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In forceDeposit-taking institutions: liquidityLast checked 11 November 2026

Liquidity coverage ratio (LA)

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

Gives the institution's liquidity coverage ratio (LCR) and the details of its calculation. It is also the basis for reporting the LCR by significant currency, a monitoring tool. Source

Official title: Liquidity Coverage Ratio Return (LCR) (LA)

The facts

Who files
OSFI's reporting requirements table lists it for: banks; trust and loan companies; banks or trust and loan companies that are subsidiaries of banks or of federally incorporated trust and loan companies. Not required from: foreign bank branches. Source
How often
Monthly. Source
Deadline
Within 14 calendar days. Subject to the Late and Erroneous Filing Penalties (LEFP) framework. The instructions say: "The return must be completed on a monthly basis and filed within 14 calendar days of month end." Source
Format
XML, Web form. The instructions say the return "can be submitted through the Regulatory Reporting System (RRS) by uploading a data file in XML", or through the RRS web form, though XML upload is preferred. 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: liquidity

Templates (4)

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

  • LCR Schedule (LCR_Schedule)
  • LCR Calculation (LCR_Calculation)
  • LCR Classification (LCR_Classification)
  • Operational Deposits (Operational_Deposits)

Visible worksheets in lcr-return-releve-02-03-2026-en.xlsx, excluding cover, instruction and list sheets. Source

Validation rules

No published validation rules were found for this return. No separate validation rules file is published for the LCR return; the business and data definitions workbook defines the data points. Source

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 (8)

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.