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 101 to 200 of 217 entries
Status Category Guidance Number Guidance Name
Active Commuted Value PE0171ORG No Transfers Outside Canada
Active Commuted Value PE0172ORG Contractual Provision for Indexation
Active Wind up PE0173ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Active Wind up PE0174ORG Conditional Notice of Intended Wind Up Not Permitted
Active Wind up PE0175ORG Treatment of Prior Year Credit Balance
Active Wind up PE0178ORG Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased
Active Wind up PE0179ORG Payment of Benefits on Partial Wind Up
Active Wind up PE0180ORG Natural Termination of a Pension Plan
Active Wind up PE0181ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Active Wind up PE0182ORG Payment of Immediate Pensions & Other Benefits
Active Wind up PE0183ORG Restrictions on Payments on wind up where there is a Deficit
Active Miscellaneous PE0193ORG Pension Scams Cost You More than Retirement Savings
Active Miscellaneous PE0194ORG Beware of Scams Involving Your Retirement Savings, Regulators Warn
Active Annuities PE0195APP Approach to Requirements After Certain Annuity Purchases for Defined Benefit Plans
Active Locked-in Accounts PE0196INF Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Active Supervisory Approach PE0197APP Pension Sector Guiding Principles
Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Active Supervisory Approach PE0199APP Supervisory Approach for Single Employer Defined Benefit Pension Plans that are Actively Monitored
Active Commuted Value PE0202APP Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans)
Active Administration - Pensions PE0203INF Missing Members Principles and Practices
Active Administration - Pensions PE0204APP Waiver of Biennial Statements for Missing Former and Retired Members
Active Asset Transfers PE0205APP Supervisory Approach to Defined Benefit Asset Transfers Under the Pension Benefits Act
Active Spousal Rights PE0207ORG Marriage Breakdown and Pension Credits
Active Spousal Rights PE0208ORG Additional Options to Spouse on Marriage Breakdown
Active Spousal Rights PE0209ORG Options to Spouse on Marriage Breakdown
Active Funding PE0212ORG Collection of Unremitted Contribution
Active Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Active Funding PE0215ORG Failure to Remit Member Contributions
Active Funding PE0216ORG Suspension of Employer Contributions in Defined Contribution Plans
Active Interest PE0217ORG Average Fund Rate for Employee Contributions
Active Interest PE0218ORG Crediting Interest on Employee Contributions
Active Membership PE0219ORG No Transfer Rights on Suspension of Plan Membership
Active Membership PE0220ORG Cessation of Member Contributions
Active Membership PE0221ORG Amendment to Terminate Membership not Permitted
Active Membership PE0222ORG Termination of Plan Membership Without Termination of Employment
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 Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
Active Family Law PE0225INT Administration of pension benefits upon marriage breakdown
Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Active Funding PE0227ORG Requirement for Submission of Actuarial Reports and Cost Certificates
Active Advisory Committees PE0228ORG Purpose of Plan Advisory Committees
Active Annuities PE0229ORG Mortality Tables and Sex Discrimination
Active Benefits PE0236ORG Garnishment of Pensions In Pay
Active Benefits PE0238ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Active Benefits PE0239ORG Indexing
Active Amendments PE0240ORG Defined Contribution to Defined Benefit
Active Amendments PE0241ORG For Applications Received after March 26, 1992
Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions
Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Active Administration - Pensions PE0244ORG Inquiries to FSCO by the Administrator
Active Supervisory Approach PE0245ORG Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets
Active Retirement PE0246ORG Retirement Dates
Active Commuted Value PE0247ORG Fully Insured Money Purchase Group Annuity
Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Active Administration - Pensions PE0253ORG Requirement to Provide Information to Members
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 Information and Statements PE0255ORG Members’ Annual Statements and Termination Statements
Active Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans
Active Filing - Pensions PE0257ORG Actuarial Filing for Plan Amendments
Active Funding PE0258ORG Alternative Settlement Methods for Solvency Valuations
Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Active Benefits PE0260ORG Consent Benefits Where Amount of Benefit Not Determinable
Active Benefits PE0261ORG Amendments for Benefit Improvements - Notice and Funding
Active Benefits PE0262ORG Union Membership as Condition for Benefit Improvement
Active Benefits PE0263ORG Settlement of Benefits
Active Benefits PE0264ORG Past Benefits - Members Option
Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
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 Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Active Multi-jurisdictional issues PE0269ORG When and How to Change the Province of Registration for a Multi-jurisdictional Pension Plan
Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
Active Refunds PE0271ORG Application for Reimbursement of Employer Overpayment from a Continuing Pension Plan
Active Refunds PE0272ORG Application for Refund of Contributions to Plan Members or Former Members
Active Spousal Rights PE0274ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Active Benefits PE0275ORG Joint and Survivor Pension Waived
Active Benefits PE0277ORG Value of a Deferred Pension
Active Commuted Value PE0278ORG Recalculation of Transfer Values
Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Active Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
Active Wind up PE0282ORG Where Employer Sells, Assigns or Disposes the Business or assets for the Business
Active Wind up PE0283ORG Original and Successor Pension Plans - Section 81 Does Not Preclude Wind Up of Original Plan
Active Funding PE0284ORG Contributions In-Kind Not Permitted
Active Miscellaneous PE0285ORG FAQs on the Most Significant Changes under Bill 120 in force on December 8, 2010 and July 1, 2012
Active Miscellaneous PE0286ORG Bill 236, Pension Benefits Amendment Act, 2010 - Frequently Asked Questions
Active Information and Statements PE0287ORG New Provisions Related to the Disclosure of Records
Active Wind up PE0288ORG Full and Partial Wind Ups - Frequently Asked Questions
Active Benefits PE0289ORG Immediate Vesting
Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
Active Miscellaneous PE0291ORG Nortel Ontario Beneficiary Direction, Consent & Waiver
Active Locked-in Accounts PE0295ORG Frequently Asked Questions - Unlocking by Non-resident Former Member -Section 50.0.1 of the PBA
Active Administration - Pensions PE0296INT Pension Plan Administrator Roles and Responsibilities
Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
Active Administrative Monetary Penalties - Insurance GR0011APP Transparent Communication of FSRA Enforcement Action
Active Administrative Monetary Penalties - General Regulatory GR0012APP Use of proceeds from enforcement under regulation “Money retained outside the consolidated revenue fund” Guidance
Active Whistle-blower GR0015APP Whistle-blower Guidance
Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)