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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Showing 1 to 100 of 1064 entries
Sector Status Category Guidance Number Guidance Name
FP/FA Active Supervisory Framework FP0002APP Financial Professionals Title Protection – Supervisory Framework
FP/FA Active Application - FP/FA FP0001APP Financial Professionals Title Protection – Administration of Applications
General Regulatory Active Administrative Monetary Penalties - General Regulatory GR0012APP Use of proceeds from enforcement under regulation “Money retained outside the consolidated revenue fund” Guidance
General Regulatory Active Administrative Monetary Penalties - General Regulatory GR0013APP Enforcement: General Administrative Monetary Penalties Guidance
General Regulatory Active Whistle-blower GR0015APP Whistle-blower Guidance
General Regulatory Inactive Consumer Protection - General Regulatory GR0001ORG Treating Financial Services Consumers Fairly Guideline: Frequently Asked Questions
General Regulatory Active Risk Management GR0016INT Information Technology (“IT”) risk management
General Regulatory Inactive Consumer Protection - General Regulatory GR0002ORG Treating Financial Services Consumers Fairly Guideline
General Regulatory Inactive Hearing Procedures GR0006ORG Rules of Practice and Procedure for Hearings Before the Superintendent of Financial Services
General Regulatory Active Service Standards - General Regulatory GR0009APP FSRA Service Standards
General Regulatory Active Consumer Protection - General Regulatory GR0008APP Fair Treatment of Customers in Insurance
General Regulatory Inactive Advisory Board GR0007ORG Advisory Board
General Regulatory Inactive Filing - General Regulatory GR0003ORG Rule #1 - Electronic Service and Delivery Rule
General Regulatory Inactive Filing - General Regulatory GR0004ORG Rule #2 - Mandatory Electronic Filings Rule
General Regulatory Active Innovation GR0018DEC Affiliated insurers carrying on business as a common undertaking pursuant to s. 392.2(8) of the Insurance Act
General Regulatory Active Retirement PC0048INT Understanding Decumulation Products
General Regulatory Inactive Filing - General Regulatory GR0005ORG Superintendent's Electronic Service & Delivery and Filing Rules
General Regulatory Active Innovation GR0010APP Test and Learn Environments (TLEs) for Financial Services Innovation
General Regulatory Active Administrative Monetary Penalties - Insurance GR0011APP Transparent Communication of FSRA Enforcement Action
Co-operative Active Offerings CC0001INT High-Risk Offerings issued under the Co-operative Corporations Act
Pensions 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
Pensions Inactive Funding PE0674ORG Temporary Solvency Funding Relief Measures
Pensions Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
Pensions 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
Pensions Active Amendments PE0302INT Actions to avoid deregistration of a pension plan under the Federal Income Tax Act
Pensions Inactive Wind up PE0629ORG Notice of Proposal for Partial Wind Up
Pensions Inactive Miscellaneous PE0112ORG A Guide To Understanding Your Pension Plan
Pensions Inactive Miscellaneous PE0519ORG No Civil Collection By PCO
Pensions Inactive Asset Transfers PE0504ORG General Procedures For Plan Mergers ­ PBA, 1987 ss. 27(1), s. 82
Pensions Inactive Locked-in Accounts PE0440ORG_ Amendments to the ITA (Canada) Regulation and Effect on LIFs
Pensions Inactive Locked-in Accounts PE0472ORG 2008 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Family Law PE0650ORG Family law - Questions & Answers (pre 2016)
Pensions Inactive Benefits PE0369ORG Transfer to Locked-in RRSP May Result In Loss Of Rights
Pensions Inactive Surplus PE0604ORG Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
Pensions Inactive Spousal Rights PE0565ORG Entitlement to Spousal Joint and Survivor Benefit - PBA, 1990, s. 44
Pensions Inactive Membership PE0500ORG Mandatory vs Voluntary - PBA, 1987 c. 10(1)2, s. 26
Pensions Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
Pensions Inactive Administration - Pensions PE0252ORG Insurance Company Not Administrator for Guaranteed Annuity Contracts
Pensions Active Filing - Pensions PE0257ORG Actuarial Filing for Plan Amendments
Pensions Inactive Filing - Pensions PE0394ORG Fund Statements Or Plan Statements
Pensions Inactive Pension Decisions PE0577ORG Notices and Orders, PBA, 1990 s. 69, ss. 70(5), ss. 89(5) (Omitted from Winter-Spring 1996 Bulletin 6/3)
Pensions Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0510ORG Late Assessment Payments - Calculation of Interest - 1995 - O. Reg. 909 s. 37
Pensions Inactive Commuted Value PE0652ORG Commuted Value Calculation Standard - FAQs
Pensions Inactive Multi-jurisdictional issues PE0016ORG E-blast - MJPPA - to plans without Quebec members
Pensions Active Wind up PE0181ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Pensions Active Wind up PE0676ORG New Requirements for Grow-In, Opting Out of Grow-In and Partial Wind Up
Pensions Inactive Miscellaneous PE0189ORG Pensions
Pensions Inactive Asset Transfers PE0036ORG Aegon Canada Inc. and Transamerica Life Canada v. ING Canada Inc.
Pensions Inactive Locked-in Accounts PE0071ORG Financial Hardship Unlocking Webcast
Pensions Inactive Locked-in Accounts PE0451ORG 1999 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0483ORG 2017 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Active Benefits PE0239ORG Indexing
Pensions Active Plan Types PE0081ORG Individual Pension Plans
Pensions Inactive Surplus PE0586ORG Distribution To Employer on Wind Up - PBA, 1990 s. 78 and 79, O. Reg 909 (708/87 and 743/91 [eff. Dec. 18/91]) c. 7a(1)(b)
Pensions Inactive Information and Statements PE0641ORG Items marked “Private” and “Confidential”
Pensions Inactive Refunds PE0545ORG Notice To Members A Necessary Pre-Condition - PBA, 1987 ss. 79(4)*
Pensions Active Administration - Pensions PE0078ORG Biennial Statements Required for Former and Retired Members
Pensions Inactive Administration - Pensions PE0316ORG Role and Responsibilities
Pensions Inactive Filing - General Regulatory PE0668ORG Rule #3 - Optional Electronic Filings Rule
Pensions Inactive Filing - Pensions PE0331ORG Forms
Pensions Inactive Filing - Pensions PE0684ORG Rules concerning the Statement of Investment Policies and Procedures (SIPP)
Pensions Inactive Locking in PE0493ORG Locking In of Pension Funds When Member Leaves the Country
Pensions Active Funding PE0007ORG Treatment of Excess Contributions
Pensions Inactive Funding PE0648ORG FAQs - Letters of Credit (2012)
Pensions Active Commuted Value PE0169ORG Timing of Termination Statement
Pensions Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Pensions Active Amendments PE0127ORG Change of Custodian – Filing and Amendment Requirements
Pensions Inactive Wind up PE0619ORG Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund
Pensions Inactive Miscellaneous PE0069ORG Information Sessions
Pensions Inactive Miscellaneous PE0414ORG Pension Plan Survival and the PCO A Two Way Street
Pensions Inactive Asset Transfers PE0235ORG Withdrawal of Application for Consent to a Transfer of Assets
Pensions Active Locked-in Accounts PE0150ORG Schedule 1.1 Life Income Funds (New LIFs)
Pensions Inactive Locked-in Accounts PE0462ORG General Requirements
Pensions Active Locked-in Accounts PE0682ORG FAQs on the Effects of Changes on Other Unlocking Applications
Pensions Inactive Benefits PE0359ORG Form of Benefit Payment
Pensions Active Surplus PE0164ORG Surplus Distribution by Written Agreement - The Role of Legal Counsel
Pensions Inactive Surplus PE0669ORG Questions and Answers relating to Surplus Withdrawal On Wind Up - Section 78(2) Notice Requirements (2012)
Pensions Inactive Membership PE0499ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Pensions Inactive Registration PE0555ORG Pension Plan Document Checklist
Pensions Inactive Administration - Pensions PE0125ORG Waiver of Biennial Statements for Missing Former and Retired Members
Pensions Inactive Administration - Pensions PE0558ORG Amendment - Registration Not Confirmed
Pensions Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
Pensions Inactive Filing - Pensions PE0342ORG General Information Regarding Annual Information Returns and Pension Assessments
Pensions Inactive Investments - Pensions PE0430ORG Investment in a Limited Partnership
Pensions Inactive Pension Decisions PE0532ORG Release of Hearing Documents Filed with the Commission
Pensions Active Funding PE0138ORG No Provision to Amortize Negative Solvency Balance
Pensions Inactive Funding PE0675ORG 2009 Solvency Funding Relief Measures
Pensions Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Pensions Inactive Supervisory Approach PE0308ORG Determination of the Solvency Liability Adjustment
Pensions Active Wind up PE0021ORG Overpayments and Plan Wind Up - FAQs
Pensions Inactive Wind up PE0630ORG Notice and Consent Requirements on Partial Plan Wind Up
Pensions Inactive Miscellaneous PE0113ORG Pension Bulletins (Prior to October 2009)
Pensions Inactive Miscellaneous PE0523ORG Communications Between the PCO and Plan Administrators
Pensions Inactive Asset Transfers PE0505ORG Merger Policy - September 1993 - PBA, 1990 s. 81, O. Reg. 909 s. 7
Pensions Inactive Locked-in Accounts PE0441ORG Life Income Fund Update and Revised Schedule 1 of Regulation 909
Pensions Inactive Locked-in Accounts PE0473ORG 2009 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions
Pensions Inactive Benefits PE0406ORG Age-Related Benefit Formulae
Pensions Inactive Surplus PE0605ORG Surplus Distribution in Cash in Continuing Plan