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.

Note: 

  • 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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Guidance Documents Table
Showing 101 to 200 of 217 entries
Status Category Guidance Number Guidance Name
Active Plan Types PE0081ORG Individual Pension Plans
Active Benefits PE0239ORG Indexing
Active Family Law PE0100ORG Implications of Bill 14 Amendments on the Carrigan Decision
Active Benefits PE0289ORG Immediate Vesting
Active Family Law PE0052ORG Heringer v. Heringer - Ontario Superior Court of Justice decision on the payment of interest on a specified amount representing the former spouseÆs share of the Family Law Value
Active Wind up PE0181ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Active Filing - Pensions PE0126ORG General Information Regarding Annual Information Returns
Active Benefits PE0236ORG Garnishment of Pensions In Pay
Active Funding PE0136ORG Funding Requirements for Designated Plans in Ontario, O.Reg 73/95 Effective When Published
Active Funding PE0012ORG Funding and Actuarial Filing Requirements For Plan Improvements under the New Funding Regime
Active Commuted Value PE0247ORG Fully Insured Money Purchase Group Annuity
Active Wind up PE0288ORG Full and Partial Wind Ups - Frequently Asked Questions
Active Asset Transfers PE0223INF FSRA’s Consent to SEPP to JSPP Transactions under sections 80.4 and 81.0.1 of the Pension Benefits Act
Active Service Standards - General Regulatory GR0009APP FSRA Service Standards
Active Funding PE0009ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans
Active Annuities PE0008ORG Frequently Asked Questions pertaining to Annuity Purchase and Discharge
Active Locked-in Accounts PE0295ORG Frequently Asked Questions - Unlocking by Non-resident Former Member -Section 50.0.1 of the PBA
Active Amendments PE0241ORG For Applications Received after March 26, 1992
Active Filing - Pensions PE0057ORG Financial Statements
Active Locked-in Accounts PE0059ORG Financial Hardship Unlocking User Guide For Financial Institutions
Active Locked-in Accounts PE0060ORG Financial Hardship Unlocking Questions & Answers
Active Locked-in Accounts PE0061ORG Financial Hardship Unlocking Questions & Answers
Active Wind up PE0173ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Active Filing - Pensions PE0022ORG Filing Information for Pension Plan Administrators
Active Locked-in Accounts PE0681ORG FAQs: Option to Transfer Money from a Locked-in Account to an Unlocked vehicle
Active Locked-in Accounts PE0094ORG FAQs on Unlocking a Locked-in Account if you are a Non-Resident of Canada
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 PE0682ORG FAQs on the Effects of Changes on Other Unlocking Applications
Active Locked-in Accounts PE0093ORG FAQs on Rules for Ontario Locked-In Accounts
Active Locked-in Accounts PE0092ORG FAQs on Old Life Income Funds (LIFs)
Active Locked-in Accounts PE0095ORG FAQs on New Life Income Funds (LIFs)
Active Locked-in Accounts PE0678ORG FAQs on Locked-in Retirement Income Funds (LRIFs)
Active Locked-in Accounts PE0679ORG FAQs on Locked-in Retirement Accounts (LIRAs)
Active Locked-in Accounts PE0680ORG FAQs for Financial Institutions (LIFs and LRIFs)
Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
Active Consumer Protection - General Regulatory GR0008APP Fair Treatment of Customers in Insurance
Active Funding PE0215ORG Failure to Remit Member Contributions
Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Active Membership PE0154ORG Eligibility for Membership in a Pension Plan
Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
Active Administration - Pensions PE0123ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
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 Wind up PE0178ORG Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased
Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Active Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Active Benefits PE0130ORG Definition of Bridging Benefit
Active Spousal Rights PE0653ORG Definition of "spouse"
Active Amendments PE0240ORG Defined Contribution to Defined Benefit
Active Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
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 Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
Active Interest PE0218ORG Crediting Interest on Employee Contributions
Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
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 Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Active Funding PE0284ORG Contributions In-Kind Not Permitted
Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions
Active Commuted Value PE0172ORG Contractual Provision for Indexation
Active Miscellaneous PE0041ORG Consumer Brochures
Active Benefits PE0260ORG Consent Benefits Where Amount of Benefit Not Determinable
Active Wind up PE0174ORG Conditional Notice of Intended Wind Up Not Permitted
Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As
Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
Active Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Active Funding PE0212ORG Collection of Unremitted Contribution
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 Membership PE0155ORG Class of Employees
Active Amendments PE0127ORG Change of Custodian – Filing and Amendment Requirements
Active Membership PE0220ORG Cessation of Member Contributions
Active Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans
Active Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
Active Miscellaneous PE0286ORG Bill 236, Pension Benefits Amendment Act, 2010 - Frequently Asked Questions
Active Administration - Pensions PE0078ORG Biennial Statements Required for Former and Retired Members
Active Miscellaneous PE0194ORG Beware of Scams Involving Your Retirement Savings, Regulators Warn
Active Benefits PE0140ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Active Benefits PE0142ORG Benefit Accrual in a MEPP - Clarification
Active Benefits PE0141ORG Benefit Accrual - Application to MEPPs
Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Active Interest PE0217ORG Average Fund Rate for Employee Contributions
Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
Active Plan Types PE0158ORG Approaches and Revenue Canada Considerations
Active Annuities PE0195APP Approach to Requirements After Certain Annuity Purchases for Defined Benefit Plans
Active Refunds PE0271ORG Application for Reimbursement of Employer Overpayment from a Continuing Pension Plan