Publication archives

Mortality Improvements Research – Educational Note Supplement

This educational note supplement provides members in the pension area of practice with commentary on the research report, Mortality Improvements Research: Report to the Canadian Institute of Actuaries’ Project Oversight Group, published by the Canadian Institute of Actuaries (CIA) on […]

Guidance on Events Occurring After the Calculation Date of an Actuarial Opinion for a Pension Plan

This updated educational note is intended to assist pension actuaries in valuing and reporting on events that occur after the calculation date, when the actuary has determined that the event makes the entity different.

Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2024, and Applicable to Valuations with Effective Dates on or after March 31, 2024, and no later than June 29, 2024 – Educational Note Supplement

The Committee on Pension Plan Financial Reporting has conducted its quarter-end review of group annuity pricing conditions as at March 31, 2024, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations for valuations with […]

New research outlines mortality improvement trends in Canada

This media release announces the CIA’s research report, Mortality Improvements Research, which provides a careful analysis of historical mortality data and projecting future trends in Canada.

Mortality Improvements Research

This report summarizes the findings of research on mortality improvements in Canada, which was carried out by Ad Res Advanced Reinsurance Services GmbH in collaboration with Koblenz University of Applied Sciences on behalf of the CIA. The purpose of this […]

Mortality Improvements Research – Tables

These tables accompany the report titled, Mortality Improvements Research. The purpose of this research project is to provide a basis for the development of an updated set of assumptions for mortality improvements in Canada, which are to be used by […]

Reading list for FCIA Syllabus – Retirement benefits track

Supporting the FCIA exam focused on the specialized retirement benefits track, this comprehensive reading list will provide you with the ideal study material to prepare for earning your FCIA designation.

Notice of Intent – CIA Insight Statement on Immigration

The CIA is proposing to develop an insight statement that illustrates the necessity and impact of an immigration assumption as it pertains to the financial health of Canada’s public retirement programs, such as the Canada Pension Plan.

Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective December 31, 2023, and Applicable to Valuations with Effective Dates on or after December 31, 2023, and no later than June 29, 2024 – Explanatory Report

This explanatory report provides members with additional information and details on the analysis done for the guidance outlined in the educational note supplement dated January 22, 2024.

Guidance on Asset Valuation Methods

This educational note is intended to assist actuaries in the selection of an appropriate asset valuation method in conjunction with the reporting of a pension plan’s financial position, the determination of a pension plan’s funding requirements and providing advice on […]