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 assessment (ORSA) of life and health, property and casualty (P&C) and mortgage insurers operating in Canada. In addition, the note provides an update on recently published educational notes and introductory information about potential changes in regulatory capital reporting.