Line4

In forceInsurers: audit and actuarial reportsLast checked 11 November 2026

Worldwide financial statements, foreign insurers (645)

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

Foreign insurers must file a copy of their statement of total (worldwide) business under section 664 of the Insurance Companies Act. U.S. companies file a copy of their completed NAIC form within 30 days of filing it with their home state; other foreign companies file the audited financial statements prepared for their shareholders, within 30 days of board approval. Source

Official title: Worldwide Financial Statement (645)

The facts

Who files
OSFI's reporting requirements tables list it for: foreign life insurers; foreign fraternal benefit societies; foreign property and casualty insurers. Source
How often
Annual. Source
Deadline
Life insurers and fraternal benefit societies, annual filing: Various. Property and casualty insurers, annual filing: Various. Not subject to the Late and Erroneous Filing Penalties (LEFP) framework. Section II of the LIFE instructions: U.S. companies within 30 days of the date for filing with the home state; other foreign companies no later than 30 days after board approval. 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
Legal basis
Group
Insurers: audit and actuarial reports

Templates (0)

The library lists no templates for this return.

No template: a copy of the statements prepared for the home jurisdiction. 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 statements 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.

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.