Publication archives
Selection of Mortality Assumptions for Pension Plan Actuarial Valuations
This educational note helps the actuary in selecting a best estimate mortality assumption for the pension plan under review.
Guidance for the 2026 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 (CRMCR) has prepared this educational note to provide guidance to actuaries in several areas affecting the reporting of the 2026 regulatory capital requirements, financial condition testing (FCT), and own risk and solvency […]
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective December 31, 2025, and Applicable to Valuations With Effective Dates on or After December 31, 2025, and No Later Than June 29, 2026 – Educational note supplement
The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at December 31, 2025, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations with effective dates on or after December 31, […]
Margins for adverse deviations in pension funding valuations
This is a reminder to actuaries when performing pension funding valuation work.
IFRS 17 – Actuarial Considerations Related to Liability for Remaining Coverage in P&C Insurance Contracts
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this educational note to provide guidance on various actuarial considerations related to the liability for remaining coverage (LRC) in P&C insurance contracts, in accordance with IFRS 17 requirements.
Unexpired Coverage Considerations for P&C Insurers – Examples
This document is a set of illustrative examples to accompany the educational note.
Unexpired Coverage Considerations for P&C Insurers
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) of the Canadian Institute of Actuaries (CIA) prepared this educational note to provide guidance to the actuary doing work for property and casualty (P&C) insurers related to the unexpired coverage […]
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective September 30, 2025, and Applicable to Valuations with Effective Dates on or after September 30, 2025, and no later than June 29, 2026 – Educational Note Supplement
The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at September 30, 2025, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations with effective dates on or after September 30, […]
Selective Lapsation for Renewable Term Insurance Products
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to review methods used to take into account the impact on mortality of selective lapsation for renewable term insurance products. The 2025 review also considered the findings […]
IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts
The purpose of this 2025 updated version is to expand the discussion about the selection of the illiquidity premium and the derivation of the illiquidity premium for CIA reference curves. In addition, the CIA illiquid reference curve parameters have been […]