Loan Companies

December monthly results for October fiscal year end filers will be published on February 15th and the results for December fiscal year end filers will be published on February 28th. This disclosure is done to align with public disclosure of publicly traded financial institutions.

Effective Q2 2023, Small and Medium-Sized Deposit Taking Institutions (SMSBs) classified as Category III under the 2023 Capital and Liquidity requirements will no longer report a risk-based capital ratio or leverage ratio. Rather, Category III SMSBs will report simplified risk-based capital ratios. Please refer to the following OSFI Guidelines for additional information on the reporting requirements for SMSBs:

Small and Medium-Sized Deposit Taking Institutions Capital and Liquidity Requirements Guideline
Capital Adequacy Requirements Guideline
Liquidity Adequacy Requirements Guideline
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Scheduled publication dates for all active Monthly returns 2026:

• January – January 15
• February – February 16
• March – March 16
• April – April 15
• May – May 15
• June – June 15
• July – July 15
• August – August 17
• September – September 15
• October – October 15
• November – November 15
• December – December 15

__Scheduled publication dates for all active Quarterly returns 2026: __

• Quarter 1 — Due: May 15 | Publish: May 23
• Quarter 2 — Due: Aug 14 | Publish: Aug 22
• Quarter 3 — Due: Nov 14 | Publish: Nov 22
• Quarter 4 — Due: March 1 | Publish: March 19

Organization: Office of the Superintendent of Financial Institutions Canada | Bureau du surintendant des institutions financières Canada

Last modified: 2026-04-21T10:43:30.790496