The Financial Services Regulatory Authority of Ontario (FSRA) is responsible for supervising and regulating a broad range of financial service sectors. FSRA issues guidance to make it easier for the public, new entrants and incumbents to understand what is legally binding, what is FSRA’s interpretation or application of law and what information is designed to be helpful. All guidance is issued in accordance with FSRA's Guidance Framework.

The following table lists Active guidance. Use the filters to search the table or enter text in the search field. Please reach out to our contact centre if you require assistance.

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Showing 1 to 100 of 217 entries
Status Category Guidance Number Guidance Name
Active Administrative Monetary Penalties - General Regulatory GR0013APP Enforcement: General Administrative Monetary Penalties Guidance
Active Funding PE0002ORG 2018 Funding Reform for Defined Benefit Pension Plans
Active Miscellaneous PE0641INF A guide for employers - Communicating the value of your pension plan
Active Locked-in Accounts PE0040ORG A Guide to Applying for Special Access
Active Amendments PE0302INT Actions to avoid deregistration of a pension plan under the Federal Income Tax Act
Active Filing - Pensions PE0257ORG Actuarial Filing for Plan Amendments
Active Spousal Rights PE0208ORG Additional Options to Spouse on Marriage Breakdown
Active Family Law PE0225INT Administration of pension benefits upon marriage breakdown
Active Administration - Pensions PE0121ORG Administrator’s Management of Inquiries and Complaints from Plan Beneficiaries
Active Innovation GR0018DEC Affiliated insurers carrying on business as a common undertaking pursuant to s. 392.2(8) of the Insurance Act
Active Surplus PE0167ORG Allocation of Surplus to Members, Former Members and Other Persons on Wind Up - PBA s. 63(7) and 70(5) - Regulation 909 s. 8
Active Funding PE0258ORG Alternative Settlement Methods for Solvency Valuations
Active Membership PE0221ORG Amendment to Terminate Membership not Permitted
Active Benefits PE0261ORG Amendments for Benefit Improvements - Notice and Funding
Active Administration - Pensions PE0077ORG Annual Statements of Members' Pension Benefits - Statement of Investment Policies and Procedures Content
Active Surplus PE0163ORG Application by Employer for Payment of Surplus on Wind Up of Pension Plan
Active Refunds PE0272ORG Application for Refund of Contributions to Plan Members or Former Members
Active Refunds PE0271ORG Application for Reimbursement of Employer Overpayment from a Continuing Pension Plan
Active Annuities PE0195APP Approach to Requirements After Certain Annuity Purchases for Defined Benefit Plans
Active Plan Types PE0158ORG Approaches and Revenue Canada Considerations
Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
Active Interest PE0217ORG Average Fund Rate for Employee Contributions
Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Active Benefits PE0141ORG Benefit Accrual - Application to MEPPs
Active Benefits PE0142ORG Benefit Accrual in a MEPP - Clarification
Active Benefits PE0140ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Active Miscellaneous PE0194ORG Beware of Scams Involving Your Retirement Savings, Regulators Warn
Active Administration - Pensions PE0078ORG Biennial Statements Required for Former and Retired Members
Active Miscellaneous PE0286ORG Bill 236, Pension Benefits Amendment Act, 2010 - Frequently Asked Questions
Active Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
Active Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans
Active Membership PE0220ORG Cessation of Member Contributions
Active Amendments PE0127ORG Change of Custodian – Filing and Amendment Requirements
Active Membership PE0155ORG Class of Employees
Active Funding PE0137ORG Collection of Contributions and Delinquencies, PBA 1987 s. 23, 56-58, O. Reg. 708/87 s. 56 (formerly M900-100) Effective When Published
Active Funding PE0212ORG Collection of Unremitted Contribution
Active Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As
Active Wind up PE0174ORG Conditional Notice of Intended Wind Up Not Permitted
Active Benefits PE0260ORG Consent Benefits Where Amount of Benefit Not Determinable
Active Miscellaneous PE0041ORG Consumer Brochures
Active Commuted Value PE0172ORG Contractual Provision for Indexation
Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions
Active Funding PE0284ORG Contributions In-Kind Not Permitted
Active Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Active Amendments PE0133ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Active Interest PE0218ORG Crediting Interest on Employee Contributions
Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
Active Supervisory Approach PE0266ORG Decisions made under the Pension Benefits Act, R.S.O. 1990, c. P.8 and the Financial Services Commission of Ontario Act, 1997, S.O. 1997, c. 28
Active Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
Active Amendments PE0240ORG Defined Contribution to Defined Benefit
Active Spousal Rights PE0653ORG Definition of "spouse"
Active Benefits PE0130ORG Definition of Bridging Benefit
Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Active Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Active Wind up PE0178ORG Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased
Active Surplus PE0168ORG Distribution of Surplus to Employer on Partial Wind Up - PBA s. 70(5) - Regulation 909 s. 8(1)(b) and 8(2)
Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Active Administration - Pensions PE0123ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
Active Membership PE0154ORG Eligibility for Membership in a Pension Plan
Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Active Funding PE0215ORG Failure to Remit Member Contributions
Active Consumer Protection - General Regulatory GR0008APP Fair Treatment of Customers in Insurance
Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Active Locked-in Accounts PE0680ORG FAQs for Financial Institutions (LIFs and LRIFs)
Active Locked-in Accounts PE0679ORG FAQs on Locked-in Retirement Accounts (LIRAs)
Active Locked-in Accounts PE0678ORG FAQs on Locked-in Retirement Income Funds (LRIFs)
Active Locked-in Accounts PE0095ORG FAQs on New Life Income Funds (LIFs)
Active Locked-in Accounts PE0092ORG FAQs on Old Life Income Funds (LIFs)
Active Locked-in Accounts PE0093ORG FAQs on Rules for Ontario Locked-In Accounts
Active Locked-in Accounts PE0682ORG FAQs on the Effects of Changes on Other Unlocking Applications
Active Miscellaneous PE0285ORG FAQs on the Most Significant Changes under Bill 120 in force on December 8, 2010 and July 1, 2012
Active Locked-in Accounts PE0094ORG FAQs on Unlocking a Locked-in Account if you are a Non-Resident of Canada
Active Locked-in Accounts PE0681ORG FAQs: Option to Transfer Money from a Locked-in Account to an Unlocked vehicle
Active Filing - Pensions PE0022ORG Filing Information for Pension Plan Administrators
Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Active Wind up PE0173ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Active Locked-in Accounts PE0060ORG Financial Hardship Unlocking Questions & Answers
Active Locked-in Accounts PE0061ORG Financial Hardship Unlocking Questions & Answers
Active Locked-in Accounts PE0059ORG Financial Hardship Unlocking User Guide For Financial Institutions
Active Filing - Pensions PE0057ORG Financial Statements
Active Amendments PE0241ORG For Applications Received after March 26, 1992