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Canada’s Office of the Superintendent of Financial Institutions published its final Capital Adequacy Requirements Guideline for 2027 on 10 September. The revisions aim to clarify requirements, improve consistent application, align capital more closely with risk and reduce selected regulatory burdens.

Changes address credit risk, securitisation and market risk. OSFI also introduced a streamlined approval process for small and medium-sized banks seeking to use internal ratings-based credit-risk methods. The guideline takes effect on 1 November 2026 for October year-ends and 1 January 2027 for December year-ends.