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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  • To find inactive guidance select “inactive from the “Status” filter.
  • For information on inactive / Inherited guidance, follow this link Inherited Guidance
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Showing 1 to 100 of 217 entries
Status Category Guidance Number Guidance Name
Active Whistle-blower GR0015APP Whistle-blower Guidance
Active Wind up PE0282ORG Where Employer Sells, Assigns or Disposes the Business or assets for the Business
Active Multi-jurisdictional issues PE0269ORG When and How to Change the Province of Registration for a Multi-jurisdictional Pension Plan
Active Administration - Pensions PE0204APP Waiver of Biennial Statements for Missing Former and Retired Members
Active Benefits PE0277ORG Value of a Deferred Pension
Active Administration - Pensions PE0122ORG Use of Superintendent Approved Pension Forms -PBA s. 113.2
Active Administrative Monetary Penalties - General Regulatory GR0012APP Use of proceeds from enforcement under regulation “Money retained outside the consolidated revenue fund” Guidance
Active Benefits PE0262ORG Union Membership as Condition for Benefit Improvement
Active Surplus PE0165ORG Undistributed Surplus on Full or Partial Wind Up
Active Retirement PC0048INT Understanding Decumulation Products
Active Wind up PE0175ORG Treatment of Prior Year Credit Balance
Active Funding PE0007ORG Treatment of Excess Contributions
Active Administrative Monetary Penalties - Insurance GR0011APP Transparent Communication of FSRA Enforcement Action
Active Commuted Value PE0091ORG Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF)
Active Commuted Value PE0169ORG Timing of Termination Statement
Active Family Law PE0053ORG The Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship on and after January 1, 2012
Active Funding PE0006ORG The Determination of Whether a Plan is a Closed Plan
Active Innovation GR0010APP Test and Learn Environments (TLEs) for Financial Services Innovation
Active Membership PE0222ORG Termination of Plan Membership Without Termination of Employment
Active Funding PE0216ORG Suspension of Employer Contributions in Defined Contribution Plans
Active Surplus PE0089ORG Surplus Withdrawal Applications
Active Surplus PE0166ORG Surplus Distribution in Cash in Continuing Plan
Active Surplus PE0164ORG Surplus Distribution by Written Agreement - The Role of Legal Counsel
Active Asset Transfers PE0205APP Supervisory Approach to Defined Benefit Asset Transfers Under the Pension Benefits Act
Active Supervisory Approach PE0199APP Supervisory Approach for Single Employer Defined Benefit Pension Plans that are Actively Monitored
Active Miscellaneous PE0117ORG Superintendent Orders (from 2009 Onwards)
Active Miscellaneous PE0116ORG Superintendent Notices of Intended Decision (from 2009 onwards)
Active Miscellaneous PE0115ORG Superintendent Declarations (from 2009 onwards)
Active Miscellaneous PE0114ORG Superintendent Consents (from 2009 onwards)
Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
Active Locked-in Accounts PE0148ORG Shortened Life Expectancy
Active Benefits PE0263ORG Settlement of Benefits
Active Membership PE0156ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Active Administration - Pensions PE0124ORG Searching for Plan Beneficiaries
Active Locked-in Accounts PE0153ORG Schedule 2 Locked-In Retirement Funds (LRIFs)
Active Locked-in Accounts PE0150ORG Schedule 1.1 Life Income Funds (New LIFs)
Active Locked-in Accounts PE0151ORG Schedule 1 Life Income Funds (Old LIFs)
Active Administration - Pensions PE0045ORG Sample Retention Schedule for Pension Plan Records
Active Retirement PE0246ORG Retirement Dates
Active Wind up PE0183ORG Restrictions on Payments on wind up where there is a Deficit
Active Administration - Pensions PE0253ORG Requirement to Provide Information to Members
Active Funding PE0227ORG Requirement for Submission of Actuarial Reports and Cost Certificates
Active Pension Benefits Guarantee Fund (PBGF) PE0683ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
Active Plan Types PE0026ORG Regulation 177/11 made under the Pension Benefits Act - Questions & Answers - JSPPs
Active Registration PE0161ORG Registration of a Pension Plan and a Pension Plan Amendment
Active Refunds PE0160ORG Refund of Additional Voluntary Contributions to Active Members
Active Commuted Value PE0278ORG Recalculation of Transfer Values
Active Wind up PE0080ORG Questions and Answers on the New Grow-in Rules under Section 74 of the Pension Benefits Act
Active Funding PE0010ORG Questions and Answers on Letters of Credit
Active Advisory Committees PE0228ORG Purpose of Plan Advisory Committees
Active Supervisory Approach GR0017APP Public warning notices Guidance
Active Investments - Pensions PE0144ORG Prudent Investment Practices for Derivatives
Active Supervisory Approach PE0245ORG Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets
Active Locked-in Accounts PE0063ORG Process for Financial Hardship Unlocking
Active Benefits PE0132ORG Pregnancy, Parental and Emergency Leave
Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions
Active Supervisory Approach PE0197APP Pension Sector Guiding Principles
Active Miscellaneous PE0193ORG Pension Scams Cost You More than Retirement Savings
Active Plan Types PE0159ORG Pension Plans are Not Flexible Benefit Plans
Active Administration - Pensions PE0296INT Pension Plan Administrator Roles and Responsibilities
Active Administration - Pensions PE0118ORG Pension Fund Administration – Responsibilities of Fund Holders
Active Wind up PE0182ORG Payment of Immediate Pensions & Other Benefits
Active Wind up PE0179ORG Payment of Benefits on Partial Wind Up
Active Spousal Rights PE0090ORG Payment of A Survivor Pension Small Amount - Section 44(7) of the Pension Benefits Act
Active Commuted Value PE0087ORG Payment of a Small Amount under Section 50(1) of the Pension Benefits Act
Active Benefits PE0264ORG Past Benefits - Members Option
Active Surplus PE0162ORG Partial Wind Up - Identification and Administration of Surplus
Active Investments - Pensions PE0147ORG Overview of Statements of Investments Policies and Procedures (SIPP) Requirements
Active Wind up PE0021ORG Overpayments and Plan Wind Up - FAQs
Active Wind up PE0283ORG Original and Successor Pension Plans - Section 81 Does Not Preclude Wind Up of Original Plan
Active Spousal Rights PE0209ORG Options to Spouse on Marriage Breakdown
Active Administration - Pensions PE0084ORG Opting out of the new grow-in provisions by JSPPs and MEPPs
Active Miscellaneous PE0291ORG Nortel Ontario Beneficiary Direction, Consent & Waiver
Active Commuted Value PE0171ORG No Transfers Outside Canada
Active Membership PE0219ORG No Transfer Rights on Suspension of Plan Membership
Active Funding PE0138ORG No Provision to Amortize Negative Solvency Balance
Active Commuted Value PE0170ORG No Obligation For Other Plans To Accept Transfer
Active Wind up PE0676ORG New Requirements for Grow-In, Opting Out of Grow-In and Partial Wind Up
Active Information and Statements PE0287ORG New Provisions Related to the Disclosure of Records
Active Administration - Pensions PE0085ORG New Definitions for "Retired Member" and "Former Member"
Active Wind up PE0180ORG Natural Termination of a Pension Plan
Active Annuities PE0229ORG Mortality Tables and Sex Discrimination
Active Benefits PE0238ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Active Administration - Pensions PE0203INF Missing Members Principles and Practices
Active Information and Statements PE0255ORG Members’ Annual Statements and Termination Statements
Active Information and Statements PE0254ORG Member's Right to Information, Annual Statements, Termination Statements, Notices, PBA 1990, s. 25-30, 42, O. Reg. 909 s. 28, 39-46 Effective When Published
Active Spousal Rights PE0207ORG Marriage Breakdown and Pension Credits
Active Membership PE0157ORG Mandatory versus Optional Membership in a Pension Plan
Active Administration - Pensions PE0120ORG Management and Retention of Pension Plan Records by the Administrator
Active Locked-in Accounts PE0149ORG Locked-In Retirement Accounts (LIRAs)
Active Commuted Value PE0202APP Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans)
Active Locked-in Accounts PE0196INF Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Active Funding PE0011ORG Letters of Credit
Active Miscellaneous PE0083ORG Legislative Changes July 1, 2012
Active Miscellaneous PE0042ORG Know the facts about your registered pension plan
Active Benefits PE0275ORG Joint and Survivor Pension Waived
Active Spousal Rights PE0274ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Active Administration - Pensions PE0244ORG Inquiries to FSCO by the Administrator
Active Risk Management GR0016INT Information Technology (“IT”) risk management
Active Plan Types PE0107ORG Individual Pension Plans (IPPs)