generated: '2026-07-25'
method: searched
source: https://www.osfi-bsif.gc.ca/en/data-forms/reporting-returns/filing-financial-returns/glossary-terms-change-control-log
description: 'OSFI does not publish an API changelog — there is no OSFI-operated API to version. What
  it does publish, and what actually breaks consumers of the FINDAT data, is a dated CHANGE CONTROL LOG
  per return and for the reporting glossary: amendment number, effective date, page, and the exact terms
  added / updated / deleted. This is the schema changelog for the data behind the CKAN resources.'
scheme: amendment-number + effective-date
surface: reporting schemas and controlled vocabulary (not the transport API)
current:
  document: Glossary of Terms
  date_updated: September 2017
  latest_amendment: 4
entries:
- amendment: 4
  effective_date: 2018-01
  breaking: true
  highlights:
  - 'Update: instructions under Introduction'
  - 'Update: Accounting Principles — ''Allowance for Impairment'' renamed ''Allowance for Expected Credit
    Losses'''
  - 'Delete: Central Cooperative Credit Society; Add: Collective Allowances'
  - 'Update: Country-Risk Allowances, Financial Leasing Corporation, Restructured Loans, Service Corporation,
    Sovereign Risk Loans, Special Surveillance Loans, Specialized Financing Corporation'
  - 'Delete: Group Allowances'
  - 'Update: Investment Counselling and Portfolio Management Corporation, Mutual Fund Distribution Corporation'
  - 'Update: Real Property Brokerage Corporation / Real Property Corporation / Real Property Holding Vehicle'
- amendment: 3
  effective_date: 2006-01
  breaking: false
  highlights:
  - 'Delete: CDIC Standards of Sound Business and Financial Practices'
- amendment: 2
  effective_date: 2003-01
  breaking: false
  highlights:
  - 'Add: Head Office Account'
- amendment: 1
  effective_date: 1998-01
  breaking: false
  highlights: []
other_change_logs:
  note: Every financial reporting instruction has its own change control log page under the financial
    reporting instructions section (e.g. change-control-log-a2, change-control-log-e3, change-control-log-gq).
  index: https://www.osfi-bsif.gc.ca/en/data-forms/reporting-returns/filing-financial-returns/financial-reporting-instructions
platform_changelog:
  note: Portal-side dataset changes are readable programmatically per dataset via the CKAN package_activity_list
    action.
  example: https://open.canada.ca/data/en/api/3/action/package_activity_list?id=b27ec3ef-7338-4e76-a6fd-128339a92df5
  verified_status: 200