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In forceLife insurers: assuranceLast checked 11 November 2026

Life capital return assurance: external audit opinion (630)

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

An external auditor's opinion on whether the numerator and denominator of the key ratios in the LICAT capital return were prepared, in all material respects, in line with the regulatory framework. OSFI's assurance guideline says it gives independent, third-party assurance over the ratios. Source

Official title: LICAT Assurance External Audit Opinion (630)

The facts

Who files
OSFI's reporting requirements tables list it for: Canadian life insurers (including insurance holding companies and non-operating life companies); Canadian fraternal benefit societies. Source
How often
Annual. Source
Deadline
Annual filing: within 90 days. Subject to the Late and Erroneous Filing Penalties (LEFP) framework. Source
Format
Other. Filed with OSFI through the Regulatory Reporting System (RRS); OSFI's pages publish no form or file format for it. 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: assurance

Templates (0)

The library lists no templates for this return.

No template: OSFI publishes no form for this attestation or opinion. Source

Validation rules

No published validation rules were found for this return. Not applicable: this is an attestation or opinion document, not a data return. Source

Public data

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

Official documents (3)

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.