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(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。 | 
