Notice - Filing of 2015 Annual Return for Ontario - Ontario incorporated insurers and reinsurers, fraternal societies, and reciprocal insurance exchanges

Pursuant to Section 102 of the Insurance Act (Ontario), all Ontario insurers are required to file annual returns for the year ended on October 31, 2015 or December 31, 2015, with the Superintendent of Financial Services, or his designate.  Section 447 of the Insurance Act provides penalties for those insurers who do not comply with the filing requirements.

Detailed information is available on the Annual Returns and Instructions page of the Financial Services Commission of Ontario website. You will find updates regarding:

  • 2015 Annual Return Instructions
  • Memorandum regarding the 2015 Report of the Actuary
  • Filing Information for Insurers Licensed in Ontario
  • Avoiding over-assessment for companies with insurance subsidiaries

Required forms are also available for download:


  • Premium Information used for Cost Assessment in Ontario
  • Consent and Notification pursuant to the Freedom of Information and Protection of Privacy Act 

Helpful resources on updated forms and instructions are also available on The Office of Superintendent of Financial Institution's [New Window] web-site.

The Filing Information for Insurers Licensed in Ontario details the forms and reports required by Ontario.  We request that the 2015 annual returns be delivered in an electronic copy format (pdf, excel, ASCII file) as applicable versus a paper format as part of our process improvement measures. Please note the insurer number on each document filed.  Where Auditors' Reports are referenced, we require both the Auditors' Report addressed to the primary regulator and the Auditors' Report to the shareholders/policyholders together with the audited financial statements.

If the company intends to change its licence status (i.e. discontinuing, withdrawing or merging) the Senior Registration Specialist should be contacted at (416) 226-7857, and if appropriate, adjustments will be made to the 2015 Preliminary Assessment.

All Section 102 filings should be filed with FSCO by February 29, 2016.  Please forward your electronic documents to

 If you have any issues or concerns, please do not hesitate to contact Ivy Lau, Information Analyst at (416) 590-7568 or