News brief

OSFI schedules bank reporting changes across 2027

OSFI's October 22 letter sets different 2027 effective dates for revised capital adequacy, liquidity and cash flow regulatory returns at federally regulated banks.

In an October 22, 2026 letter, OSFI listed reporting form changes affecting federally regulated banks, trust and loan companies, and foreign bank branches. The Basel Capital Adequacy return changes in Q1 2027. Revised comprehensive net cumulative cash flow, liquidity coverage and operating cash flow returns follow in June 2027. The Net Stable Funding Ratio return changes in Q3 2027.

These are scheduled supervisory reporting changes for affected financial institutions, not new reporting requirements for every Canadian business. Compliance and finance teams at regulated institutions should check their return mapping, filing calendars and OSFI's separately published validation rules against the staged effective dates.

Original Office of the Superintendent of Financial Institutions publication

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Source and further context Office of the Superintendent of Financial Institutions ↗

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