Insurance Fee Schedule

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B.C. Incorporated Insurance Companies and Fraternal Benefit Societies, and Extraprovincial Insurance Corporations and Fraternal Benefit Societies Authorized in B.C.

The annual fee is calculated using the table prescribed under Schedule 1, Item 11.1 of the Financial Institutions Fees Regulation (“Fees Regulation”). Annual fees must be paid within the first 60 days of the fiscal year.

Please complete the Insurance Annual Fee through the IRIS portal.

Making payments in IRIS

Introduction to IRIS

Payment can be made by credit card (for fees up to $6,000), Electronic Fund Transfer (“EFT”), wire transfer, or cheque. Be sure to indicate your method of payment and complete the required fields in the IRIS Portal. Please refer to instructions for using the IRIS Portal for payments.

The payment must be received before the deadline. When BC Financial Services Authority (“BCFSA”) receives full payment, a payment receipt will be sent by email.

  • Annual Fee Schedule

    Schedule 1, Item 11.1 of the Fees Regulation requires every B.C. incorporated insurance company and fraternal benefit society to pay BCFSA an annual fee. Please use IRIS to submit the Insurance Annual Fee.

    Summarized in the table below, the annual fee is calculated based on the prior year end total non-consolidated assets and direct written premiums from insurance business carried on in B.C.

    Fiscal Year End Total
    Non-consolidated Assets
    Annual Fee
    $100 million or less of total non-consolidated assets$5,000 + 0.019% of direct premiums written in B.C.
    Greater than $100 million to $1 billion of total non-consolidated assets$7,500 + 0.019% of direct premiums written in B.C.
    Greater than $1 billion of total non-consolidated assets$10,000 + 0.019% of direct premiums written in B.C.

    Also refer to the below listed references for assets and direct written premiums to be used for annual fee.

    1. Assets page reference

    Annual ReturnAsset Page ReferenceAsset Line and Column Reference
    PC2 for Q4page 92.10line 89, column 1
    LF2 for Q4page 70.002line 999, column 1

    2. Premiums page reference

    Annual ReturnPremiums Page ReferencePremiums Line and Column Reference
    PC2 for Q4page 93.30line 79, column 10
    LF2 for Q4page 95.010sum of lines 020,120,220,320,420,and 520, column 10
  • Annual Fee Schedule

    Schedule 1, Item 11.1 of the Fees Regulation requires every extraprovincial insurance corporation and fraternal benefit society authorized in B.C. to pay BCFSA an annual fee. Please use the IRIS Portal to calculate and pay the annual fee.

    Summarized in the table below, the annual fee is calculated based on the prior year end total non-consolidated assets and direct written premiums from insurance business carried on in B.C.

    Fiscal Year End Total
    Non-Consolidated Assets
    Annual Fee
    $100 million or less of total non-consolidated assets$5,000 + 0.019% of direct premiums written in B.C.
    Greater than $100 million to $1 billion of total non-consolidated assets$7,500 + 0.019% of direct premiums written in B.C.
    Greater than $1 billion of total non-consolidated assets$10,000 + 0.019% of direct premiums written in B.C.

    Also refer to the below listed references for assets and direct written premiums to be used for annual fee.

    1. Assets page reference

    Annual ReturnAsset Page ReferenceAsset Line and Column Reference
    PC1 for Q4 or PC2 for Q4page 20.10 or 92.10line 89, column 1
    LF1 for Q4 or LF2 for Q4page 20.002 or 70.002line 999, column 1
    MI3 for Q4 or MI4 for Q4page 20.10 or 92.10line 89, column 1

    2. Premiums page reference

    Annual ReturnPremiums Page Reference Premiums Line and Column Reference
    PC2 for Q4page 93.30line 79, column 10
    LF2 for Q4page 95.010sum of lines 020,120,220,320,420, and 520, column 10
    MI4 for Q4page 93.30line 62, column 10

Captive Insurance Companies

Captive Insurance Companies (“Captives”) are incorporated under the Business Corporations Act (“BCA”) and governed by the Insurance (Captive Company) Act (“ICCA”). Once registered with the Superintendent of Financial Institutions (“Superintendent”), a captive may carry on insurance business in B.C. The registration expires annually and must be renewed.

An applicant may register with the Superintendent to carry on captive insurance business in B.C. as a captive. Under the ICCA, a company that proposes to carry on captive insurance business in B.C. must apply to the Superintendent for registration.

The Fee Schedule (below) sets out fees for captives under the ICCA and the Insurance (Captive Company) Regulation.

  • Fees

    Fee NameEffective September 1, 2024
    Application Fee $10,000
    Registration Fee -
    Annual Renewal Fee Variable based on total non-consolidated assets of captive. $100 million or less — $5,000 + 0.019% of written premiums from insurance business during the previous fiscal year.

    Greater than $100 million to a maximum of $1 billion - $7,500 + 0.019% of written premiums from insurance business during the previous fiscal year.

    Greater than $1 billion  - $10,000 + 0.019% of written premiums from insurance business during the previous fiscal year.