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 301 to 400 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Multi-jurisdictional issues PE0025ORG Questions and Answers on 2016 Agreement Respecting Multi-jurisdictional Pension Plans
Pensions Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Pensions Active Miscellaneous PE0041ORG Consumer Brochures
Pensions Active Miscellaneous PE0285ORG FAQs on the Most Significant Changes under Bill 120 in force on December 8, 2010 and July 1, 2012
Pensions Inactive Asset Transfers PE0128ORG Types of Asset Transfers
Pensions Active Locked-in Accounts PE0093ORG FAQs on Rules for Ontario Locked-In Accounts
Pensions Inactive Locked-in Accounts PE0454ORG 2002 LIF Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0644ORG Financial Hardship Unlocking Questions & Answers (2012 - 2014)
Pensions Active Benefits PE0262ORG Union Membership as Condition for Benefit Improvement
Pensions Active Plan Types PE0159ORG Pension Plans are Not Flexible Benefit Plans
Pensions Inactive Surplus PE0589ORG Surplus Distribution - The Role of Legal Counsel in Obtaining Written Consent
Pensions Active Membership PE0154ORG Eligibility for Membership in a Pension Plan
Pensions Inactive Refunds PE0548ORG Extension of Time Limit Under Section 78(4) - PBA s. 105
Pensions Inactive Administration - Pensions PE0099ORG Accessing Plan Records and Information
Pensions Inactive Administration - Pensions PE0319ORG Mandatory for MEPPs Established by Collective Agreements or Trust Agreements
Pensions Inactive Filing - Pensions PE0334ORG Late Filing Fees
Pensions Active Investments - Pensions PE0144ORG Prudent Investment Practices for Derivatives
Pensions Inactive Pension Decisions PE0384ORG Enforcement Matters to be Published Charges - Charges are Laid under the PBA
Pensions Inactive Locking in PE0496ORG Self-Directed RRSPs And Home Mortgages
Pensions Active Funding PE0012ORG Funding and Actuarial Filing Requirements For Plan Improvements under the New Funding Regime
Pensions Inactive Funding PE0656ORG Treatment of Excess Contributions (pre May 21, 2019)
Pensions Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Pensions Active Supervisory Approach PE0197APP Pension Sector Guiding Principles
Pensions Active Amendments PE0241ORG For Applications Received after March 26, 1992
Pensions Inactive Wind up PE0622ORG Filing Deadlines
Pensions Active Miscellaneous PE0083ORG Legislative Changes July 1, 2012
Pensions Inactive Miscellaneous PE0417ORG Invitation to Serve on Advisory Committees to the PCO
Pensions Inactive Asset Transfers PE0350ORG Notification of Change of Carrier
Pensions Active Locked-in Accounts PE0153ORG Schedule 2 Locked-In Retirement Funds (LRIFs)
Pensions Inactive Locked-in Accounts PE0465ORG Schedule 1 Life Income Funds (Old LIFs)
Pensions Inactive Family Law PE0054ORG FAQs - Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Pensions Inactive Benefits PE0362ORG Pregnancy and Parental Leave Governed By The Employment Standards Amendment Act
Pensions 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
Pensions Active Spousal Rights PE0207ORG Marriage Breakdown and Pension Credits
Pensions Inactive Membership PE0372ORG_ Individuals
Pensions Inactive Registration PE0557ORG Legal Effect, PBA, 1987 s. 10, s. 16 & s. 17
Pensions Inactive Administration - Pensions PE0210ORG Administrative Fees and Expenses Payable from Pension Fund
Pensions Inactive Filing - Pensions PE0066ORG Pension Forms
Pensions Inactive Filing - Pensions PE0381ORG Extension of Deadline for Funding in Active Defined Benefit Plans
Pensions Inactive Investments - Pensions PE0433ORG Securities Investments
Pensions Inactive Pension Decisions PE0535ORG Role of Presiding Officer at Pre-Hearing Conference
Pensions Active Funding PE0215ORG Failure to Remit Member Contributions
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0111ORG FAQs - Pension Benefits Guarantee Fund (PBGF)
Pensions Inactive Commuted Value PE0612ORG Updated CIA Transfer Value Recommendations
Pensions Inactive Supervisory Approach PE0581ORG Filing Applications with the Superintendent of Financial Services
Pensions Active Wind up PE0174ORG Conditional Notice of Intended Wind Up Not Permitted
Pensions Inactive Wind up PE0633ORG Restrictions on Payments in Deficit Situations (November 2003)
Pensions Active Miscellaneous PE0116ORG Superintendent Notices of Intended Decision (from 2009 onwards)
Pensions Inactive Miscellaneous PE0579ORG General Announcement: The Status of Published PCO Policies under FSCO
Pensions Active Locked-in Accounts PE0059ORG Financial Hardship Unlocking User Guide For Financial Institutions
Pensions Inactive Locked-in Accounts PE0444ORG Ontario Life Income Funds (LIFs) Direct Transfer of Locked-in Funds and Administration Issues
Pensions Inactive Locked-in Accounts PE0476ORG 2010 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Active Benefits PE0132ORG Pregnancy, Parental and Emergency Leave
Pensions Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Pensions Inactive Surplus PE0597ORG Application by Employer for Payment of Surplus on Partial Wind Up of a Pension Plan
Pensions Inactive Information and Statements PE0102ORG General Information About Inquiries and Complaints for Pension Plan Beneficiaries
Pensions Active Refunds PE0160ORG Refund of Additional Voluntary Contributions to Active Members
Pensions Inactive Administration - Pensions PE0309ORG Consulting and Actuarial Fees For Bargaining Purposes Not Payable from Pension Fund
Pensions Inactive Filing - Pensions PE0304ORG Change To Actuarial Review Procedure
Pensions Inactive Filing - Pensions PE0568ORG Conflicts of Interest and Code of Ethics
Pensions Inactive Locking in PE0486ORG Shortened Life Expectancy
Pensions Inactive Funding PE0397ORG Solvency Funding and the PBGF - Amendments to Regulation
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0642ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
Pensions Inactive Annuities PE0345ORG Guaranteed Annuity Contracts
Pensions Active Multi-jurisdictional issues PE0269ORG When and How to Change the Province of Registration for a Multi-jurisdictional Pension Plan
Pensions Active Wind up PE0282ORG Where Employer Sells, Assigns or Disposes the Business or assets for the Business
Pensions Active Miscellaneous PE0042ORG Know the facts about your registered pension plan
Pensions Active Miscellaneous PE0286ORG Bill 236, Pension Benefits Amendment Act, 2010 - Frequently Asked Questions
Pensions Active Asset Transfers PE0205APP Supervisory Approach to Defined Benefit Asset Transfers Under the Pension Benefits Act
Pensions Active Locked-in Accounts PE0094ORG FAQs on Unlocking a Locked-in Account if you are a Non-Resident of Canada
Pensions Inactive Locked-in Accounts PE0455ORG 2003 LIF Maximum Payment Amount Table
Pensions Inactive Locked-in Accounts PE0645ORG Eligibility for Financial Hardship Access to Locked-In Funds (2000)
Pensions Active Benefits PE0263ORG Settlement of Benefits
Pensions Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
Pensions Inactive Surplus PE0590ORG Surplus Distribution to an Employer - PBA, s. 78 and 79 and Reg. 909, s. 8
Pensions Active Membership PE0155ORG Class of Employees
Pensions Active Registration PE0161ORG Registration of a Pension Plan and a Pension Plan Amendment
Pensions Active Administration - Pensions PE0118ORG Pension Fund Administration – Responsibilities of Fund Holders
Pensions Inactive Administration - Pensions PE0320ORG Communications Between PCO and Plan Administrators
Pensions Inactive Filing - Pensions PE0335ORG Late Filing Fees - How to Calculate Interest on Overdue Annual Filing Fee Payments
Pensions Inactive Investments - Pensions PE0145ORG Statements of Investment Policies and Procedures (SIPPs) for Member-Directed Defined Contribution Plans
Pensions Inactive Pension Decisions PE0385ORG Charges are Laid under the PBA - Union Drawn Steel
Pensions Inactive Funding PE0013ORG 2018 Report on the Funding of Defined Benefit Pension Plans in Ontario - 15th Annual Report
Pensions Inactive Funding PE0657ORG Solvency Funding Relief Questions Answered (2009)
Pensions Active Commuted Value PE0202APP Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans)
Pensions Active Supervisory Approach PE0199APP Supervisory Approach for Single Employer Defined Benefit Pension Plans that are Actively Monitored
Pensions Inactive Amendments PE0273ORG Reduction of Accrued Benefits and/or Refunds or Payments to Avoid Revocation by Canada Revenue Agency of Registration of a Pension Plan
Pensions Inactive Wind up PE0623ORG Individual Statement At Wind Up
Pensions Inactive Miscellaneous PE0103ORG FSRA Pension Plan Information Access
Pensions Inactive Miscellaneous PE0418ORG PCO Advisory Committee Members
Pensions Inactive Asset Transfers PE0351ORG Types of Asset Transfers
Pensions Active Locked-in Accounts PE0196INF Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0466ORG Schedule 1.1 Life Income Funds (New LIFs)
Pensions Inactive Family Law PE0070ORG Tutorials
Pensions Inactive Benefits PE0363ORG Pregnancy and Parental Leave Cannot Be Conditional
Pensions 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)
Pensions Active Spousal Rights PE0208ORG Additional Options to Spouse on Marriage Breakdown
Pensions Inactive Membership PE0373ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Pensions Active Advisory Committees PE0228ORG Purpose of Plan Advisory Committees
Pensions Inactive Administration - Pensions PE0211ORG Payable from Pension Fund