指导加拿大作业-加拿大保险法 insurance company law_加拿大作业_留学生作业

指导加拿大保险法作业This is a story about the insurance company and friendly community law of welfare.

[this law in the December 13, 1991, approved]

Her majesty the queen, in the senate and the house of representatives and the Suggestions by the senate agree, issued the following the law:

Referred to

This law may be quoted for the insurance company law.

266,, and the

(1) the form of record

This law requires companies prepare and maintain or approved preparation and maintain company registration or other records

(a) can in fixed or loose form, or photographic film form preparation and maintain; or

(b) can deposit in or record in any mechanical or electronic data processing program or any other information storage device, the installation must can in a reasonable period of time to clear written representation of any necessary information.

(2) the transformation of the record

In a form of register and maintain records can convert any other form.

(3) has the destruction of conversion record

Despite the provisions of article 269 of this law, the company can be referred to in paragraph 1 of the register or other records converted into another form of any time after the destruction of register or records.

267,, and the

The protection of the record

The company and the agent shall take reasonable prevention measures to

(a) to prevent to prepare and maintain this law or approval for the register and record and maintain the loss or damage,

(b) of this law to prevent to prepare and maintain or approved preparation and maintain records in the register and make any false record,

(c) promote to prepare and maintain this law or approval for the register and record and maintain records of the check and incorrect correct,

(d) guarantee not to unauthorized open or use of the information.

268

(1) information processing and locations

In do not violate the paragraphs 3 cases, should maintain and treatment in Canada and referred to in article 261 of this record of preparation and maintain the any information or material, unless the competent people according to its think the right conditions, according to the power decided to the company could applying the exemption.

(2) copy

In violation of article 4 and not the article 5 cases, companies can in Canada under paragraph 1 of this article outside maintain copy of the records, also can be in Canada and outside of these copies of any information or data about for further treatment.

(3) foreign records

Paragraph 1 of this article shall not apply to the representative office or outside Canada this office employees.

(4) the company according to paragraph 2, other than in Canada maintained under paragraph 1 of any copy of the records in Canada and outside of the copy, and the relevant information or data for further processing, this company shall notify the competent people, and to provide it to maintain records of outside in Canada copy list and in Canada and copy outside of the relevant information or data to further process description, and the people of other information required from time to time.

(5) in Canada processing information

The competent people such as at any time in Canada that under paragraph 1 of this article outside maintain records in Canada copy or outside of the relevant information and copy or material for further processing and competent people perform their functions and duties in accordance with this law, conflict, or minister thinks, this kind of maintain or to further process against the interests of the state and the competent people to put forward the proposal, the supervisor shall designate the company in Canada to maintain these copies or further processing and copies of relevant information or data.

(6) the company comply with instructions

Company shall immediately comply with according to paragraph 5 of make any instruction.

(7) guidance

The supervisor shall be issued guidance, indicated that under paragraph 1 of this article is to save the situation.

269

Records retention

The company shall be retained

(a) under paragraph 1 of article 261 of this law of company records.

(b) paragraph 2 of article 261 of this item a or b referred to in subparagraph of any records.

270

regulations

Parliament speaker can company records kept, bills and documents and records, notes and file is reserved for the length of time regulations.

The first Ⅲ X of the foreign company

explain

571,, and the

definition

In this part

"Association"

"Association" refers to the established by members of the foreign groups, and participate in insurance policy of each person according to the policy of the corresponding reparations sure, limited or part of the corresponding responsibility.

"The main agency"

"The main agent of institutions" refers to foreign company in Canada's main office.

"The main agent"

"The main agent" refers to foreign companies according to the provisions of article 579 (3) appointed, according to paragraph 1 of article 579 and paragraph 6 award authority of agency's natural person.

"Exchange"

"Exchange" refers to the established by members of the foreign groups, its purpose is through the same agent, between contract or more for compensation of insurance contract deal, its main office is located in foreign countries.

"Foreign friendly welfare community"

"Foreign friendly welfare societies" refers to the outside Canada established friendly welfare community;

"Foreign life insurance company"

"Foreign life insurance company" means the person with command by the competent approved and in Canada in the form of accept insurance life insurance of risks in foreign company.

"Foreign property and accident insurance company"

"Foreign property and accident insurance company" means other than insurance companies than life of other foreign insurance company;

"Friendly welfare community" [has been abolished, 1997, C, 15, S, 299]

apply

572,, and the

(1) for this part of the exception

This part shall not apply to the following situations:

(a) involved in the risk of all kinds of Marine insurance insurance;

(b) involving nuclear power of the cause, including ionizing radiation and radioactive substances pollution caused personal injury or property damage to loss of insurance, and the the insurance of liability. These issues may not be insurance in Canada, by the competent people decide to the specific area.

(c) in the following circumstances, the legal person other than to Canada was established in Canada in the territory of the property, involving in the risk of fire insurance of insurance;

(I) the insurance in Canada outside implemented, and the legal person in Canada without any direct or indirect request.

(ii) the legal person not in Canada in the territory of the newspapers or other publications for its business advertising, also not through the mail propaganda materials in Canada or other local advertising.

(iii) the legal person in Canada has not set up the office or agency, to receive about its business or any related affairs application.

(d) in Canada has no domicile to the people to issue the policy and involve the collection of insurance premium or other and relevant matters.

(2) fire insurance

In Canada established outside the legal person accept insurance of fire insurance all kinds of risks, and according to paragraph 1 of the first paragraph C, the fire risks cannot be applied to this part of the law, the legal person can the in Canada in the territory of the property insurance, of property inspection for the losses were assessed.

In Canada's insurance

573,, and the

(1) allow in Canada insurance command

In Canada established outside the legal person, including the association and exchange, shall not be engaged in insurance in Canada, but the supervisor gave orders, approval of the legal person in Canada of risks insured except.

(2) foreign company shall not engage in insurance in Canada, but the risk list the competent people do, approval of the foreign company engaged in insurance in Canada command the excluding.

(3) to foreign life insurance company limited pension

Foreign company may not be returned in Canada pension, but the approved, allow in Canada accept insurance of risks in life insurance except.

(4) transitional terms

According to the foreign insurance company law or the Canadian and British insurance company law Ⅷ the provisions of the first part, other than to set up in Canada and exchange association of legal person including issue registration certificate or any other authorized, in this part before the effect, still not expires or be withdrawn, can be considered according to the provisions of paragraph 1 of the competent people regularly released the command. The legal person still must observe the registration certificate or the license any of the conditions and limits of.#p#分页标题#e#

(5) certificate the extension of time

According to the provisions of paragraph 4 of, listed on the registration certificate or other authorized the various insurance as set out in the competent people do, approval foreign companies in Canada accept insurance of risks of command.

1991, C, 47, S, 573; 1997, C, 15, S, 300 (F)

574,, and the

(1) approval to application

According to the legal person other than in Canada established groups, including the association and the exchange, the proposed application, competent people approved by the minister, and to abide by this part of the other terms and conditions can issue orders, approval of the legal person group in Canada various risks insured.

(2) mutual benefits for the items except minister to be, or not to command the competent approved;

(a) legal person group has the power to make contributions to the Canadian financial system;

(b) if the application in Canada established by outside by the WTO member countries, the legal community residents control make, this law for the company enjoy preferential treatment in the legal person groups to business operation shall be under the jurisdiction of the existence or will be offered, no matter the legal person group is directly or through the subordinate company business.

1991, C, 47, S, 574; 1999, C, 28, S, 125

575,, and the

(1) the name of the disabled

Legal persons in the following names are engaged in insurance, or not make approval for its in Canada are engaged in insurance command:

(a) the name parliament banned by law;

(b) the competent people think that the name of a false statement;

(c) the name and have any trademark, trade name or legal person the same name or competent people think that substantially identical or similar to the easily confused, but several situations except;

(I) trademark or trade name is change, or the legal person is being disbanded or is a change in the name of the legal person;

(ii) has been with the requirements of the competent people to the competent people express a way agrees to use the trademark, trade name or the name of the legal person meaning;

(d) the name and any entity business use of the same name or confirmed famous or competent people think that substantially identical or similar to the easily confused;

(e) according to this law article 45 for the company or organization, or set up to the subsidiary companies or organizations keep the name.

(2) subsidiary company

Despite the provisions of paragraph 1 of this article, if the entity agree to use the name, and the legal person according to the provisions of paragraph 2, paragraph 6 of the spirit is attached to the entity, even though the name and the name of the entity same or substantially identical, the competent people who still may issue an order, approval of the legal person in Canada with risks from.

(3) to the supervisor statements

Based on the listed in paragraph 1 of this reason, but decided not to make a decision on approval before command, the supervisor shall be notified in written form shall be approved by the results, and giving legal persons and other interested parties to make statements of opportunity.

1991, C, 47, S, 575; 1996, C, 6, S; 1997, C, 15, S, 301;

576,

(1) a name change

According to the application for the foreign company, the competent people according to the provisions of paragraph 1 of article 575, can release further orders, change foreign companies engaged in insurance in the use of the name.

(2) meaning notice

In foreign company according to the provisions of paragraph 1 of this article to the competent people to change the name of the used when engaged in insurance before applying the foreign companies will have to get it to make application meaning in the Canadian gazette and foreign company main agency is located near the newspaper circulation or is located on a public announcement shall be continuous around, at least once a week.

1991, C, 47, S, 576; 1996, C, 6, S, 84;

577,

(1) for the name change of the instructions

If because of the careless, the approval by the competent foreign company and made by a person, be engaged in insurance in the Canada command listed in the name of engaged in insurance, the competent people can according to the power, the instructions of the foreign company engaged in insurance change its name to use when, the foreign company shall follow instructions.

(2) the name of the cancellation

If the competent people according to paragraph 1 foreign company engaged in insurance instructions change to use when name, since the guidance within 60 days from the date of service of the foreign company is still not will change the name of the ban the use of the name, the competent people can cancel the foreign companies engaged in insurance to use when name, at the same time for the assigned a name. The foreign company with the specified name should be engaged in insurance, according to article 576 of this law until a change in the name, paragraph 1.

1991, C, 47, S, 577; 1996, C, 6, S, 84;

578,

(1) the name of the French, English or other foreign language form

Foreign companies engaged in insurance to use when can name in English form, French form, English and French, English and French form of the combination of the form or in language other than English, French and this paragraph of the combination of the above form form, listed on the approval for its in Canada in the command of insurance.

(2) the release of names

Foreign company shall, according to the approved in Canada in the command of the insurance list of the name, to the form of plain, will the name written in all contract, insurance premium, insurance policy application, insurance policy notice, negotiable papers and other material. The rights and obligations of the parties of other materials by foreign companies issued or production, or on behalf of the foreign company.

(3) the continuation of registered name

According to the provisions of article 573 of the provisions of the paragraph 4 of the registration certificate issued by the authorized or any other list of the foreign company name, can be regarded as the name already listed in the approval issued by the competent people, the foreign company engaged in insurance in Canada in the command.

579,

(1) application

If according to the points provisions, apply for approval of the competent foreign company in Canada who engaged in insurance, the application must be submitted to the competent people, and according to the requirements of the competent people, and submit relevant materials, materials and evidence, including:

(a) the relevant legal persons of the articles of association of materials, such as the legal person is neither association, also not exchange, and shall include the established a copy of the documents, the copy must be established by the competent original documents the senior member of the proof.

(b) the competent people to form required to submit according to paragraphs 3 appointed in Canada's main agent granted authority of agency's material.

(c) to the supervisor in the form required to submit the financial situation and the legal person business situation of accept insurance of the report, and the supervisor of the legal person involved required solvency and perform the obligations of the additional ability reports and information.

(d) submit necessary evidence, so that the competent people that: according to the law of the state was founded, the legal person shall have the right to accept insurance covered in Canada would like to apply for the various kinds of risks.

(e) such as the human friendly welfare societies,

(I) shall be the competent people to the requirement of the form and submit the welfare of the community by friendly do actuaries actuarial assessment report. The report of the previous year before December 31 of property, or the competent people determine any later than the date of former property, for evaluation. At the same time, considering the expected responsibility and income of the friendly welfare societies of any one of the welfare funds control for the evaluation.

(ii) submit an actuary opinion, this opinion must show that the friendly welfare societies can be used for welfare fund property and is assessing the day when obtained from members, but because of the amount in the evaluation of the day and has effective insurance premium, membership fees and other income, enough to pay the fund all due debts, without deduction or reduced.

(f) involved in the legal person investment, insurance policy lender copy of the resolution, involving the legal person according to the provisions of article 615, paragraph 1 to establish and abide by the provisions of the standard and procedures of the copy of the resolution.

(2) the contents of the agency

6 of paragraph 1 of the agency must be referred to

(a) including main agency legal person address;

(b) express authorization of the main agent, according to a Canadian law is entitled to receive from minister or competent people all notices.

(3) the main agent of the appointment

Foreign company shall appoint in Canada has habitual residence of natural persons to its main agent, in order to achieve the purpose of this part of the provisions.

580,, and the#p#分页标题#e#

The announcement of mean notice

Submit relevant in paragraph 1 of article 579 of this before applying to become legal person shall charge the way, in the Canadian gazette and the legal person in Canada's main agency is located near the circulation or local public announcement on a newspaper to make the meaning of its application, shall be for four weeks, at least once a week.

581,, and the

(1) to make a decision on approval of conditions

Only legal person meet the following conditions, the talented person can according to make this part of the command, approved legal person is engaged in insurance,

(a) the legal person of the existing trust property to the value of the law;

(b) the legal person already according to the provisions of article 623 in Canada for the insurance business appointed an actuary, according to the provisions of article 633, the auditor appointment.

At the same time, all other related requirement this law has been abide by.

(2) make a decision on approval to conditions

A foreign company approved in Canada are engaged in insurance commands can be included with this law is consistent and competent people think the right, and foreign companies engaged in insurance business in Canada related conditions and limitations.

(3) transitional terms

Already according to the foreign insurance company law article 7 or the provisions of article 25, or according to the Canadian and British insurance company law article 196 or article 219 of the act, the total property to GuanLiGuan deposit deposit foreign companies, in this article shall come into force, the parliamentary speaker sure within the time, apply for a refund of the deposit.

(4) in Canada's property

Article 3 in paragraph deposit was considered the foreign companies in Canada's property component, until the return to deposit the deposits of the foreign company.

582,

(1) allow bond

According to the provisions of article 581, paragraph 1 of the first item a regulation, legal person of the trust property acquired can form the mortgage bond, or by the Canadian or a state guarantee, as a deposit.

(2) other allow bond

The trust property acquired can also set up according to the supervisor of the conditions and competent people accept the value of other margin.

583,, and the

The content of the approval to

In a foreign company approved by the orders of the engaged in insurance in Canada, the following items should be specified:

(a) the foreign company engaged in the name used for insurance,

(b) the effective date of this order,

(d) this law and consistent and competent people think the right, on the foreign company in Canada is in the insurance business conditions or restrictions.

584,, and the

(1) a public announcement

Received approval for its in Canada in the command of the insurance, the foreign company shall, in the main agency orgnaization seat or near the newspaper circulation located about has been made to order issued by the announcement.

(2) the Canadian bulletin of the public announcement

The supervisor should therefore in the Canadian communique issued under paragraph 1 of this article on the relevant command already make a public announcement.

585,, and the

The release of the list

Every quarter, the supervisor should be in the Canadian bulletin published on

(a) the list of foreign companies;

(b) the approval of the competent people of risks insured foreign company in order to determine the list of various kinds of risks;

(d) the foreign company main agency location list.

586,, and the

(1) change

Foreign company in Canada for approval in the command of the insurance, the competent people can at any time to further orders

(a) sure foreign company shall have the right to accept insurance of other kinds of risks;

(b) regulation conditions or restrictions. These conditions or restrictions are consistent with this law, and foreign companies engaged in the insurance business in Canada studies, and competent people think appropriate.

But to make any further orders before, the supervisor should give foreign companies should further orders the opportunity to make statements.

(2) to (6) [has been abolished, 1996, C, 6, S, 85]

1991, C, 47, S; 586; 1996, C, 6, S, 85;

587,, and the

The main agent or main agency change

Foreign company changes the main agent or main agency address, it shall make changes in immediately after the appointment of the new main agent submitted the agency materials, or contain agency of the new address material.

587.1 (1) limit of the trade

In addition to according to the provisions of this section, the foreign company shall not

(a) all or part of the transfer of the insurance policy in Canada, or to the bear and in Canada on the policy of all or part of the risk for reinsurance.

(b) any legal in Canada for all or part of the insurance policy, to purchase or reinsurance.

(1.1) ruled out of the ordinary reinsurance

Paragraph 1 shall not apply to foreign companies in daily business process in reinsurance.

(2) the minister's approval

Approved by the minister, foreign companies can

(a) to another shall have the right to accept the transfer of the company, corporation or foreign company in Canada to transfer its all or part of the insurance policy, or will the bear, and in Canada on the policy of all or part of the risk to another company, corporation or has the right to foreign company for reinsurance.

(b) according to established by state law and shall have the right to engage in any of the legal person of insurance shall, in Canada and the relevant policy all or part of the risk compensation for reinsurance.

(3) regulation of the trade

Described in paragraph 2 of the trade if's the law of trading or belongs to a kind of provisions of the deal, is not required to get the approval of the secretary.

1997, C, 15, S, 303; 1999, C, 1, S, 9;

All kinds of insurance

588,, and the

(1) for the reinsurance restrictions

The competent people to listed in the approval, the foreign company engaged in insurance in Canada in order to determine the risk, a foreign company can undertake reinsurance, but the command to the foreign companies engaged in reinsurance limited except.

(2) in the registration certificate of the conditions of the last

According to the foreign insurance company law or the Canadian and British insurance company law and the provisions of the first Ⅷ part of the registration certificate issued by the authorized or any other wrote, of foreign companies reinsurance make restrictive conditions, in this part before expiration of the effect is not or have not been withdrawn, can be seen as competent people, foreign companies engaged in the approval of the insurance in the conditions stipulated in the command.

589,, and the

Foreign companies have a compound banned

If the competent people release or change commands, to foreign company in Canada approved engaged in insurance, will lead to the foreign company is able to cover all kinds of risks in life insurance, and can accept insurance except the accident and disease insurance, accident insurance and personal accident insurance, disease insurance and unemployment insurance other than the risk insurance categories, then, the supervisor shall not publish or change orders.

1991, C, 47, S, 589; 1997, C, 15, S, 304.

590, (1) for complex foreign company reserves

Despite the provisions of article 589 of this law, the provisions of article 576 and paragraph 4 of article 588 (2 can still allow foreign company in Canada is accept insurance of life insurance risk of of all kinds, and accept insurance except the accident and disease insurance, accident insurance and personal accident insurance and disease insurance other than the risk insurance categories.

(2) individual life insurance account set up

Under paragraph 1 of this article shall be foreign company life insurance, accidents and disease insurance of risks in insurance, set up account and funds alone, and for other insurance all kinds of risk insurance coverage of the account set up separate.

591,, and the

(1) compensation association

Every one in Canada has not paying insurance policy of foreign company shall join a minister of insurance and ordered according to specified any compensation association, as its members.

(1.1) of the specified limit

Only minister think compensation of the association has the right to not less than 85 members collection share expenses, the cost for each member of the insurance premium income in an average of one percent, and the cost compensation for damages association as enough breaking, can according to the provisions of paragraph 1 of designated compensation association.#p#分页标题#e#

(2) the exception

Paragraph 1 of this article shall not apply to the following situation

(a) can engage in reinsurance and cannot be engaged in insurance foreign companies,

(b) minister think other compensation plan already enough to satisfy the insurance compensation;

(d) the foreign company is foreign friendly welfare societies, or two or more parties insurance exchange;

1991, C, 47, S, 591; 1996, C, 6, S, 86; 1997, C, 15, S, 305;

A single funds

592,, and the

For foreign life insurance company limited funds

Unless approved accept insurance risk in the life insurance, or, a foreign company shall not be

(a) to issue the policy in Canada;

(b) according to the holder of an insurance policy or beneficiary's guidance, and accept or retained the policy dividend or dividends, or accept insurance policy or transfer policy due, and life insurance insurant dies, deal with insurance policy gains. Foreign company and its accept insurance policy or retained amount depends on the responsibility of the specific property of the part as the market value of fund.

593,, and the

Need a single fund of the case

Foreign companies according to the provisions of article 592 of the issue an insurance policy, or "the retained amount according to accept or, it shall be the insurance policy or amount.

(a) set up separate account;

(b) to establish and maintain a one or more funds, as foreign companies in Canada part of property, and other property is divided in Canada. The amount shall bear the liability for compensation in accordance with the market price and determined.

594,, and the

According to the request of the single fund

According to the policy and according to the provisions of article 593 of the fund set up in Canada requirements of the claim, or for the establishment of fund amount of claim in any request priority for the fund property request, including according to "clean up and restructuring law" the 161th regulation request. But the fund specific and can be confirmed with the property as the real right of the guarantee of other accounts payable except.

1991, C, 47, S, 594; 1996, C, 6, S, 167; 1997, C, 15, S, 306;

595,, and the

The limits of the request

Foreign companies according to insurance policy in Canada for the compensation responsibility, or according to the provisions of article 593 of this set is the responsibility of the single fund amount,

(a) does not lead to the company in Canada to the request of other property, but if the fund property is not enough to meet the foreign company according to the amount of insurance policy or promises to cashout minimum, it would not be included;

(b) in the fund property is not enough to meet the claim that led to the foreign company in Canada to other property claim for damages, this claim request priority in according to the cleanup and restructuring law of paragraph 2 of article 161 of the provisions of the request.

1991, C, 47, S, 595; 1996, C, 6, S, 167;

reinsurance

596,, and the

(1) rules

Parliament speaker can is a foreign company in Canada to set the rules of the insurance policy, foreign companies to assume the risk of reinsurance limit on the range.

(2) according to the provisions of paragraph 1 of the regulations set by the competent people can can stipulate by authority decided to relevant matters or exercise of discretion to determine the rules.

597,, and the

(1) of the parties concerned about restrictive provisions

Except for the person to agree to the competent foreign company shall not reduce its risks insured in Canada and related to the company or the foreign company parties reinsurance.

(2) the meaning of the relevant parties

For the purpose of this article, the relevant parties with foreign company refers to relevant, according to the first part of the spirit of the parties X determined. The meaning with the situation need to make changes.

Borrowing costs

598,, and the

The definition of borrowing costs

For this article and article 599 and article 605 of the objective borrowing costs, it is to point to in the insurance policy to ensure the cash value or transfer loans or pay the advance payment,

(a) used for loans or prepaid style of interest or discount;

(b) by the borrower to foreign companies pay the related expenses, or by the borrower by foreign companies pay can directly or indirectly the fees of anyone associated costs, and the regulation belongs to the related expenses borrowing costs.

599,, and the

(1) disclosure borrowing costs-loans

Foreign company shall not reduce its loans to the natural person, in Canada should repay loans into the property in Canada. According to article 600 of this law unless calculation and said the borrowing costs, has by foreign companies or by the regulation to the way of law or to give loans to loan, before the disclosure to the borrower.

(2) shall not apply to the case

Paragraph 1 of this article shall not apply to the following situation

(a) to do real estate mortgage guarantee, the loans more than $250.000 or other provisions of the amount;

(b) not to do real estate mortgage guarantee, the loans more than $100.000 or other provisions of the amount;

600,, and the

The calculation of borrowing costs

Shall, according to the borrower shall perform all of the obligation as to the method provided calculation borrowing costs; At the same time, the borrowing costs shall be the rate a year, said provisions in, can also said the dollars and cents.

601,, and the

Added disclosure

When foreign company to offer loans, and according to the provisions of article 599 of this information related to disclosure, and at the same time the loan must be determined in the future the date of repayment or in installments, the foreign company shall, according to the rules, to the borrower the following information disclosure:

(a) whether the borrower has the right of maturity in loan repay the loan, if have, revealed the following information:

(I) about the borrower may exercise the right of the details of the case;

(ii) in the borrower to exercise this right, part whether can be borrowing costs minus, the calculation method of the deduction of expenses, if the borrower will pay the cost or fine, show cost or fine calculation method.

(b) if the borrower loan expires in not repay the loan or not at a predetermined period to repay the loan installment, the disclosure by the borrower failed to repay the loan and loan contract according to need to pay the cost of the details of the or penalty.

602,, and the

Disclosure loan fees-the advance payment

To pay for the advance payment to ensure the borrowing costs for the insurance policy in Canada or the cash transfer value and the advance payment of the borrowing costs, the law has its way of disclosure rules, the foreign company shall not pay advance, and in accordance with the rules calculation and said that unless the borrowing costs have by foreign companies or by the regulation to the way of law in the forehead or pay to pay in advance before the insurance policy holder disclosure.

603,, and the

The borrowing costs of rules

Parliament speaker can make the following rules:

(a) involving foreign companies to disclose the borrower borrowing costs and borrowing costs minus the way and the rules of time;

(b) involves borrowing costs the rule of calculation method;

(d) sure this law shall not apply to paragraph 1 of article 599, or article 601, do not apply the above rules or not apply the terms of any given loan categories of rules;

(e) sure this law shall not apply to article 602, don't apply the rules do not apply any terms or designated the categories of advance payment rules;

(f) involved in article 599 of this law to the provisions of article 602 of any of the rights, obligations, expenses, fine, disclosure and disclosure rules of the way time;

(g) ban imposed stipulated in article 601 of this law or the cost of a fine rules, or in the can impose, make the cost or the maximum amount of fine determine the rules;

(h) involves borrowing costs minus calculation method of the rules, or involved in the first paragraph of article 601 of this a paragraph ii of the rules of minus share;

(I) of article 599 of this involved realize to the purpose of the article 602 to matters of the rules.

604,, and the

The procedures for dealing with complaints

(1) foreign company shall

(a) the establishment of a deal with the Canadian customers borrowing costs disclosure or calculation method proposed the procedure of complaints. The borrowing costs is to point to repay loans should be in Canada the borrowing costs, or pay for the advance payment and the guarantee for the insurance policy in Canada cash transfer value pay generated when the advance payment of the borrowing costs;#p#分页标题#e#

(b) appointed senior staff or employees responsible for implementing these programs;

(2) the competent people to submit the relevant procedures of the material

Foreign company shall submit to the competent people establish paragraph 1 copy of the program.

605,, and the

(1) the contact with the supervisor

The company shall specify the way to put forward referred to in article before complaints of Canada customers provisions of the material.

This material must be and how these customers with financial institutions to contact the relevant competent place.

(2) report

The supervisor should prepare for a report, according to the financial institutions in charge law of the provisions of article 25, the report involves referred to in paragraph 1 of the proposed consumer complaints. The consumer must've exhausted foreign company according to paragraph 1 of article 604 of the first paragraph of the established a complaint handling procedures, and to complaints with the supervisor has been in contact with.

(3) the content of the report

According to the provisions of paragraph 2 of this request, the report will be involved in foreign company shall be according to the provisions of article 604, paragraph 1 of the provisions of the first item a established with the investment of the information processing program and involve complaints and its quantity, nature, and deal with the manager of the role that included.

Miscellaneous terms

606,, and the

(1) protected prepaid

Foreign company shall not reduce its loans to the natural person, shall repay the loan in Canada any contained in its in Canada in property, and shall not be in loans out a few days ago, the provisions of the forehead or any payment by installment in advance of the banned conditions.

(2) of paragraph 1 of this article shall not apply to situation

Paragraph 1 of this article shall not apply to

(a) to real estate mortgage for guarantee the loan;

(b) more than 100000 dollars or other provisions of the main part of the loan amount.

607,, and the

The customer information rules

Parliament speaker may formulate rules

(a) require foreign companies to establish a concerned with its Canadian customers or any other kind of Canada of customer information collection, preservation, use and disclosure of program;

(b) require foreign companies to establish a Canadian customer related information collection, preservation, use or disclosure of the handling of complaint proposed programs;

(d) require foreign company assigned company officers and employees, responsible for

(I) referred to in subparagraph b implementation program;

(ii) to accept and deal with Canada related to the client information collection, conservation, use or disclosure of the proposed complaints

(e) require foreign companies report the following information:

(I) and the customer information collection, preservation, use or disclosure of the relevant information put forward complaints;

(ii) and foreign companies to handle complaints about the action information;

(f) for the purpose of a to b items from a to b and in accordance with the implementation of the rules of the goal of "information", "collecting" and "save" define.

1991, C, 47, S, 607; 1997, C, 15, S, 314.

Capital or property enough

608,, and the

Capital and liquidity enough-foreign life insurance company

(1) in the accept insurance accident and life insurance, disease, accident insurance and insurance of personal accident insurance and insurance of of all kinds of disease risk, the foreign insurance company shall

(a) in Canada for its responsibility to maintain adequate property;

(b) maintain enough and type the appropriate current assets, and at the same time, foreign company shall abide by the relevant rules.

(2) the responsibility

For paragraph 1 of the purpose of the first item a, foreign life insurance company in Canada's responsibilities include paragraph 2 of article 665 of this law according to the requirements of the annual report contained in the petty cash.

(2.1) guidance

The supervisor can and paragraph 1 of article 610 of this the first item a any matter relating, make guidance.

(3) instructions

Although foreign life insurance company already comply with the provisions of article 610, paragraph 1 according to the first item a the implementation of the rules or according to the first (2.1) of the guidance for, the competent people can continue as its authority, and instruction foreign life insurance company:

(a) the responsibility for its in Canada and increase its in Canada property.

(b) according to the requirements of the competent people type and quantity, separately provided liquidity.

(4) comply with

Foreign life insurance company shall be determined by the competent people within the time limit abide by the competent people according to paragraph 3 of the release order.

1991, C, 47, S, 608; 1996, C, 6, S, 87;

609,

(1) the property is enough

Coverage in Canada allowed its accept insurance of all kinds of risk, the foreign company shall, according to relevant regulations, maintaining a certain value in Canada's property, the total amount of value shall be determined according to the rules.

(1.1) guidance

The supervisor can is the first paragraph 1 of article 610 of this item b on any matter relating, make guidance.

(2) instructions

Although foreign companies already comply with the provisions of article 610, paragraph 1 according to the regulations set by the first item b or according to section (1.1) of the guidance for, the competent people can continue as its authority, and foreign company increases its instructions in Canada's property.

(3) keep

Foreign company shall, in the determination of the competent people within the time limit, abide by the competent people under paragraph 2 issued orders.

1991, C, 47, S, 609; 1996, C, 6, S, 88;

rules

610,

(1) rules

Parliament speaker can make the following rules:

(a) involving foreign life insurance company in Canada, for its in Canada and maintain enough responsibility of the property of the rules and involving foreign life insurance company maintain enough and the flow of the appropriate type funding rules;

(b) involving foreign company in Canada to maintain certain value of the property of the rules. This rules can be formulated for the association and exchange special provisions;

(c) to determine the value of the property, foreign company handling and protection provisions of the rules and standards;

(d) for sure contained in the petty cash and foreign company responsibility for guiding rules;

(e) for the purpose of article 618 of this law, to determine the value of real estate foreign company interests of the calculation method of rules;

(f) of this part of the requirements of events or provisions of this part of the license any matters rules.

(2) rules given discretion

According to paragraph 1 of the first paragraph b the regulations set by the competent people can stipulate according to authority decided to relevant matters or exercise of discretion to determine the rules.

In Canada's property

611,, and the

(1) the trust to get it

Foreign companies according to the provisions of article 608 and article 609 based on the requirements of article 610 of this and the implementation of the rules and the requirements of the property shall be maintained in Canada by the foreign company and approved by the competent people choose the Canadian financial institutions trust to get it.

(2) conflict of interest

If in the authorized, Canada financial institutions in any of the following occasions, it should not be entrusted to the trustee.

(a) the Canadian financial institutions for the the branch of a foreign company;

(b) the Canadian financial institutions as the trustee and other roles has a major conflict of interest.

(3) trust ACTS

Engaged in trust ACTS before, shall be subject to the approval of the competent people.

(4) in Canada to determine the property value

The supervisor for the purpose shall be determined by the value of the property shall be accepted.

(5) in the Canadian property value maintenance

Foreign companies in the trustee trust ACTS, can be provided to any way to handle foreign companies in Canada's property, but if this way can lead to the property for this part of the purpose of the provisions of this part of the requirements of value below, it would not be included.

612,, and the

(1) not be admitted that property

On the following property, foreign company shall not trust get:

(a) foreign company or its branch issue securities, or foreign company or its branches debt;#p#分页标题#e#

(b) outside Canada, site of rent or real estate mortgage;

(c) in any entity, in any way, in the number of designated to constitute the entity to the substantial investment shares and ownership interest, though shares and ownership interest was held by other entity;

(d) for purchase, repair or improve the property of the residence in Canada and in Canada on loan, and in the loan, the loan amount and at that time not yet realize, the house property to have equal claim or priority of the mortgage amount more than 75% of the property value in the house.

(2) the exception

Despite the paragraph 1 of the first item a and c and paragraph, foreign companies still can be in accordance with article 490, paragraph 1 of the act, a real estate company to have substantial investment trust shares to obtain.

(3) the exception

Despite the paragraph 1 of the first paragraph d, foreign companies can still on the following loans or securities trust made;

(a) according to the national housing law to make loans or provide guarantee loans, or parliament, according to make any other for foreign loans to companies and the property value for different restriction laws make loans or provide guarantee the loan;

(b) amount is more than paragraph 1 of the maximum amount listed, but the government agencies or approved by the competent people insured for its pay private has provided guarantee or insurance the loan;

(c) by an entity issue or to provide guarantee securities, and the stock has made by shelter property security. This stock is beneficial to the agent, or the securities issuance of whether and foreign companies to provide to the entity that is contrary to the loans, are not in.

investment

Definition and applicable

613,, and the

"Commercial loan" definition

Article 620 the provisions of article 615 of the "commercial loan" with the first part IX of commercial loan has the same meaning.

614,

(1) shall not apply to the case

The provisions of article 612 and article 615 and article 620 of this law shall not apply to according to the provisions of article 593 of the fund established single property.

(2) a single fund property and liability is excluded

The provisions of article 615 and article 620 of the foreign companies referred to in the Canadian property or responsibility not to include

(a) according to the provisions of article 593 of this single set up fund property

(b) the responsibility of insurance policy for foreign companies and for the amount of responsibility.

The general restrictions on investment

615,, and the

(1) investment standards

Foreign company shall be the property in Canada making investment and loan scheme, standards and procedures and to comply with, make reasonable prudent man application of these schemes, standards and procedures for investment and loan portfolio can avoid not appropriate the risk of loss and gain a reasonable return.

(2) the resolutions of the board of directors

This law is applicable to the provisions of paragraph 4 of article 573 of the foreign company shall take effect from the part after 90 days, competent people to submit a certified, the board of directors according to the provisions of paragraph 1 of the making investment and loan scheme, standards and procedures of the copy of the resolution.

Life insurance company business loans

616,, and the

(1) the loan limits-foreign life insurance company

Foreign life insurance company for all kinds of life insurance, accidents and disease insurance, accident insurance and personal accident insurance and insurance of the disease and has provided the trust business loans, which has been accepted's total value at any time, are used to these insurance shall not exceed the value of the property in Canada, the specified proportion.

(2) foreign life insurance company for except life insurance, accident and disease insurance, accident insurance and personal accident insurance and insurance of the disease outside of all kinds of insurance of trust and provide the business loans and to have a natural person of loans, which has been accepted's total value at any time, are used to these insurance shall not exceed the value of the property in Canada, the specified proportion.

Foreign property and the accident insurance company's consumer loans and commercial loans

617,, and the

Loan limits-foreign property and accident insurance company

Foreign property and the accident insurance company has obtained the trust of commercial loan and provide natural person of loans, which has been accepted's total value at any time in Canada's property shall not exceed the value of the specified proportion.

Real estate

618,, and the

(1) for the interests of the total property limited-foreign life insurance company

Foreign life insurance company used in the various types of life insurance, accidents and disease insurance, accident insurance and personal accident insurance and disease insurance, and has obtained from the trust of immovable property, it has been accepted's total value at any time for this some insurance shall not exceed the value of the property in Canada's 15%.

(2) the total property interests of the foreign company limited-compound

Foreign life insurance company used to in addition to life insurance, accident and disease insurance, accident insurance and personal accident insurance and disease insurance outside of the all kinds of insurance, and has obtained from the trust of immovable property, it has been accepted's total value at any time shall not exceed the used for the insurance in Canada of some 10% of the property value.

(3) on the total property interests of the foreign property and restricted-an accident insurance company

Foreign property and the accident insurance company has obtained the trust of immovable property, it has been accepted's total value at any time shall not exceed the value of the property in Canada's 10%.

619,, and the

(1) for the shares have limits-foreign life insurance company

Foreign life insurance company used in the various types of life insurance, accidents and disease insurance, accident insurance and personal accident insurance and disease insurance, and has obtained by trust, according to the first Ⅸ part of the spirit of the legal person in any shares, and any non-legal-person entity to any of the ownership of the interests, the total value of its has been accepted at any time for these insurance shall not exceed the value of the property in Canada's 25%.

(2) the shares have limits-compound foreign company

Foreign life insurance company used to in addition to life insurance, accident and disease insurance, accident insurance and personal accident insurance and disease insurance outside of the all kinds of insurance, and already trust made, according to the first Ⅸ part of the spirit of the legal person shares and participate in any of the interests of any non-legal-person entity, the ownership of the total value of its has been accepted at any time for this some insurance shall not exceed the value of the property in Canada's 25%.

(3) of a joint stock limited-have foreign property and accident insurance company

To the property and accident insurance company has obtained the trust, according to the provisions of the spirit of Ⅸ part in any legal shares and any non-legal-person entity to the ownership of the interests, the has been accepted's total value, at any time in Canada may not exceed 25% of the property value.

Overall limit

620,, and the

The overall value of the restrictions

The following every kind of has been accepted the total value of the accumulative total value, namely

(a) the provisions of article 618 and paragraph 1 under paragraph 1 of article 619 of the total value of has been accepted;

(b) paragraph 2 of article 618 of this law and in paragraph 2 of article 614 of the total value of has been accepted;

In any foreign company, shall not exceed the value of the property in Canada each of the stipulated proportion.

Self trading

621,, and the

Prohibitive transaction

Foreign companies through a property deals, and according to the provisions of article 521, obtained in property, foreign companies engaged in the trade of the ban, the foreign company shall not according to the provisions of the trust has any such property.

622,, and the

exception

Foreign companies through the provisions of article 522 and article 533 of this law property deals, and meet the following conditions, can trust in this property

(a) for the foreign companies, it is engaged in the business conditions at least paragraph 2 of article 534 of this law and the provisions of the market conditions equivalent is superior.

(b) the foreign companies will trust in this property, competent people to submit get notice.

1991,, and the C, 47, S, 622; 1997, C, 15, S, 316;

An actuary

623,, and the

appointed

(1) an actuary's appointment

According to the requirements of this law shall be submitted to the competent people of foreign company shall report an actuary no hesitation in Canada for its insurance business appointed an the company's actuaries.#p#分页标题#e#

(2) notice of appointment

Foreign company shall appoint an actuary in after no hesitation will this appointment written notice to the supervisor.

1991, C, 47, S, 623; 1997, C, 15, S, 317;

624,

[has been abolished, 1997, C, 15, S, 318]

624.1 (1) the main agent

Foreign company's main agents shall be appointed as the company's actuaries or the position of a actuaries, but competent people except the written approval.

(2) approved limited period

指导加拿大保险法作业According to paragraph 1 of make's approval in approval required by the expiration date failure, but approval shall not be later than 6 months after the issuance. After the expiration date, according to the approved the appointment of an actuary for people or act as an actuary position of the people shall not to fill the position.

1996, C, 6, S, 88,;

An actuary's absence

625,

(1) the revocation of appointment

Foreign companies may revoke the appointment of division of the company.

(2) the notice of revocation of appointment

Foreign company to cancel the appointment of an actuary company shall, after the written notice immediately revoked the supervisor.

626,

(1) the stop position

When any of the following conditions, foreign companies to stop its position of actuaries,

(a) the actuaries to resign;

(b) a person is no longer an actuary;

(d) appointed the people-oriented company actuaries foreign companies to cancel the appointment;

(2) to resign effective date

Foreign company actuaries resignation in written to resign to the day of the foreign company and the date of the two resignation determine the date of late.

(3) to fill vacancies

Foreign companies a job vacancy in the division, the foreign company shall immediately notify competent people vacancy and fill the vacancy.

1991, C, 47, S, 626; 1997, C, 15, S, 319;

627,, and the

(1) an actuary's statement

Quit or be revocation of appointment of foreign company shall be submitted to the foreign company actuaries main agent and competent people submit a report on an actuary to resign or actuaries think is the reason for revocation of appointment and written statements.

(2) the responsibility of the actuaries successor

Foreign company actuaries to resign or be the revocation of appointment, anyone with a request from other actuaries place and receive paragraph 1 written statement of the former, and shall not accept the appointment or agreed to be appointed as the foreign company actuaries.

(3) the exception

Made from paragraph 2 of the request of the provisions within 15 days from the date of, not received other actuaries reply, the person making the request may accept appointment or agreed to be appointed as the foreign company actuaries.

(4) don't comply with the rules of the consequences

Except for the circumstances of 3, in violation of the provisions of the second paragraph of foreign companies make the appointment of division, the appointment is invalid.

Evaluate and report

628,

(1) the right to know

For foreign companies an actuary's request, the foreign company's current or former director, main agent, senior staff, employee or representative shall be in its reasonable ability range:

(a) open the foreign companies that hold the record.

(b) provide the foreign company to an actuary think to perform their duties must information and explain.

(2) civil disclaimer

According to paragraph 1 of goodwill to make oral or written communication, to the resulting any civil behavior is not liable.

629,, and the

(1) an actuary evaluation

Foreign companies an actuary

(a) should be in each fiscal year end, to the foreign company in Canada with the insurance business related actuarial responsibility and other insurance policy responsibility for the evaluation.

(b) the competent people to make any guidance of any other matters set in for the evaluation.

(2) actuarial business

An actuary evaluation shall, according to the commonly accepted actuarial business make, competent and competent people to be any guidance can be decided to make the changes.

629,, and the

(1) the supervisor can appoint an actuary

The competent people think if necessary, appoint an actuary paragraph 1 of article 629 of this the first item a or b rule and foreign companies to relevant matters for the evaluation. The actuaries not as the foreign company actuaries.

(2) foreign companies should pay

According to the provisions of paragraph 2 in evaluation and the expenditure, the written approval by the competent people, by the foreign company.

1996, C, 6, S, 89; 1997, C, 15, S, 320;

630,, and the

The main agent to report

Foreign company actuarial people each fiscal year with the foreign company shall meet at least once a main agent, according to the commonly accepted by actuarial business, its report to the foreign company in Canada, the financial situation of the insurance business. If the supervisor of such provisions to guide, and the provisions of the foreign company in Canada to influence the insurance business, an actuary should also be the main agent to report of the expected future foreign company financial situation.

631,, and the

(1) to the main agent report

Foreign companies to the foreign companies should be an actuary main agent in the performance of the actuarial written report its duties paid attention to any matters and the actuaries think the foreign company in Canada to the insurance business have the financial situation of the major negative impact and need to make the correct any issues.

(2) report convey

Foreign company actuaries according to paragraph 1 of a report, it shall immediately report the foreign company submit copies of the director and director of the specified, foreign companies in Canada is responsible for the insurance business of anyone.

(3) have failed to take action

Foreign companies that have failed to take appropriate action actuaries to correct under paragraph 1 of this article matters, the actuaries immediately to the competent people should provide copies of the report, and notify the main agent of the foreign company has already take appropriate action.

Limited immunity

632,

(1) for the statement of the limited immunity

Foreign company actuaries or former actuaries according to this law of the oral or written statements or report enjoy limited immunity.

(2) civil disclaimer

Foreign company actuaries or former actuaries according to the provisions of article 627 or article 631, paragraph 1 of goodwill to make oral or written statements, attributable to the actuaries or former actuaries damages, and he shall not bear civil liability.

auditor

633,, and the

appointed

(1) the auditor's appointment

Foreign companies should be his to the insurance business in Canada appointed an auditor.

(2) notice of appointment

The appointment of auditors in make, foreign company shall immediately notify in writing the appointment of supervisors.

634,, and the

qualification

(1) the auditor qualification

In the following circumstances, the natural person or certified public accountants and all the qualification to be a foreign company auditors:

(a) in the natural person occasion, this natural persons to accountants, and

(I) good reputation, at the same time, according to the state legislature is a public accounting firm or accountant the members of the association;

(ii) at least 5 years in financial institutions engaged in auditing business senior experience;

(iii) in Canada has often point;

(iv) independent of the foreign company and its main agent;

(d) in the accounting firm occasions, by the firms and foreign company jointly appointed, on behalf of the firm enforcement of the foreign company's auditors members should meet the paragraph 1 of the first item a qualifications.

(2) independence

For the purpose of paragraph 1 of this article,

(a) independence is a question of fact;

(b) accountant, the accountant in partners, a certified public accountant belongs the CPA firm's other members or certified public accountants all one of following state, as the accountant in foreign company came:

(I) is the foreign company or the foreign company any branch of the directors, senior staff, or employees, or is this a foreign company or the foreign company any branch of the directors, officers or employees of the business partners;

(ii) directly or indirectly enjoy or control the of the foreign company or the foreign company any branch of the material benefits of shares, and by interests;

(iii) in the proposed for the appointment of a foreign company auditors in 2 years before, was the foreign company any branch of the bankruptcy liquidation procedures, the trustee, litigation property manager or litigation property management and the manager.#p#分页标题#e#

(3) designated notice

Appointed accounting firm for foreign company auditors, should make the appointment within 15 days from the date of, by the foreign company and public accounting firms jointly appointed a member of the firm, on behalf of the firm to perform the foreign company auditing business. The members of this article shall have in paragraph 1 of the qualification. At the same time, the foreign companies and public accounting firms shall be immediately sent a written notice the designated competent people.

(4) to specified

According to the provisions of the preceding paragraph designated accounting firm members for some reason fails to carry out the foreign company auditing business, the foreign companies and public accounting firm may be jointly designated in the same firm has paragraph 1 qualification of the other members of the foreign company executive the audit. At the same time, the foreign companies should immediately be the designated written notice to the supervisors.

(5) as a vacancy

In the application of any of the circumstances mentioned in the preceding paragraph, the original designated stop enforcement of foreign company members audit business within 30 days as of the day, not according to the specified to start, as the foreign company auditors a job vacancy.

635,, and the

(1) the resignation of obligations

Such as the auditor is natural person or any member of the public accounting firm, or auditor is certified public accountants firms, such as loss of the qualifications of the stipulated in article 634 of this law, it shall begin to know the auditor or office in disqualified immediately after resignation.

(2) the qualifications to lose

Any interested party may apply to the court for commands, to declare the foreign company auditors have lost the qualifications of the stipulated in article 634 of this law, and declared as an auditor vacancy.

The auditor's position

636,, and the

(1) of revocation of appointment

Foreign companies may revoke the appointment of auditors.

(2) the same as above

The supervisor can withdraw under paragraphs 3 or the provisions of article 633 or article 638 of the auditor to appoint, and at the same time, to the written notice signed by registered letter sent to the auditor and foreign company main agent business usually located.

(3) to fill vacancies

For according to paragraph 1 of revocation of appointment, and appear as an auditor vacancies, foreign companies should according to the provisions of article 638 fill the vacancy.

637,, and the

(1) the stop position

Appear one of following state, stop the foreign company auditors duties;

(a) the auditor to resign;

(b) the auditor is a natural person, the auditor death;

(2) to resign effective date

The auditor's resignation in written to resign to foreign companies and determine the date when the resignation of both the date of late.

638,, and the

(1) fill the vacancy

Foreign company as an auditor appear open, the foreign company shall immediately fill the vacancy.

(2) the supervisor can fill the vacancy of the case

Foreign company failed to according to the provisions of paragraph 1 of the filled, the competent people to fill the vacancies.

(3) the members of the public accounting firm designated

The competent people according to the provisions of paragraph 2 of appointment of certified public accountants to fill the vacancy so, shall appoint the firm members represent firms in performance auditing business.

639,, and the

The auditor's statement

Foreign auditor

(a) to resign; or

(b) received notice or understand to another person has the auditor for revocation of appointment and resign or be appointed as the auditor,

The foreign company shall submit to the main agent and competent people to submit a written statement to explain the reason for resignation or against have suggested the reason for behavior.

640,, and the

(1) the responsibility of the successor auditor

Foreign company auditors to resign or be revocation of appointment of, any person or public accounting firm shall request and received in other auditors accept appointment before written ChenShuZhi or agreed to be appointed as the foreign company auditors. The book MianChen told the other auditors of resignation and reason or other auditors and understand that was the situation and the reason for revocation of appointment.

(2) the exception

Despite the provisions of paragraph 1 of this article, such as prescribed in the preceding paragraph shall be put forward the request within 15 days from the date of, not yet received other auditor's response, accountant or accounting firm still acceptable appointment or agreed to be appointed as the foreign company auditors.

(3) don't comply with the rules of the consequences

Except for the circumstances of paragraph 2, and violation of paragraph 1 of foreign companies auditor to provisions of commission, this appointment is invalid.

Check and report

641,, and the

(1) the auditor examination

Foreign company auditors shall be the competent people to think for the paragraph 2 of article 665 of this law shall submit the annual report and requirements in accordance with this law requirements of the other financial status report for necessary to check.

(2) auditing standards

In addition to the supervisor sure beyond, the auditor should according to the commonly accepted auditing standards to carry out inspections. The main standard reference to the "Canada certified public accountants to manual".

(3) to an actuary dependence

Foreign companies in the implementation of the auditor under paragraph 1 of inspection, can use the foreign company of the following an actuary assessment:

(a) in each fiscal year end, foreign companies to the actuarial responsibility and other insurance policy responsibility of the assessment;

(b) to a fiscal year of the foreign company increase the actuarial responsibility evaluation.

642,

(1) the right to know

According to the request of the foreign company auditors, as long as the auditor think the is necessary to perform their duties, the foreign company current or former main agent, directors, senior staff, employee or representative shall, in its reasonable ability range

(a) to the auditor of the foreign company or http://www.ukassignment.org/jndzydx/2012/0306/19306.html open its substantial investment by the master of any entity, and the insurance business in Canada about's records, properties and guarantee.

(b) provide information and explanation.

(2) civil disclaimer

According to paragraph 1 of faithful to make oral or written messages of personnel, for the resulting any civil behavior not civil liability.

643,, and the

(1) the auditor's report and the expansion of inspection

The supervisor can be written request to foreign companies in its annual report auditor examination procedure within a scope report, can also written request to expand or extended check range, or written instructions in exceptional circumstances using other special procedures. The auditor should be subject to the requirements of the competent people, and to make its report.

(2) special inspection

For foreign company in Canada's insurance business, the supervisor can request in writing of the foreign company auditors of foreign companies for its creditors and Canada security of the policy holder by the adequacy of the program in special inspection, or the competent people think that the public interest of the other for inspection. At the same time, the supervisor can request in writing to make its auditors report.

(3) the same as above

For foreign company in Canada's insurance business, the supervisor can command the auditors to foreign company for competent people think the special audit, and to the "special audit and the appointment with the provisions of article 634, paragraph 1 of the accountant or accounting firm qualification for the foreign company auditors.

(4) should by foreign companies pay expenses

Of paragraph 1 of the third paragraph of to any inspection or audit incurred, written by the competent people, after approval by the foreign companies should be paid.

644,, and the

(1) the audit report

Foreign when the company established based on the law requires the company's auditors of a report, the auditors should not later than May 31 each year by the demands of the day, according to paragraph 2 of article 665 of this request, the main agent to make annual report.

(2) the auditor's opinion

In each according to paragraph 1 of demand in the report, the auditors shall present their opinions, according to the provisions of article 334 in paragraph 4 of the accounting principles of produce annual report whether properly reflecting the relevant at the end of the financial year, the foreign company in Canada's insurance business financial conditions, and this fiscal year operation and the result of the financial changes.

(3) the auditor's evaluation

Has one of following state, and every part of the report referred to in paragraph 2 shall include the auditor think must assessment:#p#分页标题#e#

(a) according to the provisions of article 641 in paragraph 2 auditing standards for inspection;

(b) not to press with a fiscal year before consistent principle of preparing annual statement;

(c) according to the provisions of article 334 in paragraph 4 of the accounting principles of annual report failed to produce right at the end of the financial year reflect related, the foreign company in Canada's insurance business financial conditions, and this fiscal year operation and the result of the financial changes.

1991,, and the C, 47, S, 664; 1994, C, 26, S, 44 (F);

645,, and the

(1) to the main agent report

Foreign company auditors noticed about the foreign company in Canada's insurance business events or conditions affect the interests of the company, and think not satisfied, need to make the correct, should be the main agent to make a written report. Without the situation, the auditor should depending on the situation, he has caused the attention and its think beyond the functions of the foreign company with the company and the insurance business in Canada about matters of a report to the main agent.

(2) report convey

Foreign company auditors according to paragraph 1 of a report, should be in to the main agent transmission report, competent people to provide a copy of the report.

Limited immunity

646,, and the

The limited immunity to statements

Foreign company predecessor auditor or auditors according to this law of the oral or written statements or report enjoy limited immunity.

record

647,, and the

(1) record

Foreign company shall prepare and save:

(a) issued by the competent people of the foreign company and the copy of the order;

(b) and the foreign company in Canada about the insurance business of the original accounting records;

(d) and the foreign company in Canada about the insurance business, and record the company in Canada to its every customer or every according to the issued by the company policy and the people responsible for the claim of the number and nature of record.

(2) keep records of the standard

B items mentioned in the preceding paragraph and c clause of the records shall be kept in such a way, that could make the foreign company mainly to provide the competent people agent referred to in article 664 of the requested information and the provisions of article 665, paragraph 2 of the annual report;

(3) keep records of the site

Paragraph 1 records shall be kept at the foreign company main agent.

648,, and the

Zhang this examination

The competent foreign company for inspection according to the provisions of article 664 or article 665 of the presentation of the material to the authenticity, you can check out the foreign company and the insurance business in Canada about's books, receipts and other documents, against.

649,, and the

Article 270, article 266-the applicable

The provisions of article 266 and article 270 a case according to the corresponding modification, applicable to foreign companies.

In Canada insurance business terminated

650,, and the

In the Canadian property be returned to the applicant

Terminate the insurance business in Canada foreign companies can charge the written application for reimbursement to the people in the Canadian property.

651,, and the

The conditions of the programmes

Unless otherwise provided by this law, only has one of following state, can reimbursement in Canada's foreign company property;

(a) the foreign company accepted to hand over the payment of the insurance policy not in Canada, or will they transferred to another company or other foreign companies, or by another company or another on foreign companies approved by the competent people in Canada for reinsurance risks insured.

(b) the foreign companies around the main agent in continuous office is located near the circulation or seat a newspaper and the Canadian bulletin of the public announcement on the date of the notice will be determined in the competent people to apply for reimbursement of property in Canada, told in the Canadian opposition in the holder of an insurance policy that date, or to the competent people submitted prior to that opposition. This date shall not be earlier than the date on which the notice of six weeks. At the same time, the foreign company shall submit to the competent people have made the announcement proof.

1991, C, 47, S, 651; 1996, C, 6, S, 90;

652,, and the

The supervisor can reimbursement property

If the competent people that foreign companies already pay off or already offer to pay his in the Canadian all debts, including in Canada's insurance policy according to the debt caused, competent people can be referred to in article 651 of this notice specified date after, approval of the foreign company reimbursement in Canada's property.

653,, and the

Hand over the transfer of property or use

The supervisor can be approved for foreign companies have trustee of the trust property based on hand over, transfer in Canada to the purpose of not the policy, or for the purpose of these property insurance use any part of, but not so that property decrease to this part for the policy holder of the subsequent legal interests of the following requirements.

654,, and the

To the liquidator reimbursement property

Despite the provisions of article 650 and article 653 of the act, according to "clean up and restructuring law" have jurisdiction over any court still may issue an order, to the liquidator reimbursement of the foreign company in Canada liquidation property.

1991, C, 47, S, 654; 1996, C, 6, S, 167;

655,, and the

Command of the revoked

Has one of following state, the supervisor may revoke the approval of foreign companies engaged in insurance in Canada's command.

(a) foreign companies to the competent people not submitted to the provisions of article 664 of the material requirements;

(b) foreign companies to the competent people not submitted to the provisions of article 665 of the request annual report;

(c) foreign companies did not allow according to the provisions of article 648 or article 674 of the provisions of the inspection;

(d) foreign companies did not provide the master or control, for the following form of record any information:

　　本法是一部关于保险公司和友好福利社团的法律。

　　[本法于1991年12月13日获批准]

　　尊敬的女王陛下，在参议院和下众议院的建议下并经两院同意，颁布如下法律：

　　简称

　　1、

　　简称

　　本法可被援引为《保险公司法》。

　　266、

　　(1)记录的形式

　　本法要求公司准备和维持或批准公司准备和维持的登记或其它记录

　　(a)可以以固定或活页形式，或者照相胶卷形式准备和维持;或

　　(b)可以存入或记载在任何机械或电子数据处理程序中或任何其它信息储存装置中，该类装置须能在合理时间内以清晰的书面形式再现任何所需信息。

　　(2)记录的转换

　　以一种形式维持的登记册和记录可转换成任何其它形式。

　　(3)已转换记录的销毁

　　尽管有本法第269条之规定，公司可以在本条第1款所指的登记册或其它记录转换成另一种形式后的任何时候销毁登记册或记录。

　　267、

　　记录的保护

　　公司和其代理人应当采取合理预防措施，以

　　(a)防止本法要求准备和维持或批准准备和维持的登记册和记录的灭失或破坏，

　　(b)防止在本法要求准备和维持或批准准备和维持的登记册和记录中作虚假记载，

　　(c)促进本法要求准备和维持或批准准备和维持的登记册和记录中不正确记载的检查和纠正，

　　(d)保证不向未经授权之人开放或使用其中的信息。

　　268

　　(1)信息的处理和场所

　　在不违反本条第3款的情况下，应当在加拿大维持和处理与本法第261条所指记录的准备和维持有关的任何信息或资料，除非主管人根据其认为合适的条件，依职权决定该公司可豁免适用本条。

　　(2)副本

　　在不违反第4条和第5条的情况下，公司可以在加拿大以外维持本条第1款所指记录的副本，同时可以在加拿大以外对与这些副本有关的任何信息或资料作进一步处理。

　　(3)外国记录

　　本条第1款不适用于加拿大以外公司的办事处或该类办事处的雇员。

　　(4)公司根据本条第2款，在加拿大以外维持第1款所指任何记录的副本以及在加拿大以外对与该副本有关的信息或资料作进一步处理的，该公司应当将此情况通知主管人，同时向其提交在加拿大以外维持的记录副本清单和在加拿大以外对与副本有关的信息或资料进一步处理的描述，以及主管人不时要求的其它信息。

　　(5)在加拿大处理信息

　　如主管人在任何时候认为在加拿大以外维持本条第1款所指记录副本或在加拿大以外对与副本有关的信息或资料作进一步的处理与主管人根据本法履行职责相冲突，或部长认为，此种维持或进一步处理违背国家利益而向主管人提出建议，主管人应当指定该公司在加拿大维持这些副本或进一步处理与副本有关的信息或资料。#p#分页标题#e#

　　(6)公司遵守指令

　　公司应当立即遵守根据第5款做出的任何指令。

　　(7)指导

　　主管人应当发布指导，指明适用本条第1款所指的豁免的情形。

　　269

　　记录的保留

　　公司应当保留

　　(a)本法第261条第1款所指的公司记录。

　　(b)本法第261条第2款a项或b项所指的任何公司记录。

　　(c)本法第271条第1款所指的证券中心登记册。

　　270

　　条例

　　议会议长可以就公司保留的记录、票据和文件以及记录、票据和文件被保留的时间长度制定条例。

　　第XⅢ部分外国公司

　　解释

　　571、

　　定义

　　在本部分中

　　“协会”

　　“协会”是指在国外成立的由人组成的团体，并且参加保险单的每个人根据保险单对应赔款确定的，有限的或相应的部分承担责任。

　　“主要代理机构”

　　“主要代理机构”是指外国公司在加拿大的主要办事处。

　　“主要代理人”

　　“主要代理人”是指外国公司根据第579条第3款之规定任命，根据第579条第1款第6项之规定授予代理权的自然人。

　　“交易所”

　　“交易所”是指在国外成立的由人组成的团体，其目的是通过同一个代理人，在相互间进行赔偿合同或多方保险合同的交易，其主要办事处设在国外。

　　“外国友好福利社团”

　　“外国友好福利社团”是指在加拿大以外成立的友好福利社团;

　　“外国人寿保险公司”

　　“外国人寿保险公司”是指经主管人以命令的形式批准而在加拿大承保人寿保险中各类风险的外国公司。

　　“外国财产和意外事故保险公司”

　　“外国财产和意外事故保险公司”是指除人寿保险公司以外的其它外国保险公司;

　　“友好福利社团”[已废除，1997，C，15，S，299]

　　适用

　　572、

　　(1)本部分适用的例外

　　本部分不适用于以下几种情形：

　　(a)涉及海事保险中各类风险的保险;

　　(b)涉及核能引起的，包括电离辐射和放射性物质污染引起的人身伤害或财产毁损灭失的保险，以及对该责任的保险。这些事项在加拿大不得保险，具体范围由主管人决定。

　　(c)在下列情形下，对加拿大以外成立的法人处于加拿大境内的财产所作的、涉及火灾险中各类风险的保险;

　　(i)该保险在加拿大以外实现，并且该法人在加拿大没有任何直接或间接的请求。

　　(ii)该法人未在加拿大境内的报纸或其它出版物上为其业务作广告，也未通过邮寄宣传品在加拿大或其它地方作广告。

　　(iii)该法人未在加拿大设立办事处或代理机构，以接收有关其业务或任何相关事务的申请。

　　(d)向在加拿大没有住所的人签发保险单的，涉及保险费的收集或其它与业务有关的事项。

　　(2)火灾保险

　　在加拿大以外成立的法人承保了火灾险中各类风险，并且根据本条第1款第C项之规定，该火灾险不能适用本部分法律的，该法人可以就其处于加拿大境内的财产保险，对财产进行检查，对损失进行评定。

　　在加拿大的保险

　　573、

　　(1)允许在加拿大保险的命令

　　在加拿大以外成立的法人，包括协会和交易所，不得在加拿大从事保险，但主管人发布命令，批准该法人在加拿大承保各类风险的除外。

　　(2)外国公司不得在加拿大从事保险，但该风险列明于主管人所做的、批准该外国公司在加拿大从事保险的命令中的除外。

　　(3)对外国人寿保险公司限制的养老金

　　外国公司不得在加拿大发还养老金，但经批准，允许在加拿大承保人寿保险中各类风险的除外。

　　(4)过渡性条款

　　根据《外国保险公司法》或《加拿大和英国保险公司法》第Ⅷ部分之规定，向在加拿大以外成立的法人包括协会和交易所颁发的注册证书或其它任何授权，在本部分生效前，仍未期满或被撤回的，可以视为是根据本条第1款之规定由主管人发布的不定期的命令。该法人仍须遵守该注册证书或该授权规定的任何条件和限制。

　　(5)证书时效的延长

　　根据本条第4款之规定，列于注册证书或其它授权中的各类保险视为已列于主管人所做的、批准外国公司在加拿大承保各类风险的命令之中。

　　1991，C，47，S，573;1997，C，15，S，300(F)

　　574、

　　(1)批准令的申请

　　针对在加拿大以外成立的法人团体，包括协会和交易所，所提出的申请，主管人经部长批准，同时遵守本部分其它条款，可以发布命令，批准该法人团体在加拿大承保各类风险。

　　(2)互惠待遇除部长对如下事项能够确信，否则不得批准主管人做出命令;

　　(a)法人团体有能力向加拿大金融体系做出捐献;

　　(b)如果该申请由在加拿大以外成立的、受非WTO成员国居民控制的法人团体所做出，本法所适用的公司所享有的优惠待遇，在该法人团体进行业务运营的管辖区内存在或将被提供，不论该法人团体是直接还是通过下属公司开展业务的。

　　1991，C，47，S，574;1999，C，28，S，125

　　575、

　　(1)禁用的名称

　　法人以下列名称从事保险的，不得作出批准其在加拿大从事保险的命令：

　　(a)该名称是议会法律禁止的;

　　(b)主管人认为该名称有虚假陈述的;

　　(c)该名称与任何已有商标、商号或法人名称相同或主管人认为实质上相同或有易混淆的相似之处，但以下几种情况除外;

　　(i)商标或商号正在变更，或该法人正被解散或正变更其法人名称;

　　(ii)已经以主管人要求的方式向主管人表达了同意使用商标、商号或法人名称的意思;

　　(d)该名称与任何实体开展业务时使用或确认的知名名称相同或主管人认为实质上相同或有易混淆的相似之处;

　　(e)根据本法第45条，为公司或团体，或者欲设立的附属公司或团体保留的名称。

　　(2)附属公司

　　尽管有本条第1款之规定，如该实体同意使用该名称，并且该法人根据本条第6款、第2款规定之精神附属于该实体，即使该名称与实体的名称相同或实质上相同，主管人仍可发布命令，批准该法人在加拿大从剩险。

　　(3)向主管人所作的陈述

　　基于本条第1款所列理由，而决定不做出批准命令之前，主管人应当书面通知该不予批准的结果，并且给予法人和其它利害关系人做出陈述的机会。

　　1991，C，47，S，575;1996，C，6，S;1997，C，15，S，301;

　　576，

　　(1)名称的变更

　　根据外国公司的申请，主管人根据第575条第1款之规定，可以发布进一步的命令，变更外国公司从事保险时所用的名称。

　　(2)意思通知

　　在外国公司根据本条第1款之规定向主管人提出变更从事保险时所用名称的申请之前，该外国公司必须将其欲作申请的意思在《加拿大公报》和外国公司主要代理机构所在地或所在地附近流通的报纸上做出公告，须连续四周，每周至少一次。

　　1991，C，47，S，576;1996，C，6，S，84;

　　577，

　　(1)对名称变更的指令

　　如因疏忽大意，而批准外国公司以主管人做出的、准其在加拿大从事保险的命令中列出的名称从事保险的，主管人可以依职权，指令该外国公司变更其从事保险时所使用的名称，该外国公司应当服从指令。

　　(2)名称的注销

　　如主管人根据本条第1款规定指令外国公司变更从事保险时所使用的名称，而自该指导送达之日起60日内，该外国公司仍未将名称变更为本部分不禁止使用的名称的，主管人可以注销该外国公司从事保险时所使用的名称，同时为其指定一个名称。该外国公司应以该指定的名称从事保险，直至根据本法第576条第1款变更名称。

　　1991，C，47，S，577;1996，C，6，S，84;

　　578，

　　(1)名称的法文、英文或其它外文形式

　　外国公司从事保险时所使用的名称可以以英文形式、法文形式、英文和法文形式、英文和法文结合的形式或者以英文、法文以外的语言与本款上述形式结合的形式，列于批准其在加拿大从事保险的命令之中。

　　(2)名称的公布

　　外国公司应当根据批准其在加拿大从事保险的命令中列出的名称，以简明易懂的形式，将该名称写于所有合同、保险费通知、保险单申请书、保险单、可转让票据和其它材料上。这些写明其他当事人权利、义务的材料由外国公司签发或制作，或者代表了外国公司。

　　(3)注册名称的延续

　　根据本法第573条第4款之规定颁发的注册证书中或者其它任何授权中列出的外国公司名称，可视为该名称已列于主管人发布的、批准该外国公司在加拿大从事保险的命令中。#p#分页标题#e#

　　579，

　　(1)申请

　　如根据本部分之规定，申请主管人批准外国公司在加拿大从事保险的，该申请必须提交主管人，同时按照主管人的要求，提交有关资料、材料和证据，包括：

　　(a)有关法人章程的材料，如该法人既不是协会，也不是交易所，还应包括其成立文书的副本，该副本须经主管原始成立文件的高级职员证明。

　　(b)以主管人要求的形式提交向根据本条第3款委任的在加拿大的主要代理人授予代理权的资料。

　　(c)以主管人要求的形式提交该法人财务状况及其所承保的业务状况的报告，以及主管人所要求的涉及法人偿付能力和履行义务能力的额外报告和资料。

　　(d)提交必要证据，以使主管人确信：根据成立国法律，该法人有权承保其在加拿大欲申请承保的各类风险。

　　(e)如该法人为友好福利社团，

　　(i)须以主管人要求的形式，提交由该友好福利社团的精算师所做的精算评估报告。该报告对上一年12月31日之前的财产，或主管人确定的任何迟于该日期前的财产，进行评估。同时，在考虑预期责任和收益的情况下，对该友好福利社团掌控的任一福利基金进行评估。

　　(ii)提交精算师的意见，该意见须表明该友好福利社团可用于福利基金的财产以及虽于评估日以后从成员处获得，但因其数额而在评估日已有效的保险费、会费和其它收入，足以支付该基金所有到期债务，而无须减除或减少。

　　(f)涉及该法人投资、保险单出贷的决议副本，涉及该法人根据本法第615条第1款之规定欲建立和遵守的标准和程序的决议副本。

　　(2)代理权的内容

　　本条第1款第6项所指的代理权必须

　　(a)包括法人主要代理机构的地址;

　　(b)明确授权主要代理人，有权接收根据加拿大法律做出的来自于部长或主管人的所有通知。

　　(3)主要代理人的委任

　　外国公司应当委任在加拿大有经常居住地的自然人为其主要代理人，以实现本部分规定之目的。

　　580、

　　意思通知的公告

　　在提交有关本法第579条第1款的申请之前，法人应当以主管人认可的方式，在《加拿大公报》以及该法人在加拿大的主要代理机构所在地或所在地附近流通的报纸上公告其欲作出申请的意思，须连续4周，每周至少1次。

　　581、

　　(1)做出批准令的条件

　　只有法人满足下列条件时，主管人才能根据本部分作出命令，批准法人从事保险，

　　(a)该法人已有的信托财产达到法律规定的价值;

　　(b)该法人已根据本法第623条为其在加拿大的保险业务委任了精算师，根据本法第633条，委任了审计师。

　　(c)该法人已为其主要代理机构确定了固定场所。

　　同时，本法所有其它相关要求已得到遵守。

　　(2)做出批准令的条件

　　一项批准外国公司在加拿大从事保险的命令可以包括与本法规定一致并且主管人认为合适的、与外国公司在加拿大从事保险业务相关的条件和限制。

　　(3)过渡性条款

　　已根据《外国保险公司法》第7条或第25条之规定，或者根据《加拿大和英国保险公司法》第196条或第219条之规定，向总财产管理官交存保证金的外国公司，应当在本条生效后，议会议长确定的日期内，申请返还这些保证金。

　　(4)在加拿大的财产

　　本条第3款所指保证金被认为是该外国公司在加拿大的财产的组成部分，直至返还给交存该保证金的外国公司。

　　582，

　　(1)允许的保证金

　　根据本法第581条第1款第a项之规定，法人信托取得的财产可组成非抵押保证金，或经加拿大或某个州保证，作为保证金。

　　(2)其它允许的保证金

　　信托取得的财产也可以根据主管人设立的条件和主管人接受的价值组成其它保证金。

　　583、

　　批准令的内容

　　在一项批准外国公司在加拿大从事保险的命令中，下列事项应当列明：

　　(a)该外国公司从事保险时使用的名称，

　　(b)该命令的生效日期，

　　(c)该外国公司有权承保的风险类别，

　　(d)与本法一致并且主管人认为合适的、涉及该外国公司在加拿大从事的保险业务的条件或限制。

　　584、

　　(1)公告

　　收到批准其在加拿大从事保险的命令，该外国公司应当在其主要代理机构所在地或所在地附近流通的报纸上发布关于命令已做出的公告。

　　(2)《加拿大公报》上的公告

　　主管人应当因此在《加拿大公报》上发布本条第1款所指的有关命令已做出的公告。

　　585、

　　名单的公布

　　每一个季度，主管人应当在《加拿大公报》上公布

　　(a)外国公司的名单;

　　(b)主管人所做的批准外国公司承保各类风险的命令中确定的各类风险的清单;

　　(c)外国公司主要代理人名单;

　　(d)外国公司主要代理机构所在地清单。

　　586、

　　(1)变更

　　对于批准外国公司在加拿大从事保险的命令，主管人可以在任何时候以进一步的命令

　　(a)确定外国公司有权承保的其它类风险;

　　(b)规定条件或限制。这些条件或限制须与本法一致，与外国公司在加拿大从事的保险业务相关，并且主管人认为合适。

　　(c)修改或废除命令中的授权或命令所须遵守的任何条件或限制。

　　但做出任何进一步的命令之前，主管人应当给予外国公司就该进一步命令做出陈述的机会。

　　(2)至(6)[已废除，1996，C，6，S，85]

　　1991，C，47，S;586;1996，C，6，S，85;

　　587、

　　主要代理人或主要代理机构的变更

　　外国公司变更其主要代理人或主要代理机构地址的，应当在做出变更后立即提交委任新主要代理人的代理权的材料，或者包含代理机构新地址的材料。

　　587.1 (1)限制的交易

　　除根据本条之规定，外国公司不得

　　(a)转让其所有或部分在加拿大的保险单，或者对其所承担的，与其在加拿大的保险单有关的全部或部分风险进行再保险。

　　(b)对任何法人在加拿大的全部或部分保险单，进行购买或再保险。

　　(1.1)排除在外的普通再保险

　　第1款不适用于外国公司在日常业务过程中从事的再保险。

　　(2)部长的批准

　　经部长批准，外国公司可以

　　(a)向另一有权接受转让的公司、社团或外国公司转让其在加拿大的全部或部分保险单，或者将其所承担的，与其在加拿大的保险单有关的全部或部分风险交由另一有权公司、社团或外国公司进行再保险。

　　(b)由根据各州法律成立并有权从事保险的任何法人对其所承担的，与其在加拿大的保险单有关的全部或部分风险就赔偿进行再保险。

　　(c)对任何法人在加拿大的全部或部分保险单进行购买或再保险。

　　(3)规定的交易

　　本条第2款中描述的交易如果是法律规定的交易或者属于某一类规定的交易，则无须得到部长的批准。

　　1997，C，15，S，303;1999，C，1，S，9;

　　各类保险

　　588、

　　(1)对再保险的限制

　　对列于主管人所做的、批准该外国公司在加拿大从事保险的命令中确定的风险，外国公司可以进行再保险，但该命令对该外国公司从事再保险有限制的除外。

　　(2)注册证书中条件的延续

　　根据《外国保险公司法》或《加拿大和英国保险公司法》第Ⅷ部分的规定而颁发的注册证书中或者任何其它授权中记载的、对外国公司再保险做出的限制性条件，在本部分生效前仍未期满或仍未被撤回的，可以被视为是主管人所做的、批准外国公司从事保险的命令中规定的条件。

　　589、

　　禁止复合型的外国公司存在

　　如果主管人发布或变更命令，以批准外国公司在加拿大从事保险，会导致该外国公司既能承保人寿保险中的各类风险，又能承保除意外事故和疾病保险、意外事故保险、个人意外事故保险、疾病保险和失业保险以外的其它保险类别中的风险，那么，主管人不得发布或变更命令。

　　1991，C，47，S，589;1997，C，15，S，304。

　　590，(1)已有复合型外国公司的保留

　　尽管有本法第589条之规定，本法第576条第4款和第588条第2款仍可允许外国公司在加拿大既承保人寿保险中的各类风险，又承保除意外事故和疾病保险、意外事故保险、个人意外事故保险和疾病保险以外的其它保险类别中的风险。

　　(2)单独设立人寿保险账户

　　本条第1款所指的外国公司应当就人寿保险、意外事故和疾病保险中的各类风险的保险，单独设立账户和基金，以与为其它保险中各类风险的保险所设立的账户分开。

　　591、

　　(1)赔偿协会

　　每一个在加拿大有未付保险单的外国公司，应当加入部长根据该类保险而发布命令所指定的任何一个赔偿协会，成为其成员。#p#分页标题#e#

　　(1.1)指定的限制

　　只有部长认为赔偿协会有权对其不少于85个成员征收分摊费用，该费用为每个成员平均年保险费收入的百分之一，并且该费用足够赔偿协会作为赔偿费用时，才能根据本条第1款之规定指定赔偿协会。

　　(2)例外

　　本条第1款不适用于下列情况

　　(a)能从事再保险而不能从事保险的外国公司，

　　(b)部长认为其它赔偿计划已足够满足该类保险的赔偿;

　　(c)在加拿大承保火灾险中各类风险的外国公司是火灾共同保证基金的成员;

　　(d)该外国公司是外国友好福利社团，或者是双方或多方保险交易所;

　　1991，C，47，S，591;1996，C，6，S，86;1997，C，15，S，305;

　　单列的基金

　　592、

　　对外国人寿保险公司限制的基金

　　除非得到批准承保人寿保险中的风险，否则，外国公司不得

　　(a)在加拿大签发保险单;

　　(b)根据保险单持有人或受益人的指导，而接受或留存保险单股息或红利，或者接受保险单转让时或保险单到期时，以及人寿保险被保险人死亡时，应付的保险单收益。外国公司就保险单和其接受或留存的金额所承担的责任取决于作为特定财产构成部分的基金的市场价。

　　593、

　　须要单列基金的情形

　　外国公司根据本法第592条签发保险单的，或者根据该条接受或留存金额的，应当就这些保险单或金额。

　　(a)单独设立账户;

　　(b)建立和维护一项或多项基金，以作为外国公司在加拿大的财产组成部分，并与其它在加拿大的财产区分。其金额依承担赔偿责任的市场价而确定。

　　594、

　　针对单列基金的请求

　　针对根据保险单和本法第593条要求在加拿大设立的基金的索赔请求，或针对所设立基金金额的索赔请求优先于其它任何针对该基金财产的请求，包括根据《清理和重组法》第161条之规定提出的请求。但以该单列基金具体且可确认的财产作为其它应付款的物权担保的除外。

　　1991，C，47，S，594;1996，C，6，S，167;1997，C，15，S，306;

　　595、

　　请求的限制

　　外国公司根据保险单在加拿大承担的赔偿责任，或者根据本法第593条之规定就所设立的单列基金金额承担的责任，

　　(a)不导致针对该公司在加拿大其它财产的请求，但如果该基金财产不足以满足该外国公司根据保险单或其金额所承诺的最小支付额，则不在此列;

　　(b)在该基金财产不足以满足索赔请求时，导致针对该外国公司在加拿大其它财产的索赔请求，该索赔请求优先于根据《清理和重组法》第161条第2款之规定提出的请求。

　　1991，C，47，S，595;1996，C，6，S，167;

　　再保险

　　596、

　　(1)规则

　　议会议长可以就外国公司在加拿大的保险单制定规则，对外国公司就其承担的风险进行再保险的范围进行限制。

　　(2)根据本条第1款之规定制定的规则可以规定主管人可以依职权决定有关事项或行使规则确定的自由裁量权。

　　597、

　　(1)关于相关当事人的限制性规定

　　除经主管人同意外，外国公司不得将其在加拿大承保的风险交由与其相关的非公司或非外国公司当事人进行再保险。

　　(2)相关当事人的含义

　　为本条之目的，相关当事人是指与外国公司有关的，根据第X部分精神确定的当事人。该含义可随情况需要做出修改。

　　借款费用

　　598、

　　借款费用的定义

　　为本条及第599条至第605条之目的，借款费用是指在为保证或保险单的现金转让价值贷款或支付预付款时，

　　(a)用于贷款或预付款式的利息或折扣;

　　(b)由借款人支付给外国公司的相关费用，或由借款人支付给可由外国公司直接或间接收取费用的任何人的相关费用，以及规定属于借款费用的相关费用。

　　599、

　　(1)披露借款费用——贷款

　　外国公司不得将其贷给自然人的、在加拿大应偿还的贷款归入其在加拿大的财产。除非根据本法第600条计算和表示的借款费用，已经由外国公司或按规定以法定的方式在给予贷款时或给予贷款之前，向借款人作了披露。

　　(2)不适用的情形

　　本条第1款不适用于下列情形

　　(a)以不动产做抵押担保的，该贷款超过250.000美元或其它规定的金额;

　　(b)未以不动产做抵押担保的，该贷款超过100.000美元或其它规定的金额;

　　(c)属于规定的贷款类别的贷款。

　　600、

　　借款费用的计算

　　应当根据借款人应正当履行的全部义务，以规定的方式计算借款费用;同时，借款费用应当以每年的费率表示，在规定情况下，也可以美元和美分表示。

　　601、

　　补充披露

　　当外国公司提供了贷款，并且可以根据本法第599条的规定作出有关的信息披露，同时该贷款须在未来确定的日期偿还或分期偿还，该外国公司应当根据规则，向借款人披露下列信息：

　　(a)借款人是否有权利在贷款到期日前偿还贷款，如果有，披露下列信息：

　　(i)有关借款人可以行使该权利的情形之细节;

　　(ii)在借款人行使该权利时，部分借款费用是否可减除、所减除费用的计算方法，如借款人需支付费用或罚金，则说明费用或罚金的计算方法。

　　(b)如借款人在贷款到期时未偿还贷款或未在预定的时期偿还分期贷款，则披露借款人因未能偿还贷款而根据贷款合同需支付的费用或罚金的细节。

　　602、

　　披露贷款费用——预付款

　　对为保证而支付的预付款之借款费用或为在加拿大的保险单的现金转让价值而支付的预付款之借款费用，法律已经规定其披露方式的，外国公司不得支付预付款，除非依照规则计算和表示的借款费用已经由外国公司或按规定以法定的方式在支付预付额时或支付之前向保险单持有人作了披露。

　　603、

　　有关借款费用的规则

　　议会议长可以制定下列规则：

　　(a)涉及外国公司向借款人披露借款费用和借款费用减除的方式和时间之规则;

　　(b)涉及借款费用计算方法之规则;

　　(c)涉及以美元和美分表示借款费用的情形之规则;

　　(d)确定不适用本法第599条第1款或第601条、不适用上述规则或不适用任何指定条款的贷款类别之规则;

　　(e)确定不适用本法第602条，不适用本规则或不适用任何指定条款的预付款类别之规则;

　　(f)涉及本法第599条至602条规定的任何权利、义务、费用、罚金、披露方式和披露时间之规则;

　　(g)禁止强加本法第601条规定的费用或罚金之规则，或者在可以强加时，制定该费用或罚金的限额之确定规则;

　　(h)涉及借款费用减除的计算方法之规则，或者涉及本法第601条第a款第ii项规定的减除份额之规则;

　　(I)涉及实现本法第599条至第602条的目的所必须事项之规则。

　　604、

　　处理投诉的程序

　　(1)外国公司应当

　　(a)建立处理加拿大客户对其借款费用披露或计算方法提出的投诉之程序。该借款费用是指应在加拿大偿还的贷款的借款费用，或者是为支付保证预付款和为在加拿大的保险单现金转让价值支付预付款时产生的借款费用;

　　(b)指派高级职员或雇员负责实施这些程序;

　　(c)指派一名或多名高级职员或雇员接收和处理投诉。

　　(2)向主管人提交有关程序的材料

　　外国公司应当向主管人提交建立本条第1款规定的程序之副本。

　　605、

　　(1)与主管人的接触

　　公司应当以规定的方式向提出前条所指投诉的加拿大客户提供规定的资料。

　　该资料须与这些客户如何与金融机构主管处取得联系有关。

　　(2)报告

　　主管人应当准备一份报告，根据《金融机构主管处法》第25条之规定，该报告涉及本条第1款所指的消费者提出的投诉。该消费者须已穷尽了外国公司根据第604条第1款第a项之规定建立的投诉处理程序，并且就投诉与主管人进行了联系。

　　(3)报告的内容

　　根据本条第2款规定之要求，该报告应当将涉及外国公司根据本法第604条第1款第a项之规定而建立的投资处理程序之信息和涉及投诉及其数量、性质和处理的主管人所起的作用包括在内。

　　杂项条款

　　606、

　　(1)受保护的预付

　　外国公司不得将其贷给自然人的、应当在加拿大偿还的任何贷款包含在其在加拿大的财产之中，也不得在贷款到期日前，规定预付额或任何分期付款的禁止条件。

　　(2)不适用本条第1款的情形

　　本条第1款不适用于

　　(a)以不动产抵押作担保的贷款;

　　(b)超过100，000美元或其它规定数额的贷款的主要部分。

　　607、#p#分页标题#e#

　　有关客户信息的规则

　　议会议长可以制定规则

　　(a)要求外国公司建立涉及其加拿大客户或其它任何一类加拿大客户的信息之收集、保存、使用和披露程序;

　　(b)要求外国公司建立加拿大客户就与其有关的信息收集、保存、使用或披露提出的投诉之处理程序;

　　(c)要求外国公司批露涉及上述a、b两项所指程序的信息;

　　(d)要求外国公司指派公司高级职员和雇员，负责

　　(i)实施b项所指程序;

　　(ii)接受和处理加拿大客户就与其有关的信息收集、保存，使用或披露提出的投诉

　　(e)要求外国公司报告下列信息：

　　(i)与加拿大客户就信息的收集、保存、使用或披露提出的投诉有关的信息;

　　(ii)与外国公司处理投诉的行动有关的信息;

　　(f)为a至b项之目的及依照a至b项制定的规则之目的，对“信息”、“收集”和“保存”下定义。

　　1991，C，47，S，607;1997，C，15，S，314。

　　资本或财产的充足

　　608、

　　资本及流动资产的充足——外国人寿保险公司

　　(1)在承保人寿保险、意外事故和疾病保险、意外事故保险、个人意外事故保险和疾病保险中的各类风险时，外国保险公司应当

　　(a)为其在加拿大的责任维持充足的财产;

　　(b)维持充足并且类型适当的流动资产，同时，外国公司应当遵守相关规则。

　　(2)责任

　　为本条第1款第a项之目的，外国人寿保险公司在加拿大的责任包括根据本法第665条第2款的要求包含在年度报表中的备用金。

　　(2.1)指导

　　主管人可以就本法第610条第1款第a项有关的任何事项，制定指导。

　　(3)指令

　　尽管外国人寿保险公司已遵守根据本法第610条第1款第a项制定的规则或根据第(2.1)款制定的指导，主管人仍可依职权，指令外国人寿保险公司：

　　(a)为其在加拿大的责任而增加其在加拿大的财产;

　　(b)按主管人要求的类型和数量，另行提供流动资金。

　　(4)遵守

　　外国人寿保险公司应当在主管人确定的期限内遵守主管人根据本条第3款所发布的命令。

　　1991，C，47，S，608;1996，C，6，S，87;

　　609，

　　(1)财产的充足

　　在承保允许其在加拿大承保的各类风险时，外国公司应当根据相关规则之规定，在加拿大维持一定价值的财产，价值总额应根据规则确定。

　　(1.1)指导

　　主管人可以就本法第610条第1款第b项有关的任何事项，制定指导。

　　(2)指令

　　尽管外国公司已遵守根据本法第610条第1款第b项制定的规则或根据本条第(1.1)款制定的指导，主管人仍可依职权，指令外国公司增加其在加拿大的财产。

　　(3)遵守

　　外国公司应当在主管人的确定的期限内，遵守主管人根据本条第2款发布的命令。

　　1991，C，47，S，609;1996，C，6，S，88;

　　规则

　　610，

　　(1)规则

　　议会议长可以制定下列规则：

　　(a)涉及外国人寿保险公司在加拿大，为其在加拿大的责任而维持充足的财产的规则和涉及外国人寿保险公司维持充足且类型适当的流动资金有关的规则;

　　(b)涉及外国公司在加拿大维持特定价值的财产的规则。该规则可为协会和交易所制定特别条款;

　　(c)为确定外国公司财产的价值、处理和保护而规定准则的规则;

　　(d)为确定包含在外国公司责任中的备用金而制定的指导规则;

　　(e)为本法第618条之目的，确定外国公司不动产利益的价值计算方法的规则;

　　(f)规定本部分要求事项或本部分授权规定的任何事项的规则。

　　(2)规则赋予自由裁量权

　　根据本条第1款第b项之规定制定的规则可以规定主管人可依职权决定有关事项或行使规则确定的自由裁量权。

　　处于加拿大的财产

　　611、

　　(1)信托取得

　　外国公司根据本法第608条和第609条之要求以及基于本法第610条制定的规则之要求而在加拿大维持的财产应当由该外国公司选择并经主管人批准的加拿大金融机构信托取得。

　　(2)利益冲突

　　如果在接受委托时，加拿大金融机构有下列情形之一，则不得被委托为受托人。

　　(a)该加拿大金融机构为该外国公司的分支机构;

　　(b)该加拿大金融机构作为受托人与其它的角色存在重大利益冲突。

　　(3)信托行为

　　在从事信托行为前，须经主管人批准。

　　(4)在加拿大的财产价值的确定

　　主管人应当为本部分之目的确定财产应被接受的价值。

　　(5)在加拿大的财产价值的维持

　　外国公司的受托人在信托行为中，可以以所提供的任何方式处理外国公司在加拿大的财产，但如该方式会导致该财产用于本部分规定之目的的价值低于本部分要求，则不在此列。

　　612、

　　(1)不受承认的财产

　　对下列财产，外国公司不得信托取得：

　　(a)外国公司或其分支机构发行的证券，或者外国公司或其分支机构的债务;

　　(b)加拿大境外的不动产、场地租金或不动产抵押;

　　(c)在任何实体中、以任何方式指定的、在数量上达到构成对该实体的实质性投资的股份和所有权利息，尽管股份和所有权利息还被其他实体所持有;

　　(d)为购买、修缮或改善其在加拿大的住所财产而在加拿大进行的贷款，并且在贷款时，该贷款数额和当时尚未实现的、对该住所财产有同等或优先要求权的抵押数额超过该住所财产价值的75%。

　　(2)例外

　　尽管有本条第1款第 a项和c项之规定，外国公司仍可依本法第490条第1款之规定，对已构成房地产公司实质性投资的股份信托取得。

　　(3)例外

　　尽管有本条第1款第d项之规定，外国公司仍可对下列贷款或证券信托取得;

　　(a)根据《国家住房法》做出的贷款或提供担保的贷款，或者根据议会制定的、其他任何因外国公司提供贷款而对其财产价值进行不同限制的法律做出的贷款或提供担保的贷款;

　　(b)数额虽超过本条第1款列出的最大数额，但政府机构或经主管人批准的私人保险者已对其偿还提供了担保或保险的贷款;

　　(c)由某一实体发行或提供担保的证券，并且该证券已由住所财产做了担保。该证券是否有利于受托人，或该证券的发行是否与外国公司提供给该实体的贷款相违背，皆在所不问。

　　投资

　　定义和适用

　　613、

　　“商业贷款”的定义

　　本法第615条至620条中的“商业贷款”与第IX部分的商业贷款有相同的含义。

　　614，

　　(1)不适用的情形

　　本法第612条和第615条至第620条不适用于根据本法第593条之规定设立的单列基金财产。

　　(2)单列基金财产和责任的排除适用

　　本法第615条至第620条所指的外国公司在加拿大的财产或责任不包括

　　(a)根据本法第593条之规定设立的单列基金财产

　　(b)外国公司对于保险单的责任以及对于其金额的责任。

　　对投资的一般限制

　　615、

　　(1)投资标准

　　外国公司应当就其在加拿大的财产制定投资和贷款方案、标准和程序并遵守，使得合理谨慎的人应用这些方案、标准和程序进行投资和贷款的组合投资能避免不适当的损失的风险和获得合理回报。

　　(2)董事会的决议

　　适用本法第573条第4款规定的外国公司应自本部分生效后90日内，向主管人提交一份经证明的、董事会根据本条第1款之规定所做的制定投资和贷款方案、标准和程序的决议的副本。

　　人寿保险公司商业贷款

　　616、

　　(1)贷款限制——外国人寿保险公司

　　外国人寿保险公司为各类人寿保险、意外事故和疾病保险、意外事故保险、个人意外事故保险和疾病保险提供的并且信托取得的商业贷款，其已被接受的总价值在任何时候，都不得超过用于这些保险的、处于加拿大的财产价值的规定比例。

　　(2)外国人寿保险公司为除人寿保险、意外事故和疾病保险、意外事故保险、个人意外事故保险和疾病保险之外的各类保险提供的并且信托取得的商业贷款和给予自然人的贷款，其已被接受的总价值在任何时候，都不得超过用于这些保险的、处于加拿大的财产价值的规定比例。

　　外国财产和意外事故保险公司的消费贷款和商业贷款

　　617、

　　贷款限制——外国财产和意外事故保险公司

　　外国财产和意外事故保险公司已信托取得的商业贷款和提供给自然人的贷款，其已被接受的总价值在任何时候都不得超过处于加拿大的财产价值的规定比例。

　　不动产

　　618、

　　(1)对总财产利益的限制——外国人寿保险公司#p#分页标题#e#

　　外国人寿保险公司用于各类人寿保险、意外事故和疾病保险、意外事故保险、个人意外事故保险和疾病保险，并且已由信托取得的不动产，其已被接受的总价值在任何时候都不得超过用于该些保险的处于加拿大的财产价值的15%。

　　(2)对总财产利益的限制——复合型外国公司

　　外国人寿保险公司用于除人寿保险、意外事故和疾病保险、意外事故保险、个人意外事故保险和疾病保险以外的各类保险，并且已由信托取得的不动产，其已被接受的总价值在任何时候都不得超过其用于该些保险的处于加拿大的财产价值的10%。

　　(3)对总财产利益的限制——外国财产和意外事故保险公司

　　外国财产和意外事故保险公司已信托取得的不动产，其已被接受的总价值在任何时候都不得超过其在加拿大的财产价值的10%。

　　股份

　　619、

　　(1)对股份取得的限制——外国人寿保险公司

　　外国人寿保险公司用于各类人寿保险、意外事故和疾病保险、意外事故保险、个人意外事故保险和疾病保险，并且已由信托取得的，根据第Ⅸ部分的精神参与任何法人的股份，和对任何非法人实体的任何利益的所有权，其已被接受的总价值在任何时候都不得超过用于这些保险的处于加拿大的财产价值的25%。

　　(2)对股份取得的限制——复合型外国公司

　　外国人寿保险公司用于除人寿保险、意外事故和疾病保险、意外事故保险、个人意外事故保险和疾病保险以外的各类保险的，且已信托取得的，根据第Ⅸ部分的精神参与任何法人的股份和对任何非法人实体的利益的所有权，其已被接受的总价值在任何时候都不得超过用于该些保险的处于加拿大的财产价值的25%。

　　(3)对股份取得的限制——外国财产和意外事故保险公司

　　对国财产和意外事故保险公司已信托取得的，根据本法第Ⅸ部分的精神参与任何法人的股份和对任何非法人实体的利益的所有权，其已被接受的总价值，在任何时候都不得超过处于加拿大的财产价值的25%。

　　总体限制

　　620、

　　对总体价值的限制

　　下列每一类已被接受的总价值的累计价值，即

　　(a)本法第618条第1款和第619条第1款所指的已被接受的总价值;

　　(b)本法第618条第2款和第614条第2款所指的已被接受的总价值;

　　(c)本法第618条第3款和第619条第3款所指的已被接受的总价值;

　　在任何时候都不得超过该外国公司处于加拿大的财产价值的各自规定的比例。

　　自我交易

　　621、

　　禁止的交易

　　外国公司通过一项交易取得财产，而根据本法第521条，在财产取得时，外国公司禁止从事该项交易的，该外国公司不得根据本部分规定信托取得任何该类财产。

　　622、

　　例外

　　外国公司通过本法第522条至第533条规定的交易取得财产，并且满足下列条件的，可信托取得该财产

　　(a)对于该外国公司，其从事该交易时的条件至少与本法第534条第2款规定的市场条件同等优越。

　　(b)该外国公司就信托取得该财产，向主管人提交取得通知。

　　1991、C，47，S，622;1997，C，15，S，316;

　　精算师

　　623、

　　委任

　　(1)精算师的委任

　　须根据本法要求向主管人提交精算师报告的外国公司应当毫不迟疑地为其在加拿大的保险业务委任一名该公司的精算师。

　　(2)委任通知

　　外国公司在委任精算师之后应当毫不迟疑地将此委任书面通知主管人。

　　1991，C，47，S，623;1997，C，15，S，317;

　　624，

　　[已废除，1997，C，15，S，318]

　　624.1 (1)主要代理人

　　外国公司的主要代理人不得被委任为该公司的精算师或担任精算师的职务，但主管人书面批准的除外。

　　(2)批准的有限期间

　　根据本条第1款做出的批准，在批准中所规定的失效日失效，但不得迟于批准签发后的6个月。失效日以后，根据该批准委任为精算师的人或担任精算师职务的人不得再担任该职务。

　　1996，C，6，S，88，1;

　　精算师的空缺

　　625，

　　(1)撤销委任

　　外国公司可以撤销对该公司精算师的委任。

　　(2)撤销委任的通知

　　外国公司撤销该公司精算师的委任后，应当立即将该撤销书面通知主管人。

　　626，

　　(1)停止职务

　　当有下列情形时，外国公司的精算师停止其职务，

　　(a)该精算师辞职的;

　　(b)该人不再是精算师的;

　　(c)该人死亡的;

　　(d)委任该人为本公司精算师的外国公司撤销该委任的;

　　(2)辞职的生效日期

　　外国公司精算师的辞职在书面辞职送交该外国公司之日和辞职书确定的日期两者中较迟之日生效。

　　(3)空缺的填补

　　外国公司精算师一职出现空缺的，该外国公司应当立即将空缺情况书面通知主管人并填补空缺。

　　1991，C，47，S，626;1997，C，15，S，319;

　　627、

　　(1)精算师的陈述

　　辞职或被撤销委任的外国公司精算师应当向该外国公司主要代理人和主管人提交一份有关精算师辞职或精算师认为被撤销委任的情况和理由的书面陈述。

　　(2)继任精算师的责任

　　外国公司精算师辞职或被撤销委任的，任何人在提出请求并且从其它精算师处接收本条第1款规定的书面陈述前，不得接受委任或同意被委任为该外国公司的精算师。

　　(3)例外

　　自做出本条第2款规定的请求之日起15日内，没有收到其它精算师回复的，请求人可以接受委任或同意被委任为该外国公司的精算师。

　　(4)不遵守规定的后果

　　除适用第3款的情形外，违反第2款之规定对外国公司精算师做出委任的，该委任无效。

　　评估与报告

　　628，

　　(1)知情权

　　对于外国公司精算师的请求，该外国公司的现任或前任董事、主要代理人、高级职员、雇员或代表应当在其合理的能力范围内：

　　(a)开放该外国公司所掌握的记录;

　　(b)提供该外国公司精算师认为对履行职务所必须的信息和解释。

　　(2)民事免责

　　根据本条第1款善意地做出口头或书面传达的，对由此产生的任何民事行为不承担责任。

　　629、

　　(1)精算师的评估

　　外国公司精算师

　　(a)应在每一财政年度末，对与该外国公司在加拿大的保险业务相关的精算责任和其它保险单责任进行评估。

　　(b)对主管人所作任何指导中确定的任何其它事项进行评估。

　　(2)精算业务

　　精算师的评估应当根据通常接受的精算业务做出，主管人和主管人另行做出的任何指导可决定对其做出变动。

　　629、

　　(1)主管人可以任命精算师

　　主管人认为必要时，可任命精算师对本法第629条第1款第a项或b项规定的与外国公司有关的事项进行评估。该精算师不作为该外国公司的精算师。

　　(2)外国公司应支付费用

　　根据本条第2款之规定开展评估而产生的费用，经主管人书面批准后，由该外国公司支付。

　　1996，C，6，S，89;1997，C，15，S，320;

　　630、

　　向主要代理人报告

　　外国公司精算人每一个财政年度应与该外国公司主要代理人至少会面一次，以根据通常接受的精算业务，向其报告该外国公司在加拿大的保险业务的财务状况。如主管人所作的指导做出此类规定，并且该规定影响该外国公司在加拿大的保险业务，精算师还应向主要代理人报告外国公司可预期的将来的财务状况。

　　631、

　　(1)向主要代理人报告

　　外国公司精算师应向该外国公司主要代理人书面报告其在履行精算职责时注意到的任何事项，以及该精算师认为对该外国公司在加拿大的保险业务的财务状况有重大负面影响而需要做出纠正的任何事项。

　　(2)报告的传达

　　外国公司精算师根据本条第1款做出报告的，应当立即将报告副本提交该外国公司的董事以及董事指定的、对该外国公司在加拿大的保险业务负有责任的任何人。

　　(3)未采取行动

　　外国公司精算师认为未采取合适行动以纠正本条第1款所指事项的，该精算师应立即向主管人提供报告副本，同时通知该外国公司的主要代理人其已采取合适行动。

　　有限豁免权

　　632，

　　(1)对于陈述的有限豁免权

　　外国公司精算师或前任精算师根据本法所作的口头或书面陈述或报告享有有限豁免权。

　　(2)民事免责

　　外国公司精算师或前任精算师根据本法第627条第1款或第631条善意地做出口头或书面陈述的，对可归因于该精算师或前任精算师的损害赔偿，不负民事责任。#p#分页标题#e#

　　审计师

　　633、

　　委任

　　(1)审计师的委任

　　外国公司应当为其在加拿大的保险业务委任一名审计师。

　　(2)委任通知

　　在做出对审计师的委任后，外国公司应当立即将该委任书面通知主管人。

　　634、

　　资格

　　(1)审计师的资格

　　在下列情形下，自然人或会计师事务所有资格成为外国公司的审计师：

　　(a)在自然人场合，该自然人为会计师，并且

　　(i)声誉良好，同时是根据州立法组建的会计师事务所或会计师协会的成员;

　　(ii)至少有5年在金融机构从事审计业务的高级经验;

　　(iii)在加拿大有经常居住地;

　　(iv)独立于该外国公司及其主要代理人;

　　(d)在会计师事务所场合，受该事务所和外国公司共同指定，代表事务所执行该外国公司审计的事务所成员应满足本条第1款第a项的资格条件。

　　(2)独立性

　　为本条第1款之目的，

　　(a)独立性是一个事实问题;

　　(b)会计师，该会计师在合伙人、该会计师所属会计师事务所的其他成员或会计师事务所有下列情形之一的，视为该会计师不独立于外国公司：

　　(i)是该外国公司或该外国公司的任何分支机构的董事、高级职员或雇员，或者是该外国公司或该外国公司任何分支机构的董事、高级职员或雇员的业务上的合伙人;

　　(ii)直接或间接地享有或控制了该外国公司或该外国公司任何分支机构的股份的物质利益，并且受有利益;

　　(iii)在被提议委任为该外国公司审计师之前2年内，曾是该外国公司任何分支机构破产程序中的清算人、受托人、诉讼财产管理人或诉讼财产管理人和经理。

　　(3)指定的通知

　　委任会计师事务所为外国公司审计师的，应自委任做出之日起15日内，由该外国公司和会计师事务所共同指定一名该事务所成员，代表事务所执行该外国公司审计业务。该成员须具有本条第1款所规定的资格。同时，该外国公司和会计师事务所应立即将该指定书面通知主管人。

　　(4)重新指定

　　根据前款规定指定的会计师事务所成员由于某种原因未能执行外国公司的审计业务，该外国公司和会计师事务所可以共同指定同一事务所的具有本条第1款规定资格的其他成员执行该外国公司的审计业务。同时，该外国公司应立即将该指定书面通知主管人。

　　(5)视为空缺

　　在适用前款的任何情形中，自原指定成员停止执行外国公司审计业务之日起30日内，没有根据该款做出重新指定的，视为该外国公司审计师一职空缺。

　　635、

　　(1)辞职的义务

　　如审计师是自然人或会计师事务所的任何成员，或者审计师是会计师事务所的，如丧失本法第634条规定的资格，应当在开始知道审计师或事务所丧失资格之后立即辞职。

　　(2)丧失资格令

　　任何利害关系人都可以向法院申请命令，以宣告外国公司审计师已丧失本法第634条规定的资格，同时宣告审计师一职空缺。

　　审计师的空缺

　　636、

　　(1)委任的撤销

　　外国公司可以撤销对审计师的委任。

　　(2)同上

　　主管人可以随时撤销根据本条第3款或本法第633条或第638条做出的审计师的任命，同时将其签署的书面通知用挂号信送至该审计师和外国公司主要代理人的通常业务所在地。

　　(3)空缺的填补

　　因根据本条第1款撤销委任，而出现审计师一职空缺的，外国公司应根据本法第638条填补空缺。

　　637、

　　(1)停止职务

　　出现下列情形之一的，外国公司审计师停止其职务;

　　(a)审计师辞职的;

　　(b)审计师是自然人的，该审计师死亡;

　　(c)外国公司或主管人撤销对该审计师的委任。

　　(2)辞职的生效日期

　　审计师的辞职在书面辞职送交外国公司时和辞职书确定的日期两者中较迟之日生效。

　　638、

　　(1)空缺的填补

　　外国公司审计师一职出现空缺的，该外国公司应立即填补空缺。

　　(2)主管人可以填补空缺的情形

　　外国公司未能根据本条第1款之规定填补空缺的，主管人可以填补空缺。

　　(3)会计师事务所成员的指定

　　主管人根据本条第2款之规定委任会计师事务所以填补空缺的，应指定该事务所成员代表事务所执行审计业务。

　　639、

　　审计师的陈述

　　外国审计师

　　(a)辞职的;或

　　(b)收到通知或了解到另一人已因该审计师辞职或被撤销委任而被委任为审计师，

　　应当向该外国公司主要代理人和主管人提交一份书面陈述，以说明其辞职理由或者反对已提议行为的理由。

　　640、

　　(1)继任审计师的责任

　　外国公司审计师辞职或被撤销委任的，任何人或会计师事务所都不得在提出请求并且收到其它审计师书面陈述之前接受委任或同意被委任为该外国公司的审计师。该书面陈述说明了其它审计师辞职的情况和原因或者说明了其它审计师认为被撤销委任的情况和原因。

　　(2)例外

　　尽管有本条第1款之规定，如自提出前款规定的请求之日起15日内，未收到其它审计师的回复，会计师或会计师事务所仍可接受委任或同意被委任为该外国公司审计师。

　　(3)不遵守规定的后果

　　除适用本条第2款的情形外，违反第1款规定对外国公司审计师做出委任的，该委任无效。

　　检查与报告

　　641、

　　(1)审计师的检查

　　外国公司审计师应当对其认为对于向主管人提交本法第665条第2款要求的年度报表和根据本法要求的其它财务状况报告所必要之事项进行检查。

　　(2)审计标准

　　除主管人确定的以外，审计师应根据通常接受的审计标准开展检查。该标准主要参照《加拿大注册会计师协会手册》。

　　(3)对精算师的依赖

　　外国公司审计师在实施第1款所指的检查时，可以使用该外国公司精算师所作的下列评估：

　　(a)在每一财政年度末，对该外国公司的精算责任和其它保险单责任所作的评估;

　　(b)对一个财政年度中该外国公司增加的精算责任所作的评估。

　　642，

　　(1)知情权

　　针对外国公司审计师的请求，只要审计师认为对其履行职责是必要的，该外国公司现任或前任主要代理人、董事、高级职员雇员或代表应当在其合理的能力范围内

　　(a)对审计师开放该外国公司或其有实质投资的任何实体所掌握的、与其在加拿大的保险业务有关的记录、财产和保证。

　　(b)提供信息和解释。

　　(2)民事免责

　　根据本条第1款忠实地做出口头或书面传达的人员，对由此产生的任何民事行为不负民事责任。

　　643、

　　(1)审计师的报告和扩展的检查

　　主管人可以书面要求外国公司审计师在其年度报表检查程序范围内作出报告，也可以书面要求扩大或扩展检查范围，或者书面指令在特殊情形下采用其它特殊程序。审计师应当服从主管人的要求，并向其做出报告。

　　(2)特殊检查

　　对于外国公司在加拿大的保险业务，主管人可以书面要求该外国公司的审计师，对外国公司为其加拿大债权人和保险单持有人的安全所采用程序的充分性进行特殊检查，或者进行主管人认为公众利益所需的其它检查。同时，主管人可书面要求审计师向其做出报告。

　　(3)同上

　　对于外国公司在加拿大的保险业务，主管人可以指令审计师对外国公司进行主管人认为所需的特殊审计，也可以为进行特殊审计，而任命具有本法第634条第1款规定资格的会计师或会计师事务所为该外国公司审计师。

　　(4)应由外国公司支付的费用

　　因进行本条第1款至第3款规定的任何检查或审计而产生的费用，经主管人书面批准后，应由该外国公司支付。

　　644、

　　(1)审计报告

　　外国公司成立时所依据的法律要求该公司的审计师做出报告的，审计师应在不迟于每年5月31日的被要求之日，根据本法第665条第2款的要求，向主要代理人做出年度报表。

　　(2)审计师的意见

　　在每一份根据本条第1款要求所做的报告中，审计师应当陈述自己的意见，即根据本法第334条第4款所指的会计原则产生的年度报表是否恰当地反映了相关财政年度末，该外国公司在加拿大的保险业务的财务状况，以及该财政年度财务运作和变动的结果。

　　(3)审计师的评价

　　有下列情形之一的，每一份本条第2款所指的报告应当包括审计师认为必须的评价：

　　(a)根据本法第641条第2款所指的审计标准进行检查的;

　　(b)未按与前一财政年度相一致的原则准备年度报表;

　　(c)按本法第334条第4款所指的会计原则产生的年度报表未能恰当反映相关财政年度末，该外国公司在加拿大的保险业务的财务状况，以及该财政年度财务运作和变动的结果。#p#分页标题#e#

　　1991、C，47，S，664; 1994，C，26，S，44(F);

　　645、

　　(1)向主要代理人报告

　　外国公司审计师注意到有关该外国公司在加拿大的保险业务的事项或状况影响该公司的利益，并且认为不满意，需要做出纠正的，应向公司主要代理人做出书面报告。无前述情形的，审计师应视情形，就已引起其注意和其认为超越该外国公司职权的且与该公司在加拿大的保险业务有关的事项向主要代理人做出报告。

　　(2)报告的传达

　　外国公司审计师根据本条第1款做出报告的，应在向主要代理人传送报告时，向主管人提供报告副本一份。

　　有限豁免权

　　646、

　　对陈述的有限豁免权

　　外国公司审计师或前任审计师根据本法所作的口头或书面陈述或报告享有有限豁免权。

　　记录

　　647、

　　(1)记录

　　外国公司应当准备和保存：

　　(a)主管人所发布的与该外国公司有关的命令副本;

　　(b)与该外国公司在加拿大的保险业务有关的原始会计记录;

　　(d)与该外国公司在加拿大的保险业务有关，记载了该公司对其在加拿大的每一个客户或每一个根据该公司签发的保险单而索赔的人所负责任的数量和性质的记录。

　　(2)保存记录的标准

　　前款b项和c项规定的记录应以这样的方式保存，即能使该外国公司主要代理人向主管人提供本法第664条要求的信息和本法第665条第2款规定的年度报表;

　　(3)保存记录的地点

　　本条第1款规定的记录应保存在外国公司主要代理人处。

　　648、

　　账本的检查

　　主管人为检验外国公司根据本法第664条或第665条向其提交的资料的真实性，可以检查该外国公司与其在加拿大的保险业务有关的帐本、凭单、收据和其它文件。

　　649、

　　第266条至270条的适用

　　本法第266条至第270条根据情况作出相应修改后，适用于外国公司。

　　在加拿大保险业务的终止

　　650、

　　在加拿大的财产的发还

　　终止在加拿大的保险业务的外国公司可以向主管人书面申请发还其在加拿大的财产。

　　651、

　　发还的条件

　　除本法另有规定，只有具有下列情形之一的，才可以发还外国公司在加拿大的财产;

　　(a)该外国公司接受了向其移交的在加拿大的未兑付保险单，或者将它们转让给另一公司或另一外国公司，或者由另一公司或另一外国公司对主管人批准在加拿大承保的风险进行再保险。

　　(b)该外国公司连续四周在其主要代理机构所在地或所在地附近流通的一份报纸上和《加拿大公报》上公告其将在通知确定的日期向主管人申请发还在加拿大的财产，告知在加拿大的持反对意见的保险单持有人在该日或该日之前向主管人提交反对意见。该日期不得早于通知之日起六周。同时，该外国公司应向主管人提交已做出公告的证明。

　　1991，C，47，S，651;1996，C，6，S，90;

　　652、

　　主管人可以发还财产

　　如主管人确信外国公司已清偿或已提供清偿其在加拿大的所有债务，包括根据在加拿大的保险单产生的债务，主管人可以在本法第651条所指通知确定的日期之后，批准发还该外国公司在加拿大的财产。

　　653、

　　移交或转让财产的使用

　　主管人可以批准为外国公司信托取得财产的受托人基于移交、转让在加拿大的未兑付保险单的目的，或对其进行保险的目的使用这些财产的任何一部分，但不得因此使财产减少至本部分法律为保险单后继持有人利益所作的要求以下。

　　654、

　　向清算人发还财产

　　尽管有本法第650条至第653条之规定，根据《清理和重组法》享有管辖权的任何法院仍可发布命令，向清算人发还该外国公司在加拿大的清算财产。

　　1991，C，47，S，654;1996，C，6，S，167;

　　655、

　　指导加拿大保险法作业命令的撤销

　　有下列情形之一的，主管人可以撤销批准外国公司在加拿大从事保险的命令;

　　(a)外国公司未向主管人提交本法第664条要求的资料;

　　(b)外国公司未向主管人提交本法第665条要求的年度报表;

　　(c)外国公司不允许按本法第648条或第674条的规定对其进行检查;

　　(d)外国公司未提供其掌握或控制的，用于下列形式记录的任何信息：