Publication archives
Educational Note: Guidance for the 2007 Valuation of Policy Liabilities of Life Insurers
Report of the CIA Task Force on the Appropriate Treatment of Reinsurance
This report provides a brief overview of reinsurance and risk transfer principles, paying attention to the emerging international consensus. It provides guidance on assessing risk transfer in a reinsurance contract for accounting and valuation purposes, and examines other related topics […]
Educational Note: Implications of CICA Handbook Section 3855 – Financial Instruments on Future Income and Alternative Taxes: Update to Fall Letter
Draft Educational Note – Dynamic Capital Adequacy Testing
Draft Educational Note – Valuation of Universal Life Policy Liabilities
Educational Note – Use of Actuarial Judgment in Setting Assumptions and Margins for Adverse Deviations
This document was archived November 12, 2024.
Educational Note – Margins for Adverse Deviations
This document was archived November 12, 2024.
Educational Note – Approximations to Canadian Asset Liability Method (CALM)
This document was archived November 14, 2023.
Revisions to Educational Note – Best Estimate Assumptions for Expenses
This document was archived March 11, 2025