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Publication archives

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

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

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.

Long-term disability insurance needs updating as Canada’s demographics change

This media release announces the CIA’s insight statement, The Evolution of Employer-Sponsored Long-Term Disability Plans.

The Evolution of Employer-Sponsored Long-Term Disability Plans

This insight statement explores the challenges and opportunities of adapting long-term disability benefits beyond age 65. It details key legal developments, the importance of age-based distinctions in long-term disability coverage, and how to design sustainable and inclusive plans that meet […]

IFRS 17 Discount Rates for Life and Health Insurance Contracts

The Committee on Life Insurance Financial Reporting has prepared this educational note to provide guidance related to setting the discount rates for the purpose of calculating the present value of estimates of future cash flows under IFRS 17. The 2024 […]

IFRS 17 Discount Rates for Life and Health Insurance Contracts – Erratum

Corrections have been made to the version of this educational note published on December 13, 2023. The December 13, 2023 version included an unintended change to the guidance regarding the selection of an interpolation technique when developing reference curves in […]

IFRS 17 Discount Rates for Life and Health Insurance Contracts

The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance related to setting the discount rates for the purpose of calculating the present value of estimates of future cash flows under IFRS 17. This […]

Part 5000 has been replaced by Section 2800

Educational Note Supplement: Changes to the Reference Curves’ Ultimate Risk-free Rate Development Approach Outlined in the Committee on Life Insurance Financial Reporting’s Educational Note on IFRS 17 Discount Rates

The purpose of this educational note supplement is to provide a summary of the changes to the reference curves’ URFR development approach that are expected to be reflected later this year in the IFRS 17 educational notes related to discount […]

Educational Note: Application of IFRS 17 Insurance Contracts for Public Personal Injury Compensation Plans

The Committee on Workers Compensation (CWC) has prepared this educational note to provide guidance to all Public Personal Injury Compensation Plans (PPICP) practitioners in implementing IFRS 17 Insurance Contracts (IFRS 17) for PPICPs in Canada. The educational note is structured […]