Publication archives
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 […]
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 […]
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 – Educational Note Supplement
The Pension Plan Financial Reporting Committee has conducted its quarter-end review of group annuity pricing conditions as at December 31, 2023, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations for valuations with effective […]
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective September 30, 2023, and Applicable to Valuations with Effective Dates on or after September 30, 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 October 24, 2023.
Reflecting Increasing Maximum Pensions Under the Income Tax Act in Solvency, Hypothetical Wind-up and Wind-up Valuations
This updated educational note is intended to provide guidance to actuaries with respect to reflecting increasing defined benefit maximum pension limits under the Income Tax Act in solvency, hypothetical wind-up and wind-up valuations.