Pursuant to Section 102 of the Insurance Act (Ontario), all Insurers and Reciprocals licensed in the Province of Ontario are required to file annual returns for the year end within 60 calendar days from 31st December. In this regard, pursuant to Section 3.2 of the Agreement dated March 30, 2000 between the Superintendent of Financial Services of Ontario and Ontario Mutual Insurance Association ("OMIA") the annual statement of each insurer is required to be filed with OMIA on or before the above noted date.

Detailed information is available on the Annual Return and Instructions for Ontario Incorporated Insurers and Reciprocals page of the Financial Services Commission of Ontario website at www.fsrao.ca. You will find updates regarding:

  • Annual Return Instructions
  • Memorandum regarding the Annual Report of the Actuary
  • Filing Requirements for provincially incorporated Insurers and Reciprocals 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 web-site.

The Filing Requirements for provincially incorporated Insurers and Reciprocals in Ontario details the forms and reports required by Ontario. We request that the annual returns for the year end be delivered in an electronic copy format (pdf, excel, ASCII file) as applicable versus a paper format as part of our process improvement measures.  All Section 102 filings should be forwarded to [email protected] within 60 calendar days from 31st December.

At this time we wish to remind you that Interim Returns to be filed with OMIA are due as follows:

Period Ended

Due Date

March 31

May 15

June 30

August 15

September 30

November 15

For more information, please contact your FSRA Relationship Manager.