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In forceDeposit-taking institutions: liquidityLast checked 11 November 2026

Operating cash flow statement (OSFI950)

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

A liquidity template for Category III small and medium-sized deposit-taking institutions: projected cash flows and point-in-time balances, such as unencumbered liquid assets. Source

Official title: Operating Cash Flow Statement (OCFS) (OSFI950)

The facts

Who files
OSFI's reporting requirements table lists it for: banks (SMSBs Category III); trust and loan companies (SMSBs Category III). Not required from: banks or trust and loan companies that are subsidiaries of banks or of federally incorporated trust and loan companies; foreign bank branches. (SIBs: systemically important banks. SMSBs: small and medium-sized deposit-taking institutions, which OSFI sorts into Categories I to III.) Source
How often
Monthly. Source
Deadline
Within 14 calendar days. Not subject to the Late and Erroneous Filing Penalties (LEFP) framework. Source
Format
Excel. Filed through RRS using the Excel template OSFI publishes. 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 banks and trust and loan companies moves to RDH in Release 2; OSFI says more details on financial returns will come in 2027. Source
Group
Deposit-taking institutions: liquidity

Templates (1)

The tables and forms inside the return. Plain name first, the OSFI's code in brackets.

  • Cash flows (Cash flows)

Visible worksheets in ocfs-efte-return-releve-10-2025-en.xlsx, excluding cover, instruction and list sheets. 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 data from this return was found on the instructions page or on OSFI's open data pages. Source

Official documents (4)

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.