Publication archives

Draft Educational Note: IFRS 17 Market Consistent Valuation of Financial Guarantees for Life and Health Insurance Contracts

IFRS 17 establishes principles for the recognition, measurement, presentation, and disclosure of insurance contracts. The concept of market consistency, and the use of market variables, is noted throughout the IFRS 17 guidance. Market variables used in the determination of fulfilment […]

Educational Note: Guidance for the 2020 Reporting of Capital and Financial Condition Testing for Life, P&C, and Mortgage Insurers

Educational Note—Financial Condition Testing

Educational Note—Assumptions for Hypothetical Wind‐Up and Solvency Valuations with Effective Dates between December 31, 2019 and December 30, 2020

This document replaced document 219030 This document was replaced by document 221026 This document was archived October 14, 2025

Revised Educational Note: Alternative Settlement Methods for Hypothetical Wind-Up and Solvency Valuations

Draft Educational Note: IFRS 17 – Actuarial Considerations Related to P&C Reinsurance Contracts Issued and Held

Revised Exposure Draft to Incorporate changes required by the adoption in Canada of IFRS 17 Insurance Contracts, including Principles of International Standard of Actuarial Practice 4 – Actuarial Practice in Relation to IFRS 17 Insurance Contracts, into the Canadian Standards of Practice (clean)

Revised Exposure Draft to Incorporate changes required by the adoption in Canada of IFRS 17 Insurance Contracts, including Principles of International Standard of Actuarial Practice 4 – Actuarial Practice in Relation to IFRS 17 Insurance Contracts, into the Canadian Standards of Practice (redlined)

Commuted Values Indexes

In Canada, a member of a defined benefit pension plan who terminates their membership may receive their pension entitlement in the form of a lump sum. This “commuted value” (CV) is the present value of the expected monthly lifetime retirement […]

Final Standards – Amendments to Section 3500 of the Practice-Specific Standards for Pension Plans – Pension Commuted Values (January 2020)

Early adoption of these revisions is permitted for TPAs that fall under new subsection 3570, as long as all the revisions are adopted at the same time for a particular pension plan