Consult the Actuarial Information Summary, which was revised by the Canada Revenue Agency in cooperation with the Financial Services Commission of Ontario (FSCO) and Retraite Québec.
The main changes are:
- the addition of components of going-concern valuation interest rate on line 32
- a breakdown of reserves on lines 64 and 94
- the addition of the duration of the portion of the liabilities assumed to be settled through the purchase of annuities on line 107
- changes to the information required by the FSCO in Part III.