FSRA is actively reviewing all DICO regulatory direction, including but not limited to forms, guidelines and FAQs.

Until FSRA issues new regulatory direction, all existing regulatory direction remains in force.

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Financial Reporting (Updated December 2017)


Credit unions
are required to file regular reports which help DICO assess the financial performance and condition of each credit union and its compliance with the Act, regulations and standards.

Credit unions file a Monthly Information Return (MIR) and an Annual Information Return (AIR) which contain financial and other information. The AIR is filed together with the Audited Financial Statements, management letter and Audit Committee certificate of compliance.

ANNUAL (AIR) AND MONTHLY (MIR) REPORTING



Publication Highlights
Due dates
  • Due dates for 2019 MIR/AIR Filings
Import File Specifications
  • Import File Specifications (Last updated on May 2019)
Importable Data Points 2017
Import File Specifications
  • Developer's Guide (this document is available in English only)
Accountant's Report, Certificate of Insured Deposits and Certificates of Representation
  • Accountant's Report, Certificate of Insured Deposits and Certificates of Representation
  • Instructions for Certificates of Representation (AIR only)
Tutorial
  • Help document
Completion Guide
  • MIR and AIR Completion Guide (Last updated on Feb 1, 2019)