Publication archives
New report documents the life insurance industry’s pandemic experience
The CIA’s Report 6: COVID-19 Canadian Insurance Industry Monthly Aggregate Data Analysis, the final in the series, provides data updated to the end of June 2022.
Report 6: COVID-19 Canadian Insurance Industry Monthly Aggregate Data Analysis
This report, the final in the series, covers the impact of COVID-19 on Canada’s life insurance industry and uses key findings to help decision-makers better understand and manage risk. This latest entryoffers a near-complete view of the life insurance claims […]
Educational Note: IFRS 17 – Actuarial Considerations Related to Reinsurance Contracts Issued and Held
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this educational note to summarize some of the accounting and actuarial implications affecting reinsurance contracts issued and reinsurance contracts held related to IFRS® 17 Insurance Contracts (IFRS 17 […]
Research report: Canadian Individual Life Experience for Policy Year 2019–2020 – Zip file
This is the accompanying zip file to the abovementioned report.
Research report: Canadian Individual Life Experience for Policy Year 2019–2020
This is the 71st annual report of the intercompany mortality experience for Canadian individual life insurance policies. The study covers the one-year period beginning with the policy anniversary in 2019 on an age-nearest-birthday basis for data submitted by seven companies. […]
Research report: Canadian Individual Life Experience for Policy Year 2019–2020 – Tables
These are the accompanying tables to the abovementioned report.
Educational Note: Guidance for the 2022 Valuation of Insurance Contract Liabilities of Life Insurers
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance to actuaries in several areas affecting the valuation of the 2022 year-end insurance contract liabilities and other responsibilities of valuation actuaries of life insurers. […]
Educational Note: IFRS 17 – Actuarial Considerations Related to Liability for Remaining Coverage in P&C Insurance Contracts – Excel File
Educational Note: IFRS 17 – Fair Value of Insurance Contracts – Excel file
Educational Note: Comparison of IFRS 17 to Current CIA Standards of Practice
The Committee on International Insurance Accounting (IIAC) has prepared this educational note which identifies the key differences in the measurement of insurance contract liabilities between IFRS 17 and current CIA Standards of Practice and supporting guidance. This educational note includes […]