Publication archives
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2026, and Applicable to Valuations with Effective Dates on or after March 31, 2026, and no later than June 29, 2026 – Educational Note Supplement
The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at March 31, 2026 and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations with effective dates on or after March 31, […]
Selection of Mortality Assumptions for Pension Plan Actuarial Valuations
This educational note helps the actuary in selecting a best estimate mortality assumption for the pension plan under review.
Reflection of Hedging in Segregated Fund Modelling
This explanatory report, originally an educational note titled Reflection of Hedging in Segregated Fund Valuation (2012), was created to provide additional guidance about how to perform valuation of segregated fund investment guarantees when such guarantees are fully or partially hedged […]
Wildfire Risk Considerations for P&C Insurance Pricing and Underwriting
Over the past decades, larger, more frequent and more severe catastrophic events have been occurring around the world, highlighting the financial impacts that climate change can have on the P&C insurance industry.
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective December 31, 2025, and Applicable to Valuations With Effective Dates on or After December 31, 2025, and No Later Than June 29, 2026 – Explanatory Report
The Committee on Pension Plan Financial Reporting (PPFRC) is issuing this explanatory report to provide members with additional information and details on the analysis done for the guidance outlined in the educational note supplement dated February 2, 2026, issued as […]
Guidance for the 2026 Reporting of Capital, Financial Condition Testing, and Own Risk and Solvency Assessment for Life and Health, Property and Casualty, and Mortgage Insurers
The Committee on Risk Management and Capital Requirements (CRMCR) has prepared this educational note to provide guidance to actuaries in several areas affecting the reporting of the 2026 regulatory capital requirements, financial condition testing (FCT), and own risk and solvency […]
Bank of Canada Revisions of December 2025 CANSIM Series, Actuarial Evidence Practice Area
On January 7, 2026, the Bank of Canada revised the last 2025 weekly and December 2025 monthly CANSIM series for several of the bond yields published for nominal Government of Canada bonds. The rates originally published were not based on […]
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective December 31, 2025, and Applicable to Valuations With Effective Dates on or After December 31, 2025, and No Later Than June 29, 2026 – Educational note supplement
The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at December 31, 2025, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations with effective dates on or after December 31, […]
Bank of Canada Revisions of December 2025 CANSIM Series
On January 7, 2026, the Bank of Canada revised the last 2025 weekly and December 2025 monthly CANSIM series for several of the benchmark bond yields published for nominal Government of Canada bonds. The previously published rates were not based […]
Standards of Practice (Effective April 1, 2026)
Effective April 1, 2026. Early adoption is permitted.