associations, one CSV file per return: M4 - Consolidated Balance Sheet (Active); BA - BASEL III Capital Adequacy Reporting - BCAR (Active); E3 - Return of Allowances for Expected Credit Losses (Active); LR - Leverage Requirements Return (Active); P3 - Consolidated Statement Of Income, Retained Earnings & AOCI (Active). The dataset is updated monthly (last updated on the portal 2026-10-16) and also holds 1 CSV files for returns OSFI no longer collects, a data dictionary and a user manual. The dataset page gives 2026 publication dates: monthly returns on or about the 15th of each month; quarterly returns about a week after the due date (Q1 due May 15, published May 23; Q2 due Aug 14, published Aug 22; Q3 due Nov 14, published Nov 22; Q4 due March 1, published March 19). Source

  From: M4, BA, E3, LR, P3

  Reuse: Open Government Licence - Canada, as stated on the dataset page. The licence allows copying, publishing and distributing the data, including for commercial purposes, with attribution ("Contains information licensed under the Open Government Licence - Canada.").

• OSFI financial data: Life insurance companies (open.canada.ca)

  Firm by firm · CSV (long format: one row per institution, period and data point address, with English and French labels)

  Institution-by-institution data, with industry totals, from OSFI's returns for life insurance companies, one CSV file per return: LCA - LICAT (Active); LCQ - LICAT (Active); LF1 - Life Core Financial Statement Return (Active); LF2 - Life Supervisory Quarterly Return (Active); LF3 - Life Supervisory Annual Return (Active). The dataset is updated quarterly (last updated on the portal 2026-10-11) and also holds 8 CSV files for returns OSFI no longer collects, a data dictionary and a user manual. The dataset page gives 2026 publication dates: monthly returns on or about the 15th of each month; quarterly returns about a week after the due date (Q1 due May 15, published May 23; Q2 due Aug 14, published Aug 22; Q3 due Nov 14, published Nov 22; Q4 due March 1, published March 19). Source

  From: LCA, LCQ, LF1, LF2, LF3

  Reuse: Open Government Licence - Canada, as stated on the dataset page. The licence allows copying, publishing and distributing the data, including for commercial purposes, with attribution ("Contains information licensed under the Open Government Licence - Canada.").

• OSFI financial data: Fraternal benefit societies (open.canada.ca)

  Firm by firm · CSV (long format: one row per institution, period and data point address, with English and French labels)

  Institution-by-institution data, with industry totals, from OSFI's returns for fraternal benefit societies, one CSV file per return: LCA - LICAT (Active); LCQ - LICAT (Active); LF1 - Life Core Financial Statement Return (Active); LF2 - Life Supervisory Quarterly Return (Active); LF3 - Life Supervisory Annual Return (Active). The dataset is updated quarterly (last updated on the portal 2026-10-11) and also holds 8 CSV files for returns OSFI no longer collects, a data dictionary and a user manual. The dataset page gives 2026 publication dates: monthly returns on or about the 15th of each month; quarterly returns about a week after the due date (Q1 due May 15, published May 23; Q2 due Aug 14, published Aug 22; Q3 due Nov 14, published Nov 22; Q4 due March 1, published March 19). Source

  From: LCA, LCQ, LF1, LF2, LF3

  Reuse: Open Government Licence - Canada, as stated on the dataset page. The licence allows copying, publishing and distributing the data, including for commercial purposes, with attribution ("Contains information licensed under the Open Government Licence - Canada.").

• Who we regulate (open.canada.ca)

  Firm by firm · CSV

  The list of about 350 federally regulated financial institutions and about 1,200 private pension plans OSFI supervises, as CSV files, updated monthly. It gives each institution's type, group, industry, address and authorized insurance classes; it is a register, not data from returns. Source

  Reuse: Open Government Licence - Canada, as stated on the dataset page. Not sampled here because the file includes the names of representatives (personal information, which the licence excludes).

Reuse terms for the OSFI's documents

OSFI terms and conditions: ownership and usage of content, checked 11 November 2026. In the OSFI's words:

Materials on this website were produced and/or compiled by OSFI for the purpose of providing Canadians with access to information about the programs and services offered by the Government of Canada. You may use and reproduce the materials as follows: Non-commercial reproduction. Unless otherwise specified you may reproduce the materials in whole or in part for non-commercial purposes, and in any format, without charge or further permission, provided you do the following: Exercise due diligence in ensuring the accuracy of the materials reproduced; Indicate both the complete title of the materials reproduced, as well as the author (where available); and Indicate that the reproduction is a copy of the version available at [URL where original document is available]. Commercial reproduction. Unless otherwise specified, you may not reproduce materials on this site, in whole or in part, for the purposes of commercial redistribution without prior written permission from the copyright administrator.

Can others share copies?

Allowed with conditions.

Conditions

Non-commercial reproduction only: check accuracy, give the complete title and author, and say the copy is of the version at the original URL. Commercial redistribution needs prior written permission from OSFI (information@osfi-bsif.gc.ca). OSFI's datasets on open.canada.ca are under the Open Government Licence - Canada instead, which allows commercial reuse with the attribution "Contains information licensed under the Open Government Licence - Canada."

What the library does

Keeps only the link, size and SHA-256 fingerprint of each document. OSFI's terms allow reproduction only for non-commercial purposes and need written permission for commercial redistribution, so its documents are not clearly free for anyone to copy and share; only links, sizes and SHA-256 hashes are kept. The three small data samples come from open.canada.ca datasets under the Open Government Licence - Canada, which allows redistribution with attribution.

What could not be verified

Said plainly, so nobody relies on a fact the sources do not give.

• Two deposit-taking returns in OSFI's reporting requirements table have no entry, form or instructions in OSFI's database of financial reporting instructions: the Geographical Reconciliation Return (T2) and the Market Risk Supplemental - Quarterly (BM). They are recorded from the table only.
• OSFI publishes no forms or instructions on its reporting pages for the 29 assurance attestations and audit opinions (for example OSFI997, OSFI1025, 630, 650, 632), for the external review reports (607, 608, 609, 615), the financial condition testing report (610), the standardized stress tests (934, 935, 941) or the unstructured files (911, 937, 971, 972, 973, 974). Their purpose is taken from their titles, the assurance guideline and the Section II and V insurer instructions.
• Code mismatches between OSFI's own pages: the reporting requirements tables list the LIFE and P&C unstructured files as 972 and 971, while Section V of the 2027 insurer instructions calls the special Excel files OSFI665 and OSFI662; the tables list the AAR supplementary tables as 1008, 1022 and 1023, while the P&C and mortgage insurer Section V tables call them OSFI987; the LIFE Section V table lists a "Solo Capital Quarterly Return (OSFI969)" for life insurers, while the requirements table uses 1004 (OSFI969 is the bank Solo TLAC return). The requirements tables' codes are used.
• OSFI-601 deadline: the return page says "within 5 months after the fiscal year end"; the corporate returns table says within 60 days of the annual meeting date. Both are recorded.
• The K3 instructions page says "Information from this return is not published", yet OSFI's Foreign bank branches dataset on open.canada.ca includes a K3 file. Both are recorded.
• OSFI's Data Collection Modernization page names two existing corporate returns, NBAA and OSFI-603, that do not appear in the "Filing corporate returns" tables; they are not included because no OSFI reporting page lists or describes them.
• The H4 key validation rules page says a full list of H4 validation rules "will be made available in the Regulatory Reporting System"; only the web pages are public, so the H4 count (about 201) is approximate and taken from the HTML page.
• Securities Holdings Return: the detailed validation rules page says the general rule "becomes the 284 rules listed below", but 282 such rules are listed on the page; the count uses the 282 listed plus 7 data format rules.
• BCAR rule counts include rules marked "Disabled Rule" in the Comments column of the technical specification (39 conventional and 18 dimensional in the 2026 version).
• Several RRS quick reference guides and FAQs linked from the "File and submit a return" page are hosted on an external archive website outside OSFI's domain, and OSFI says they "are not subject to official languages, privacy and accessibility requirements"; they are not recorded. The OSFI965 page links to rrs_mcr_en.pdf, which answers 404; the working file is rrs_mcr_EN.pdf (recorded).
• The life insurer reporting requirements table lists only the OSFI1003 climate return for life insurers and fraternal societies, while the insurer climate business specifications say "These returns apply to all Insurers"; who_files follows the tables.
• Formats for most deposit-taking returns are inferred from the files OSFI publishes (Excel sample returns, sample XML and XSD); where an instructions page states the filing format, that statement is quoted instead.
• Who files the OSFI988 and OSFI965 data calls is not stated on their pages beyond the industry (deposit-taking institutions).
• Validation rule counts are rows with a rule in each published workbook; workbooks without a formula column (BCAR and DT2 technical specifications, AAR supplementary tables, FCT and PC5 templates) are counted but marked as not machine-readable.

Sources

• OSFI: Reporting and returns
• OSFI: File and submit a return
• OSFI: Filing financial returns
• OSFI: Database of financial reporting forms and instructions
• Reporting Requirements for Deposit-Taking Institutions
• Reporting Requirements for Life Insurance Companies and Fraternal Benefit Societies
• Reporting Requirements for Property & Casualty Insurance Companies
• Reporting Requirements for Federally Regulated Mortgage Insurers
• OSFI: Filing corporate returns
• OSFI: Reporting on anti-money laundering, anti-terrorist financing and sanctions
• OSFI: Modernizing how we collect data from institutions
• Assurance on Capital, Leverage and Liquidity Returns - Guideline (2022)
• OSFI: Terms and conditions
• OSFI: Open Government and OSFI Financial Data
• Open Government Licence - Canada
• OSFI: Late and Erroneous Filing Penalties Framework

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. See every regulator in the regulatory returns library.