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 201 to 300 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Asset Transfers PE0348ORG Asset Transfer - Successor Plans
Pensions Active Locked-in Accounts PE0151ORG Schedule 1 Life Income Funds (Old LIFs)
Pensions Inactive Locked-in Accounts PE0463ORG Locked-In Retirement Accounts (LIRAs)
Pensions 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
Pensions Inactive Benefits PE0360ORG Pregnancy and Parental Leave
Pensions Active Surplus PE0165ORG Undistributed Surplus on Full or Partial Wind Up
Pensions Inactive Surplus PE0670ORG Questions and Answers relating to Surplus - Regulations effective July 1, 2012
Pensions Inactive Membership PE0370ORG Clarification (formerly Interpretation Bulletin I)
Pensions Inactive Registration PE0556ORG Notice of Revised Document Checklist
Pensions Active Administration - Pensions PE0203INF Missing Members Principles and Practices
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 PE0213ORG Contributory and Non-Contributory Pension Plans
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0028ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF)
Pensions Inactive Commuted Value PE0610ORG Recalculation of Transfer Value Not Permitted in Most Instances
Pensions Inactive Supervisory Approach PE0405ORG Court Proceedings – Involvement of FSCOSuperintendent of Financial Services
Pensions Active Wind up PE0080ORG Questions and Answers on the New Grow-in Rules under Section 74 of the Pension Benefits Act
Pensions Inactive Wind up PE0631ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Pensions Active Miscellaneous PE0114ORG Superintendent Consents (from 2009 onwards)
Pensions Inactive Miscellaneous PE0525ORG Records Maintenance and Retention
Pensions Inactive Asset Transfers PE0686ORG FAQ - Asset Transfers (2014)
Pensions Inactive Locked-in Accounts PE0442ORG No Provision for Small Amounts
Pensions Inactive Locked-in Accounts PE0474ORG 2009 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Active Benefits PE0130ORG Definition of Bridging Benefit
Pensions Inactive Benefits PE0407ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Inactive Surplus PE0606ORG Allocation of Surplus Distributed to Members and Former Members on Wind Up
Pensions Inactive Spousal Rights PE0567ORG Same-Sex Spouse Survivor Benefits
Pensions Inactive Membership PE0502ORG No Transfer Rights on Suspension of Plan Membership - PBA, 1987 ss. 64(1)
Pensions Inactive Administration - Pensions PE0293ORG Pension Assessments - Frequently Asked Questions
Pensions Inactive Filing - Pensions PE0294ORG Re-filing of Annual Information Return (AIR) and Pension Benefits Guarantee Fund Assessment Certificate (PBGF) Forms - Frequently Asked Questions
Pensions Inactive Filing - Pensions PE0395ORG Requirement for Auditor's Report
Pensions Inactive Pension Decisions PE0529ORG Commission Meetings - Purpose and Procedure
Pensions Active Funding PE0284ORG Contributions In-Kind Not Permitted
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0513ORG Coverage and Funding - PBA, 1987 s. 85
Pensions Active Annuities PE0195APP Approach to Requirements After Certain Annuity Purchases for Defined Benefit Plans
Pensions Inactive Multi-jurisdictional issues PE0024ORG Agreement Respecting Multi-jurisdictional Pension Plans
Pensions Active Wind up PE0183ORG Restrictions on Payments on wind up where there is a Deficit
Pensions Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Pensions Active Miscellaneous PE0194ORG Beware of Scams Involving Your Retirement Savings, Regulators Warn
Pensions Inactive Asset Transfers PE0038ORG Trust Issues On Plan Transfer/Merger (Transamerica)
Pensions Active Locked-in Accounts PE0092ORG FAQs on Old Life Income Funds (LIFs)
Pensions Inactive Locked-in Accounts PE0453ORG 2001 LIF Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0485ORG Locked-In Retirement Income Funds (LRIFs)
Pensions Active Benefits PE0261ORG Amendments for Benefit Improvements - Notice and Funding
Pensions Active Plan Types PE0158ORG Approaches and Revenue Canada Considerations
Pensions Inactive Surplus PE0588ORG Changes to the Surplus Application Review Process - Effective on and after September 1, 1994
Pensions Inactive Information and Statements PE0524ORG Photocopies of Files under section 30 of the PBA, 1990
Pensions Inactive Refunds PE0547ORG Application for Refund of Employer Overpayment - PBA ss. 78(1) and (4), as amended
Pensions Active Administration - Pensions PE0085ORG New Definitions for "Retired Member" and "Former Member"
Pensions Inactive Administration - Pensions PE0318ORG Insurance Company Not Administrator for Annuity Contracts
Pensions Inactive Filing - Pensions PE0333ORG Late Fees
Pensions Inactive Investments - Pensions PE0076ORG Investment
Pensions Inactive Locking in PE0495ORG Non-Redeemable RRSP Investment
Pensions Active Funding PE0011ORG Letters of Credit
Pensions Inactive Funding PE0655ORG The Determination of Whether a Plan is a "Closed Plan" (pre May 21, 2019)
Pensions Active Commuted Value PE0172ORG Contractual Provision for Indexation
Pensions Inactive Supervisory Approach PE0192ORG Targeted Reviews
Pensions Active Amendments PE0240ORG Defined Contribution to Defined Benefit
Pensions Inactive Wind up PE0621ORG Employer Intention Respecting Surplus in a Wind-up Report
Pensions Inactive Miscellaneous PE0082ORG Legislative and Regulatory Changes
Pensions Inactive Miscellaneous PE0416ORG PCO Affected by Government Constraints New Approach to Communications Adopted
Pensions Inactive Asset Transfers PE0349ORG Asset Transfer - Successor Plans
Pensions Inactive Locked-in Accounts PE0152ORG 2019 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0464ORG Life Income Funds (LIFs)
Pensions Active Family Law PE0053ORG The Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship on and after January 1, 2012
Pensions Inactive Benefits PE0361ORG Pregnancy and Parental Leave - Employee Contributions
Pensions Active Surplus PE0166ORG Surplus Distribution in Cash in Continuing Plan
Pensions Active Spousal Rights PE0090ORG Payment of A Survivor Pension Small Amount - Section 44(7) of the Pension Benefits Act
Pensions Inactive Membership PE0371ORG Class and Eligibility
Pensions Inactive Registration PE0556ORG Notice of Revised Document Checklist
Pensions Active Administration - Pensions PE0204APP Waiver of Biennial Statements for Missing Former and Retired Members
Pensions Active Filing - Pensions PE0057ORG Financial Statements
Pensions Inactive Filing - Pensions PE0344ORG Unsigned AIRs
Pensions Inactive Investments - Pensions PE0432ORG Prudence
Pensions Inactive Pension Decisions PE0534ORG Pre-Hearing Conference Procedures
Pensions Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0110ORG Pension Benefits Guarantee Fund (PBGF)
Pensions Inactive Commuted Value PE0611ORG Recalculation of Transfer Values
Pensions Supervisory Approach PE0580ORG Delegation of the Superintendent’s Authorities - Financial Services Commission of Ontario Act, 1997, ss. 5(3)
Pensions Active Wind up PE0173ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Pensions Inactive Wind up PE0632ORG Payment of Immediate Pensions
Pensions Active Miscellaneous PE0115ORG Superintendent Declarations (from 2009 onwards)
Pensions Inactive Miscellaneous PE0526ORG Applications Received Prior to January 1, 1996 - Procedures for Resolution
Pensions Active Locked-in Accounts PE0040ORG A Guide to Applying for Special Access
Pensions Inactive Locked-in Accounts PE0443ORG Direct Transfer from Plan to LIF, Income Tax Act (Canada) s.147.3
Pensions Inactive Locked-in Accounts PE0475ORG 2010 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Benefits PE0131ORG Payments from a Defined Contribution/Money Purchase Benefit
Pensions Inactive Benefits PE0408ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Inactive Surplus PE0598ORG Procedures for Applications under ss. 7a(2) of O. Reg. 708/87 (743/91) (Grandfathering Provision)
Pensions Active Spousal Rights PE0653ORG Definition of "spouse"
Pensions Inactive Membership PE0503ORG Students Generally Not Eligible - PBA s. 1(1)
Pensions Active Administration - Pensions PE0296INT Pension Plan Administrator Roles and Responsibilities
Pensions Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Pensions Inactive Filing - Pensions PE0522ORG Simplified Filing Procedure
Pensions Inactive Locking in PE0497ORG Application of Pre and Post 1987 Vesting And Locking-In Rules
Pensions Inactive Funding PE0396ORG Designated Plans - Requirements for Maximum Funding Valuations
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0640ORG Ability to take contribution holidays and pay PBGF assessments – revised as per amendments in Regulation 105/19
Pensions Active Annuities PE0229ORG Mortality Tables and Sex Discrimination