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In forceCorporate returnsLast checked 11 November 2026

Annual financial statements and shareholder material (OSFI-597)

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

Sends OSFI the annual financial statements, auditor's report and any other shareholder material that must also be submitted to OSFI. Foreign representative offices use it to file their audited financial statements. Source

Official title: AFS, Auditor's Report, Other Shareholder's Material (OSFI-597)

The facts

Who files
Canadian domestic banks and foreign bank subsidiaries, Canadian life and property and casualty insurers, credit union centrals, trust and loan companies, co-operative retail associations and foreign representative offices. Source
How often
Yearly, tied to the annual general meeting. Source
Deadline
21 days before each annual general meeting date, or 30 days after the resolution date if the meeting is held by resolution in writing. Foreign representative offices: due on receipt of the document (the corporate returns table says within 6 months after the fiscal year end). Not subject to the Late and Erroneous Filing Penalty (LEFP) framework. Source
Format
Other. Filed in RRS as an attachment; the instructions say to zip several files together and submit one zipped file. 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. In Release 1 (corporate data), OSFI says this event-driven corporate return "will now be filed using the new RDH system." Source
Legal basis
Group
Corporate returns

Templates (0)

The library lists no templates for this return.

No template: the return is completed in RRS (or, for documents, uploaded as an attachment). Source

Validation rules

No published validation rules were found for this return. OSFI publishes no validation rules for corporate returns. Source

Public data

No published data from this return was found. No publication of these returns was found on OSFI's reporting or open data pages. Source

Official documents (2)

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.