Filing Requirements for Extraprovincial Trust Corporations Authorized in B.C.

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Pursuant to section 163 of the Financial Institutions Act, every extraprovincial trust corporation authorized in B.C. at the end of its latest fiscal year is required to file year end information with this office.

Unless otherwise indicated, the filing requirements below are due within 90 days of the company’s fiscal year end and must be submitted through BCFSA’s IRIS portal.

Filing RequirementsFIA SectionFormat RequiredOSFIOSFI (Bank Parent)AlbertaQuebec
Annual Financial Statements (incl. any Auditor’s Report)163(1)PDFXXXX
Corporate Information Form163(3)Fillable PDFXXXX
Extraprovincial Trust Annual Return163(1)ExcelXXXX
Parent’s Annual Financial Statements (if any, incl. any Auditor’s Report)163(1)PDFXXXX
Trust Annual Fee
(Financial Institutions Fees Regulation section 2(1) and item 11)
--XXXX
BA – Basel Capital Adequacy Return (BCAR)163(1)PDFXX-X
LA – Liquidity Coverage Ratio Return163(1)PDFX1X1--
LR – Leverage Ratio163(1)PDF X1 X1 --
M4 – Balance Sheet163(1)PDF XX--
NCCF – Net Cumulative Cash Flow163(1)PDF X1 X1 --
NSFR – Net Stable Funding Ratio163(1)PDF X1 X1 --
OCFS – Operating Cash Flow Statement163(1)PDF X1 X1 --
P3 – Income Statement 163(1) PDF XX--
R2 – Regional Distribution of Selected Assets and Liabilities, if any 163(1) PDF X---
Annual Statement to the Autorité des marchés financiers 163(1) PDF ---X
1 Required to be filed with BCFSA if it must be filed with OSFI.

Penalties for Non-Compliant Filing

Please note that some of the above filing submissions are subject to Non-Compliant Filings Administrative Penalty under the Administrative Penalties Regulation of the Financial Institutions Act.

Questions

If you have questions, please contact BCFSA at [email protected].