Publication archives

Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2024, and Applicable to Valuations with Effective Dates on or after March 31, 2024, and no later than June 29, 2024 – Educational Note Supplement

The Committee on Pension Plan Financial Reporting has conducted its quarter-end review of group annuity pricing conditions as at March 31, 2024, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations for valuations with […]

Quinquennial Review of Standards of Practice Part 1000 – General Standards – Notice of Intent

This notice of intent outlines changes under consideration during this review of Part 1000, and it requests feedback on the revisions as part of the formal due process for amending the Standards of Practice.

Review of Standards of Practice with Respect to Gender Identity – Notice of Intent

This notice of intent outlines changes under consideration during this review and requests feedback on the revisions as part of the formal due process for amending Standards.

Territory Pricing Considerations in Property and Casualty Insurance

This practice resource document explores territorial ratemaking considerations, emphasizing the need for an adaptive approach.

Reliance on the Work of Others in Property and Casualty Insurance Pricing

This educational note discusses range of considerations that practitioners can draw on to justify their use of another person’s work.

Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective December 31, 2023, and Applicable to Valuations with Effective Dates on or after December 31, 2023, and no later than June 29, 2024 – Explanatory Report

This explanatory report provides members with additional information and details on the analysis done for the guidance outlined in the educational note supplement dated January 22, 2024.

Revisions to Section 4600 of the Practice-specific Standards for Actuarial Evidence – Calculation of Criminal Rate of Interest – Exposure Draft

This exposure draft outlines the proposed changes to Section 4600 of the standards due to a change to the definition of “criminal rate” in Section 347 of the Criminal Code.

Guidance on Asset Valuation Methods

This educational note is intended to assist actuaries in the selection of an appropriate asset valuation method in conjunction with the reporting of a pension plan’s financial position, the determination of a pension plan’s funding requirements and providing advice on […]

Regulatory Capital Filing Certification for Life Insurers

This educational note regarding the certification of regulatory capital filings in Canada references the Standards of Practice and other guidance on the appropriateness of internal models used to determine required capital for segregated fund guarantees, and accounts for the Life […]

Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective December 31, 2023, and Applicable to Valuations with Effective Dates on or after December 31, 2023, and no later than June 29, 2024 – Educational Note Supplement

The Pension Plan Financial Reporting Committee has conducted its quarter-end review of group annuity pricing conditions as at December 31, 2023, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations for valuations with effective […]