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; Canadian property and casualty insurers; foreign property and casualty insurers; Canadian mortgage insurers. Source
- How often
- Annual. Source
- Deadline
- Life insurers and fraternal benefit societies, annual filing: pre-release external review reports: 60 days; post-release: 90 days. Property and casualty insurers, annual filing: pre-release external review reports: 60 days; post-release: 90 days. Mortgage insurers, annual filing: pre-release external review reports: 60 days; post-release: 90 days. Subject to the Late and Erroneous Filing Penalties (LEFP) framework. Source
- Format
- Other. OSFI's federal filing requirements table (Section V) marks this filing as: other electronic file: Yes. 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
- Insurers: audit and actuarial reports
Templates (0)
The library lists no templates for this return.
No template: the report is a document filed in RRS. Source
Validation rules
No published validation rules were found for this return. OSFI's reporting pages publish no validation rules for this return. Source
Public data
No published data from this return was found. No publication of these reports 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
- Reporting Requirements for Property & Casualty Insurance Companies
List of returns · HTML · January 2026
- Reporting Requirements for Federally Regulated Mortgage Insurers
List of returns · HTML · January 2026
- Life Insurance Return (2027) - Section V - Jurisdictional Requirements
Instructions · HTML · September 2026
- 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/reporting-requirements-life-insurance-companies-fraternal-benefit-societies
- osfi-bsif.gc.ca/en/data-forms/reporting-returns/filing-financial-returns/financial-reporting-instructions/life-insurance-return-2027-section-v-jurisdictional-requirements
- osfi-bsif.gc.ca/en/about-osfi/progress-our-initiatives/modernizing-we-collect-data-institutions
- osfi-bsif.gc.ca/en/data-forms/reporting-returns/filing-financial-returns/reporting-requirements-property-casualty-insurance-companies
- osfi-bsif.gc.ca/en/data-forms/reporting-returns/filing-financial-returns/reporting-requirements-federally-regulated-mortgage-insurers
- 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.
