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Insurance Companies Act

Version of section 665 from 2007-04-20 to 2024-04-01:


Marginal note:Annual return — companies, societies and provincial companies

  •  (1) A company, society or provincial company shall prepare annually a return of the condition and affairs of the company, society or provincial company as at the end of each financial year, showing its assets and liabilities and its income and expenditures during that financial year together with such other information as the Superintendent may deem necessary.

  • Marginal note:Annual return: foreign companies

    (2) A foreign company, in respect of its insurance business in Canada, shall prepare annually a return of the condition and affairs of the foreign company as at the end of each financial year, showing its assets and liabilities and its income and expenditures during that financial year together with such other information as the Superintendent may deem necessary.

  • (3) [Repealed, 2007, c. 6, s. 299]

  • Marginal note:Accounting principles

    (4) The annual return shall be prepared in accordance with the accounting principles referred to in subsection 331(4).

  • 1991, c. 47, s. 665
  • 1997, c. 15, s. 322
  • 2007, c. 6, s. 299

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