Publication archives

Climate Scenario Analysis

This practice resource document is intended to support actuaries in performing climate scenario analysis for life and health (life) and property and casualty (P&C) insurers, specifically in the context of financial condition testing and own risk and solvency assessment (ORSA).

Unexpired Coverage Considerations for P&C Insurers (Exposure Draft)

This guidance was initiated by the Committee on Property and Casualty Financial Reporting (PCFRC), in collaboration with the Office of the Superintendent of Financial Institutions (OSFI) and the Autorité des marchés financiers (AMF), to provide clarity to practitioners regarding Section […]

Building a Resilient Future: Enhancing Climate Adaptation and Resilience in Canada – Notice of Intent

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Guidance for the 2025 Reporting of Capital, Financial Condition Testing, and Own Risk and Solvency Assessment for Life and Health, Property and Casualty, and Mortgage Insurers

The Committee on Risk Management and Capital Requirements has prepared this educational note to provide guidance to actuaries in several areas affecting the reporting of the 2025 regulatory capital requirements, financial condition testing, and own risk and solvency assessment (ORSA) […]

Review of Standards of Practice with Respect to Gender Identity – Exposure Draft

This exposure draft outlines the proposed changes to the standards of practice.

IFRS 17 Expenses

The Committee on Life Insurance Financial Reporting (CLIFR) and the Committee on Property and Casualty Insurance Financial Reporting (PCFRC) have prepared this report to provide information concerning expenses in accordance with IFRS 17 requirements.

Draft regulation on divided co-ownership – Recognition of Fellow of the Canadian Institute of Actuaries as authorized to conduct contingency fund studies

The CIA submitted comments to the Société d’habitation du Québec on its draft regulation on divided co-ownership, recommending that the Fellow of the Canadian Institute of Actuaries (FCIA) be among the professionals authorized to carry out contingency fund studies.

Quinquennial Review of Standards of Practice Part 1000 – General Standards – Exposure Draft

This exposure draft outlines the proposed changes to Part 1000, and it requests feedback on the revisions as part of the formal due process for amending the Standards of Practice.

IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts

This educational note was originally published in June 2022 and updated in November 2022. The purpose of this updated version is to adjust some of the language used in subsection 12.4 (Unwinding Claims Incurred in the Current Period) to be […]

2024 Guidance to the Appointed Actuary and Valuation Actuaries of Property and Casualty Insurer

The Committee on Property and Casualty Insurance Financial Reporting of the Canadian Institute of Actuaries has prepared this educational note to provide guidance to the Appointed Actuary and valuation actuaries (referred to as “actuaries” in the rest of this educational […]