Publication archives
Unexpired Coverage Considerations for P&C Insurers – Examples
This document is a set of illustrative examples to accompany the educational note.
Unexpired Coverage Considerations for P&C Insurers
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) of the Canadian Institute of Actuaries (CIA) prepared this educational note to provide guidance to the actuary doing work for property and casualty (P&C) insurers related to the unexpired coverage […]
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective September 30, 2025, and Applicable to Valuations With Effective Dates on or After September 30, 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 October 30, 2025, issued as […]
Rounding of Monthly Fixed Income Yield Information Published for Use in Determining Pension Commuted Values
The PPFRC is issuing this explanatory report to provide members with additional information regarding a situation that occurred in August 2024, which arose from the publication of different monthly fixed income yields used in determining pension commuted values.
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective September 30, 2025, and Applicable to Valuations with Effective Dates on or after September 30, 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 September 30, 2025, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations with effective dates on or after September 30, […]
Standards of Practice (Effective February 1, 2026)
These changes to the SOP are effective February 1, 2026. Early implementation is permitted.
Final Standards: Changes to the Standards of Practice with Respect to Commuted Values Under Target Pension Arrangements in the Case of a Full or Partial Wind-up (Part 3000) – Memorandum
The final revisions to subsections 3260, 3330, 3510, 3530, 3540, 3570, and the addition of subsection 3580, of the Standards of Practice (SOP), which pertain to Part 3000 of the SOP, were approved by the Actuarial Standards Board (ASB) on […]
Standards of Practice – Pensions (Effective February 1, 2026) (redlined version)
These changes to the SOP are effective February 1, 2026. Early implementation is permitted.
Standards of Practice – Pensions (Effective February 1, 2026)
These changes to the SOP are effective February 1, 2026. Early implementation is permitted.
Economic Capital Modelling Survey Conducted in 2024
The Committee on Risk Management and Capital Requirements set up a working group that was assigned to assess the status of economic capital models/modelling within the Canadian market. Its mandate was to assess gaps and develop relevant guidance with respect […]