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 101 to 200 of 1065 entries
Sector Status Category Guidance Number Guidance Name
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 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 PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0511ORG Late Assessment Payments - Updated Interest Table
Pensions Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As
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 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 PE0009ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans
Pensions Inactive Funding PE0685ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans (pre May 21, 2019)
Pensions Active Commuted Value PE0170ORG No Obligation For Other Plans To Accept Transfer
Pensions Inactive Supervisory Approach PE0190ORG Defined Benefit Application Processes and Service Targets
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 Active Administration - Pensions PE0253ORG Requirement to Provide Information to Members
Pensions Inactive Filing - Pensions PE0292ORG Options for Prescribed Filings - Frequently Asked Questions
Pensions Inactive Filing - Pensions PE0394ORG Revised Filing Requirements
Pensions Inactive Pension Decisions PE0578ORG Notices and Orders
Pensions Active Funding PE0212ORG Collection of Unremitted Contribution
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0003ORG Ability to Take Contribution Holidays and Pay PBGF Assessments
Pensions Inactive Commuted Value PE0609ORG Mortality Tables For Calculation - CIA Recommendations
Pensions Inactive Supervisory Approach PE0403ORG Disclosure Requirements for Financial Statements Filed Pursuant to Regulation
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
Pensions Inactive Spousal Rights PE0566ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Pensions Inactive Membership PE0501ORG Mandatory and Voluntary - Changes After Effective Date
Pensions Inactive Administration - Pensions PE0317ORG Handling of Plan Fund Expenses and Maintenance of Plan Records
Pensions Inactive Filing - Pensions PE0332ORG Failure to File
Pensions Active Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
Pensions Inactive Locking in PE0494ORG On Termination
Pensions Inactive Recovery Planning PE0544ORG Applications to the Commission - Funding Deficiency - PBA, 1987 ss. 64(7)
Pensions Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0512ORG Assessment and Member Fees
Pensions Active Annuities PE0008ORG Frequently Asked Questions pertaining to Annuity Purchase and Discharge
Pensions Inactive Multi-jurisdictional issues PE0017ORG E-blast - MJPPA - to plans with Quebec members
Pensions Active Wind up PE0182ORG Payment of Immediate Pensions & Other Benefits
Pensions Inactive Miscellaneous PE0029ORG Archived Content
Pensions Active Miscellaneous PE0193ORG Pension Scams Cost You More than Retirement Savings
Pensions Inactive Asset Transfers PE0037ORG Asset Transfers (Transamerica v. ING)
Pensions Inactive Locked-in Accounts PE0072ORG Webcasts
Pensions Inactive Locked-in Accounts PE0452ORG 2000 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0484ORG 2018 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Active Benefits PE0260ORG Consent Benefits Where Amount of Benefit Not Determinable
Pensions Active Plan Types PE0107ORG Individual Pension Plans (IPPs)
Pensions Inactive Surplus PE0587ORG Surplus Distribution to an Employer - PBA, 1990, s. 78, s. 79 and O. Reg. 909, s. 8
Pensions Inactive Information and Statements PE0303ORG Members’ Annual Statement
Pensions Inactive Refunds PE0546ORG Application under subsection 78(4) PBA, 1990
Pensions Active Administration - Pensions PE0084ORG Opting out of the new grow-in provisions by JSPPs and MEPPs
Pensions Inactive Filing - Pensions PE0051ORG Superintendent of Financial Services Approved Family Law Forms
Pensions Inactive Filing - Pensions PE0343ORG Which AIRs Required at Wind Up
Pensions Inactive Investments - Pensions PE0431ORG Letters of Credit As Collateral In Securities Lending
Pensions Inactive Pension Decisions PE0533ORG Records of Proceedings for Appeal Purposes
Pensions Active Funding PE0010ORG Questions and Answers on Letters of Credit
Pensions Inactive Funding PE0654ORG FAQs - Actuarial
Pensions Active Commuted Value PE0171ORG No Transfers Outside Canada
Pensions Inactive Supervisory Approach PE0191ORG Application Processes and Service Targets