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In forceDeposit-taking institutions: Bank of Canada statisticsLast checked 11 November 2026

Trading income (A3)

A regulatory return listed by the Office of the Superintendent of Financial Institutions (OSFI), Canada.

Gives the institution's total trading income at the end of each fiscal quarter, and its income from trading Government of Canada securities. Selected banks file it together with their broker-dealer subsidiaries, as a single return. Source

Official title: Trading Income and Income from GoC Securities Trading (A3)

The facts

Who files
OSFI's reporting requirements table lists it for: selected banks. Not required from: trust and loan companies; banks or trust and loan companies that are subsidiaries of banks or of federally incorporated trust and loan companies; foreign bank branches. The table names the Bank of Canada as the contact agency. Source
How often
Each fiscal quarter. Source
Deadline
Within 30 days. Not subject to the Late and Erroneous Filing Penalties (LEFP) framework. The instructions say: "The return is to be completed as of the last day of each quarter and submitted within 30 days of the reporting date." Source
Format
Excel. Filed through the Regulatory Reporting System (RRS). OSFI publishes the return as an Excel sample. Source
How it is filed
Filing routes recorded for the OSFI: Regulatory Reporting System (RRS); Regulatory Data Hub (RDH). See how firms file with the OSFI.
Status
In forceFiled in the Regulatory Reporting System (RRS). OSFI's Data Collection Modernization initiative will replace RRS with a new platform, the Regulatory Data Hub (RDH); OSFI says the launch is now targeted for spring 2027 and asks filers to keep using RRS until then. Financial filing for banks and trust and loan companies moves to RDH in Release 2; OSFI says more details on financial returns will come in 2027. Source
Legal basis
Group
Deposit-taking institutions: Bank of Canada statistics

Templates (1)

The tables and forms inside the return. Plain name first, the OSFI's code in brackets.

  • Trading Income and Income from GoC Securities Trading (A3)

OSFI publishes this return as a single form (A3_2020.xlsx). Source

Validation rules

8 rules, as counted from the OSFI's published material. They are written for people to read; software cannot run them as published. Source

How they are written: Excel workbook with a description and an informal expression for each rule.

The Formula (Expression) column is written in informal shorthand (for example "If 0008 is blank then 0009 must be greater than or..."), so it is not treated as machine-readable.

The rules, on osfi-bsif.gc.ca

How they were counted

Counted 8 rows with a rule in the 'Validation rules' sheet of a3-validation-en.xlsx (8 error).

Counts are in the OSFI's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No publication of data from this return was found on the instructions page or on OSFI's open data pages. Source

Official documents (6)

The OSFI's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see OSFI's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 11 November 2026.