The facts
- Who files
- OSFI's reporting requirements tables list it for: Canadian life insurers (including insurance holding companies and non-operating life companies); foreign life insurers; Canadian fraternal benefit societies; foreign fraternal benefit societies. Source
- How often
- Annual. Source
- Deadline
- Annual filing: within 60 days. Subject to the Late and Erroneous Filing Penalties (LEFP) framework. Source
- Format
- Excel. An Excel workbook filed through RRS with the appointed actuary's report. 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 insurers moves to RDH in Release 3; OSFI says more details on financial returns will come in 2027. Source
- Group
- Life insurers: actuarial
Templates (26)
The tables and forms inside the return. Plain name first, the OSFI's code in brackets.
- Entity Name (00011)
- Portfolio Name (00012)
- Liquidity Category (00013)
- Asset Segment (00014)
- Participating Sub Account (00015)
- Validation (00001)
- Consolidated Liabilities/Assets for (Re-)Insurance Contract Issued, Reinsurance Contracts Held, and Investment Contracts with DPFs by Portfolio and by Product Type (21020)
- Confidence Level of Risk Adjustment for Non-Financial Risk (21021)
- Risk Adjustment for Non-Financial Risk by Risk Type where Margin Approach is Used (22010)
- Risk Adjustment for Non-Financial Risk Where Other* Approaches Are Used (* other than margin approach) (22020)
- Assumption and Methodology Changes- Non financial assumptions (23010)
- Assumption and Methodology Changes- financial assumptions (23020)
- Assumption and Methodology Changes Related to Market Impact (23030)
- Portfolio Mapping for (Re-)Insurance Contracts Issued and Reinsurance Contracts Held (24010)
- Liabilities for Investment and Service Contracts (25010)
- Discount Rates Used to Discount Cash Flows That Do Not Vary Based on the Returns on Underlying Items as at the End of Current Fiscal Year (32010)
Show all 26 templatesShow fewer
- Risk Free Rates by Year (32020)
- Risk Adjustment - Cost of Capital Approach (41310)
- Product data (42110)
- Insurance Revenue by Portfolio (42120)
- Discount Rate Sensitivities (51010)
- Bulk Provisions (53010)
- Assets/Liabilities for Reinsurance Contracts Held - Top 10 Reinsurance Companies (54010)
- Asset Segment - Assets (Balance Sheet Values at Fiscal Year End) (61010)
- Asset Yield or Expected Returns by Asset Type (62010)
- Payments to Shareholders from Participating Account in Accordance with Insurance Companies Act Section 461 (71110)
Schedules (worksheets) in OSFI1008-BSIF1008-2026-memo-life-supplementary-table-supplementaire-vie-en.xlsx, named from the workbook's table of contents or schedule titles. Source
Validation rules
84 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: Sheet inside the template workbook with checks written in words.
How they were counted
Numbered rows in the 'Validation rules' sheet of OSFI1008-BSIF1008-2026-memo-life-supplementary-table-supplementaire-vie-en.xlsx.
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 OSFI's reporting or open data pages. Source
Official documents (5)
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.
- Reporting Requirements for Life Insurance Companies and Fraternal Benefit Societies
List of returns · HTML · November 2025
- 2026 Appointed Actuary’s Report Supplementary Tables for Life, Property and Casualty and Mortgage Insurers
Instructions · HTML · 22 September 2026
- Instructions - Life Appointed Actuary’s Report (AAR) Supplementary Tables (2026)
Instructions · HTML · 22 September 2026
- OSFI-605-OSFI1008 - 2026 Supplementary tables - Appointed Actuary's Report (Life)
Template · XLSX · 943.3 KB · 22 September 2026
SHA-256
3b97fc6e6b2cshow in full3b97fc6e6b2cc39d3d0aba76df9507926489a133cf291098b222067bece988c1 - Manage Financial Returns User Guide for Insurance Companies and Private Pension Plans
Filing rules · PDF · 2.4 MB · 5 February 2024
SHA-256
8365ae545e5ashow in full8365ae545e5a1ad6b3b9e3048c93aeba75708d7dbcbd768ac4a02f9236d4fd95
Sources
Every page and document this return's facts were read from.
- osfi-bsif.gc.ca/en/data-forms/reporting-returns/filing-financial-returns/financial-reporting-instructions/instructions-life-appointed-actuarys-report-aar-supplementary-tables-2026
- osfi-bsif.gc.ca/en/data-forms/reporting-returns/filing-financial-returns/reporting-requirements-life-insurance-companies-fraternal-benefit-societies
- osfi-bsif.gc.ca/en/data-forms/reporting-returns/filing-financial-returns/financial-reporting-instructions/2026-appointed-actuarys-report-supplementary-tables-life-property-casualty-mortgage-insurers
- osfi-bsif.gc.ca/en/about-osfi/progress-our-initiatives/modernizing-we-collect-data-institutions
- osfi-bsif.gc.ca/sites/default/files/documents/OSFI1008-BSIF1008-2026-memo-life-supplementary-table-supplementaire-vie-en.xlsx
- osfi-bsif.gc.ca/sites/default/files/documents/rrs_mcr_ins_EN.pdf
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.
