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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Guidance Documents Table
Showing 101 to 200 of 217 entries
Status Category Guidance Number Guidance Name
Active Wind up PE0180ORG Natural Termination of a Pension Plan
Active Wind up PE0179ORG Payment of Benefits on Partial Wind Up
Active Wind up PE0178ORG Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased
Active Wind up PE0175ORG Treatment of Prior Year Credit Balance
Active Wind up PE0174ORG Conditional Notice of Intended Wind Up Not Permitted
Active Wind up PE0173ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Active Commuted Value PE0172ORG Contractual Provision for Indexation
Active Commuted Value PE0171ORG No Transfers Outside Canada
Active Commuted Value PE0170ORG No Obligation For Other Plans To Accept Transfer
Active Commuted Value PE0169ORG Timing of Termination Statement
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 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 Surplus PE0166ORG Surplus Distribution in Cash in Continuing Plan
Active Surplus PE0165ORG Undistributed Surplus on Full or Partial Wind Up
Active Surplus PE0164ORG Surplus Distribution by Written Agreement - The Role of Legal Counsel
Active Surplus PE0163ORG Application by Employer for Payment of Surplus on Wind Up of Pension Plan
Active Surplus PE0162ORG Partial Wind Up - Identification and Administration of Surplus
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 Plan Types PE0159ORG Pension Plans are Not Flexible Benefit Plans
Active Plan Types PE0158ORG Approaches and Revenue Canada Considerations
Active Membership PE0157ORG Mandatory versus Optional Membership in a Pension Plan
Active Membership PE0156ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Active Membership PE0155ORG Class of Employees
Active Membership PE0154ORG Eligibility for Membership in a Pension Plan
Active Locked-in Accounts PE0153ORG Schedule 2 Locked-In Retirement Funds (LRIFs)
Active Locked-in Accounts PE0151ORG Schedule 1 Life Income Funds (Old LIFs)
Active Locked-in Accounts PE0150ORG Schedule 1.1 Life Income Funds (New LIFs)
Active Locked-in Accounts PE0149ORG Locked-In Retirement Accounts (LIRAs)
Active Locked-in Accounts PE0148ORG Shortened Life Expectancy
Active Investments - Pensions PE0147ORG Overview of Statements of Investments Policies and Procedures (SIPP) Requirements
Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
Active Investments - Pensions PE0144ORG Prudent Investment Practices for Derivatives
Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Active Benefits PE0142ORG Benefit Accrual in a MEPP - Clarification
Active Benefits PE0141ORG Benefit Accrual - Application to MEPPs
Active Benefits PE0140ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Active Funding PE0138ORG No Provision to Amortize Negative Solvency Balance
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 PE0136ORG Funding Requirements for Designated Plans in Ontario, O.Reg 73/95 Effective When Published
Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
Active Amendments PE0133ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Active Benefits PE0132ORG Pregnancy, Parental and Emergency Leave
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 Amendments PE0127ORG Change of Custodian – Filing and Amendment Requirements
Active Filing - Pensions PE0126ORG General Information Regarding Annual Information Returns
Active Administration - Pensions PE0124ORG Searching for Plan Beneficiaries
Active Administration - Pensions PE0123ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Active Administration - Pensions PE0122ORG Use of Superintendent Approved Pension Forms -PBA s. 113.2
Active Administration - Pensions PE0121ORG Administrator’s Management of Inquiries and Complaints from Plan Beneficiaries
Active Administration - Pensions PE0120ORG Management and Retention of Pension Plan Records by the Administrator
Active Administration - Pensions PE0118ORG Pension Fund Administration – Responsibilities of Fund Holders
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 Plan Types PE0107ORG Individual Pension Plans (IPPs)
Active Family Law PE0100ORG Implications of Bill 14 Amendments on the Carrigan Decision
Active Locked-in Accounts PE0095ORG FAQs on New Life Income Funds (LIFs)
Active Locked-in Accounts PE0094ORG FAQs on Unlocking a Locked-in Account if you are a Non-Resident of Canada
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 Commuted Value PE0091ORG Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF)
Active Spousal Rights PE0090ORG Payment of A Survivor Pension Small Amount - Section 44(7) of the Pension Benefits Act
Active Surplus PE0089ORG Surplus Withdrawal Applications
Active Commuted Value PE0087ORG Payment of a Small Amount under Section 50(1) of the Pension Benefits Act
Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Active Administration - Pensions PE0085ORG New Definitions for "Retired Member" and "Former Member"
Active Administration - Pensions PE0084ORG Opting out of the new grow-in provisions by JSPPs and MEPPs
Active Miscellaneous PE0083ORG Legislative Changes July 1, 2012
Active Plan Types PE0081ORG Individual Pension Plans
Active Wind up PE0080ORG Questions and Answers on the New Grow-in Rules under Section 74 of the Pension Benefits Act
Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Active Administration - Pensions PE0078ORG Biennial Statements Required for Former and Retired Members
Active Administration - Pensions PE0077ORG Annual Statements of Members' Pension Benefits - Statement of Investment Policies and Procedures Content
Active Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
Active Locked-in Accounts PE0063ORG Process for Financial Hardship Unlocking
Active Locked-in Accounts PE0061ORG Financial Hardship Unlocking Questions & Answers
Active Locked-in Accounts PE0060ORG Financial Hardship Unlocking Questions & Answers
Active Locked-in Accounts PE0059ORG Financial Hardship Unlocking User Guide For Financial Institutions
Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions
Active Filing - Pensions PE0057ORG Financial Statements
Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Active Family Law PE0053ORG The Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship on and after January 1, 2012
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 Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
Active Administration - Pensions PE0045ORG Sample Retention Schedule for Pension Plan Records
Active Miscellaneous PE0042ORG Know the facts about your registered pension plan
Active Miscellaneous PE0041ORG Consumer Brochures
Active Locked-in Accounts PE0040ORG A Guide to Applying for Special Access
Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Active Plan Types PE0026ORG Regulation 177/11 made under the Pension Benefits Act - Questions & Answers - JSPPs
Active Filing - Pensions PE0022ORG Filing Information for Pension Plan Administrators
Active Wind up PE0021ORG Overpayments and Plan Wind Up - FAQs
Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Active Funding PE0012ORG Funding and Actuarial Filing Requirements For Plan Improvements under the New Funding Regime
Active Funding PE0011ORG Letters of Credit