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 401 to 500 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Pensions Inactive Filing - Pensions PE0382ORG Extension of Deadline for Filings
Pensions Inactive Investments - Pensions PE0434ORG Compliance with Federal Investment Regulations or Ontario Investment Rules
Pensions Inactive Pension Decisions PE0536ORG Notice of Pre-Hearing Conference
Pensions Active Funding PE0216ORG Suspension of Employer Contributions in Defined Contribution Plans
Pensions Active Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
Pensions Inactive Commuted Value PE0613ORG Commuted Value Transfer Where Plan Underfunded
Pensions Inactive Supervisory Approach PE0204INF Pension Sector Emergency Management Response (June 2020)
Pensions Active Wind up PE0175ORG Treatment of Prior Year Credit Balance
Pensions Inactive Wind up PE0634ORG Restrictions on Payments in Deficit Situations (November 2011)
Pensions Active Miscellaneous PE0117ORG Superintendent Orders (from 2009 Onwards)
Pensions Active Miscellaneous PE0641INF A guide for employers - Communicating the value of your pension plan
Pensions Active Locked-in Accounts PE0060ORG Financial Hardship Unlocking Questions & Answers
Pensions Inactive Locked-in Accounts PE0445ORG Transfer of Locked-in Funds by Financial Institutions
Pensions Inactive Locked-in Accounts PE0477ORG 2011 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Active Benefits PE0140ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Active Interest PE0217ORG Average Fund Rate for Employee Contributions
Pensions Inactive Surplus PE0527ORG Surplus Refund Applications on Wind Up - Acknowledgment of Applications, Representations and Communication of Commission Decision, PBA, 1990 ss. 78(3), O. Reg. 909 ss. 8(2)
Pensions Active Information and Statements PE0254ORG Member's Right to Information, Annual Statements, Termination Statements, Notices, PBA 1990, s. 25-30, 42, O. Reg. 909 s. 28, 39-46 Effective When Published
Pensions Active Refunds PE0271ORG Application for Reimbursement of Employer Overpayment from a Continuing Pension Plan
Pensions Inactive Administration - Pensions PE0310ORG Expenses Payable from Pension Fund
Pensions Inactive Filing - Pensions PE0305ORG Compliance With Actuarial Professional Standards
Pensions Inactive Filing - Pensions PE0569ORG Conflict of Interest Requirement
Pensions Inactive Locking in PE0487ORG Interest Locked in
Pensions Inactive Funding PE0398ORG Impact Of Solvency Funding
Pensions Active Pension Benefits Guarantee Fund (PBGF) PE0683ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
Pensions Inactive Annuities PE0346ORG Fully Insured Money Purchase Group Annuity
Pensions Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
Pensions Active Wind up PE0283ORG Original and Successor Pension Plans - Section 81 Does Not Preclude Wind Up of Original Plan
Pensions Inactive Miscellaneous PE0043ORG Lester Wong, FSCO's Interim Deputy Superintendent, Pensions
Pensions Active Miscellaneous PE0291ORG Nortel Ontario Beneficiary Direction, Consent & Waiver
Pensions Active Asset Transfers PE0223INF FSRA’s Consent to SEPP to JSPP Transactions under sections 80.4 and 81.0.1 of the Pension Benefits Act
Pensions Active Locked-in Accounts PE0095ORG FAQs on New Life Income Funds (LIFs)
Pensions Inactive Locked-in Accounts PE0456ORG Spousal Death Benefit
Pensions Inactive Locked-in Accounts PE0646ORG Financial Hardship Unlocking Fees (2009)
Pensions Active Benefits PE0264ORG Past Benefits - Members Option
Pensions Inactive Plan Types PE0520ORG Pension Plans are Not Flexible Benefit Plans
Pensions Inactive Surplus PE0591ORG Levels of Consent Required Pursuant to Section 10.1 of Regulation 909
Pensions Active Membership PE0156ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Pensions Inactive Registration PE0549ORG Changing Province Of Registration
Pensions Inactive Administration - Pensions PE0119ORG Fees and Expenses for Wind Ups and Surplus Refund Applications
Pensions Inactive Administration - Pensions PE0321ORG Approved Pension Forms
Pensions Inactive Filing - Pensions PE0336ORG Late AIR Filing Fees - Updated Interest Table
Pensions Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
Pensions Inactive Pension Decisions PE0386ORG Results of Charges Laid Under the PBA and Regulations
Pensions Inactive Funding PE0014ORG Quarterly Update on Estimated Solvency Funded Status of Defined Benefit Plans in Ontario
Pensions Inactive Funding PE0658ORG Other Changes to the Regulation - O.Reg. 239/09
Pensions Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Pensions Inactive Supervisory Approach PE0200INF Pension Sector Emergency Management Response
Pensions Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Inactive Wind up PE0624ORG Distribution of Benefits on Partial Wind Up (March 2007)
Pensions Inactive Miscellaneous PE0104ORG Consultations and Proposed Legislation
Pensions Inactive Miscellaneous PE0419ORG Publication of Decisions made under the Pension Benefits Act, R.S.O. 1990, c. P.8
Pensions Inactive Asset Transfers PE0352ORG Asset Transfers Between Insurance Contracts or Policies
Pensions Active Locked-in Accounts PE0295ORG Frequently Asked Questions - Unlocking by Non-resident Former Member -Section 50.0.1 of the PBA
Pensions Inactive Locked-in Accounts PE0467ORG 2004 LIF Maximum Payment Amount Table
Pensions Inactive Family Law PE0074ORG Webinar on Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Pensions Inactive Benefits PE0364ORG Portability Rights If Vested But Not Locked-In
Pensions Inactive Surplus PE0599ORG Making Application Under ss. 7a(2)(c) - O. Reg. 708/87
Pensions Active Spousal Rights PE0209ORG Options to Spouse on Marriage Breakdown
Pensions Inactive Membership PE0374ORG Requirements For Full and Part-Time Employees
Pensions Active Retirement PE0246ORG Retirement Dates
Pensions Active Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
Pensions Active Filing - Pensions PE0126ORG General Information Regarding Annual Information Returns
Pensions Inactive Filing - Pensions PE0389ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Pensions Inactive Investments - Pensions PE0435ORG Transitional Investment Rules
Pensions Inactive Pension Decisions PE0537ORG Release of Pre-Hearing Conference Documents Filed with the Commission
Pensions Active Funding PE0227ORG Requirement for Submission of Actuarial Reports and Cost Certificates
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0506ORG Assessment Based on Last Report Regulation 909 ss. 3(1) and 37
Pensions Inactive Commuted Value PE0614ORG Responsibilities of Fund Trustee - Transfer of Assets Between Plans
Pensions Inactive Supervisory Approach PE0664ORG FAQs - Targeted Review: Form 7 – Contribution Reporting & Monitoring Process (2017)
Pensions Inactive Wind up PE0176ORG 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 Wind up PE0635ORG Significant Numbers of Members
Pensions Inactive Miscellaneous PE0184ORG Active Pension Policies
Pensions Inactive Asset Transfers PE0031ORG Asset Transfers - Frequently Asked Questions
Pensions Active Locked-in Accounts PE0061ORG Financial Hardship Unlocking Questions & Answers
Pensions Inactive Locked-in Accounts PE0446ORG Minimum and Maximum Withdrawals
Pensions Inactive Locked-in Accounts PE0478ORG 2012 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Active Benefits PE0141ORG Benefit Accrual - Application to MEPPs
Pensions Active Interest PE0218ORG Crediting Interest on Employee Contributions
Pensions Inactive Surplus PE0528ORG Surplus Refund Applications on Wind Up - Late Representations and Submissions
Pensions Active Information and Statements PE0255ORG Members’ Annual Statements and Termination Statements
Pensions Active Refunds PE0272ORG Application for Refund of Contributions to Plan Members or Former Members
Pensions Inactive Administration - Pensions PE0023ORG Information for Pension Plan Administrators
Pensions Inactive Administration - Pensions PE0311ORG Finders Fee or Insurance Broker Commission Payable from Pension Fund
Pensions Inactive Filing - Pensions PE0306ORG Actuarial Assumption Guidelines for Final Average Plans - Approval of Actuarial Reports
Pensions Inactive Filing - Pensions PE0570ORG Guide To Completing a SIP&G
Pensions Inactive Locking in PE0488ORG Locked-in RRSP Can Purchase Annuity At Age 55
Pensions Inactive Funding PE0001ORG Solvency Funding Relief Measures
Pensions Inactive Funding PE0399ORG Contribution Holidays and Actuarial Reports
Pensions Inactive Commuted Value PE0005ORG Commuted Value Transfers-Superintendent's Approval
Pensions Inactive Annuities PE0347ORG Mortality Tables and Sex Discrimination
Pensions Inactive Multi-jurisdictional issues PE0420ORG How to Change Province of Registration
Pensions Active Wind up PE0288ORG Full and Partial Wind Ups - Frequently Asked Questions
Pensions Inactive Miscellaneous PE0044ORG FSCO Deputy Superintendent of Pensions: Statement on pension plans in Ontario
Pensions Inactive Miscellaneous PE0409ORG Winter 1995 Bulletin
Pensions Inactive Asset Transfers PE0230ORG Asset Transfer on Reorganization
Pensions Inactive Locked-in Accounts PE0096ORG Locked-In Accounts
Pensions Inactive Locked-in Accounts PE0457ORG Spousal Pre-retirement Death Benefit
Pensions Inactive Locked-in Accounts PE0647ORG Financial Hardship Unlocking Fees