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 501 to 600 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Active Benefits PE0275ORG Joint and Survivor Pension Waived
Pensions Inactive Plan Types PE0649ORG FAQs - Jointly Sponsored Pension Plans (JSPP) (2011)
Pensions Inactive Surplus PE0592ORG Subsections 79(2) and (4) of the PBA Came Into Effect January 1, 1998
Pensions Active Membership PE0157ORG Mandatory versus Optional Membership in a Pension Plan
Pensions Inactive Registration PE0550ORG Common Problems
Pensions Active Administration - Pensions PE0120ORG Management and Retention of Pension Plan Records by the Administrator
Pensions Inactive Administration - Pensions PE0322ORG Requirement To Provide Information To Members
Pensions Inactive Filing - Pensions PE0337ORG Interest on Late AIR Fees
Pensions Active Investments - Pensions PE0147ORG Overview of Statements of Investments Policies and Procedures (SIPP) Requirements
Pensions Inactive Pension Decisions PE0387ORG Charges Laid under the PBA and Regulations - Union Drawn Steel Co. Ltd. and Maysfield Properety Management (1987) Inc.
Pensions Inactive Forms - General PE0518ORG Computer-generated Forms
Pensions Inactive Funding PE0088ORG Changes to Regulation 909 - June 2009
Pensions Inactive Funding PE0659ORG Asset Smoothing for Solvency Valuations and Contribution Holidays - Questions and Answers (2008 - 2010)
Pensions Active Commuted Value PE0247ORG Fully Insured Money Purchase Group Annuity
Pensions Inactive Supervisory Approach PE0201INF Pension Sector Emergency Management Response
Pensions Inactive Amendments PE0325ORG Challenge To An Adverse Amendment
Pensions Inactive Wind up PE0625ORG Distribution of Benefits on Partial Wind Up (September 2010)
Pensions Inactive Miscellaneous PE0105ORG Pensions
Pensions Inactive Miscellaneous PE0514ORG 1) How To Get Assistance from the PCO 2) Telephone Enquiries to the PCO
Pensions Inactive Asset Transfers PE0353ORG Interim Transfer of Assets on Purchase and Sale
Pensions Inactive Locked-in Accounts PE0436ORG Requirements of the Ontario Locked-In Retirement Account (LIRA)
Pensions Inactive Locked-in Accounts PE0468ORG 2005 LIF Maximum Payment Amount Table
Pensions Inactive Family Law PE0075ORG Resources from the Webinar on the Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Pensions Inactive Benefits PE0365ORG Improvement Of Benefits In Ongoing Plans
Pensions Inactive Surplus PE0600ORG Access To Surplus In Continuing Plans Permitted
Pensions Active Spousal Rights PE0274ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Pensions Inactive Membership PE0375ORG Part-time Employees and YMPE Test
Pensions Inactive Retirement PE0559ORG Normal Retirement Date - PBA, 1987 ss. 36(1)
Pensions Active Administration - Pensions PE0244ORG Inquiries to FSCO by the Administrator
Pensions Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
Pensions Inactive Filing - Pensions PE0390ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Pensions Inactive Investments - Pensions PE0521ORG Description
Pensions Inactive Pension Decisions PE0538ORG Continuation of Proceedings for Certain Applications Under the Current PBA once the Financial Services Commission of Ontario Act, 1997 (FSCO) comes into Force
Pensions Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0507ORG Assessments Subject to Retail Sales Tax
Pensions Inactive Commuted Value PE0377ORG Calculation In A Continuing Plan
Pensions Inactive Supervisory Approach PE0665ORG Targeted Reviews - Frequently Asked Questions (2017)
Pensions Inactive Wind up PE0177ORG Vesting, Locking In & Growing In on Wind Up
Pensions Inactive Wind up PE0636ORG Successor Plan Does Not Preclude Wind Up of Original Plan (December 1995)
Pensions Inactive Miscellaneous PE0185ORG InActive Pension Policies
Pensions Inactive Asset Transfers PE0032ORG Trust Issues on Pension Plan Asset Transfer1: Checklist
Pensions Inactive Locked-in Accounts PE0062ORG Financial Hardship Unlocking - Resources
Pensions Inactive Locked-in Accounts PE0447ORG 1995 Maximum Withdrawals
Pensions Inactive Locked-in Accounts PE0479ORG 2013 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Active Benefits PE0142ORG Benefit Accrual in a MEPP - Clarification
Pensions Inactive Interest PE0423ORG Crediting Interest on Employee Contributions
Pensions Inactive Surplus PE0582ORG Adequacy of Surplus Withdrawal Application
Pensions Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
Pensions Inactive Refunds PE0540ORG Applications to the Commission for Consent to a Refund - PBA, 1987 ss. 64(7) and (8)*
Pensions Inactive Administration - Pensions PE0030ORG Pension Assessments
Pensions Inactive Administration - Pensions PE0312ORG Payment on Wind Up
Pensions Inactive Filing - Pensions PE0307ORG Actuarial Assumptions Guidelines Solvency Valuations
Pensions Inactive Filing - Pensions PE0571ORG Confirmation or Amendment - Notification to PCO
Pensions Inactive Locking in PE0489ORG Effect Of Legislation on Locked in RRSP Funds
Pensions Active Funding PE0002ORG 2018 Funding Reform for Defined Benefit Pension Plans
Pensions Inactive Funding PE0400ORG Re-filing Election Report
Pensions Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
Pensions Inactive Supervisory Approach PE0015ORG Administrative Penalties Guideline
Pensions Inactive Multi-jurisdictional issues PE0421ORG Compliance Amendments Required For Quebec Members
Pensions Inactive Wind up PE0615ORG A Guide To The Wind Up Of A Pension Plan
Pensions Inactive Miscellaneous PE0046ORG e-Blasts: Pensions
Pensions Inactive Miscellaneous PE0410ORG Spring 1995 Bulletin
Pensions Inactive Asset Transfers PE0231ORG Interim Transfer of Assets on Purchase and Sale
Pensions Inactive Locked-in Accounts PE0097ORG Changes To The Rules For Ontario Locked-In Accounts - O. Reg. 239/09
Pensions Inactive Locked-in Accounts PE0458ORG Spousal Consent Required
Pensions Active Locked-in Accounts PE0678ORG FAQs on Locked-in Retirement Income Funds (LRIFs)
Pensions Active Benefits PE0277ORG Value of a Deferred Pension
Pensions Inactive Plan Types PE0651ORG FAQs - Individual Pension Plans (2012)
Pensions Inactive Surplus PE0593ORG Surplus Applications Affecting Members, Former Members or Other Persons with Employment in a Jurisdiction Other Than Ontario
Pensions Active Membership PE0219ORG No Transfer Rights on Suspension of Plan Membership
Pensions Inactive Registration PE0551ORG Preparing An Application For Registration
Pensions Active Administration - Pensions PE0121ORG Administrator’s Management of Inquiries and Complaints from Plan Beneficiaries
Pensions Inactive Administration - Pensions PE0323ORG Requirement To Make Documents Available On Request
Pensions Inactive Filing - Pensions PE0338ORG New Fees
Pensions Inactive Investments - Pensions PE0426ORG Derivative Instruments - Futures and Options
Pensions Inactive Pension Decisions PE0388ORG Ongoing Cases under the PBA and Regulations
Pensions Inactive Forms - General PE0661ORG FAQs - Forms (2010 - 2011)
Pensions Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Pensions Inactive Funding PE0672ORG 2016 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
Pensions Inactive Commuted Value PE0276ORG Commuted Value Transfers
Pensions Inactive Supervisory Approach PE0206INF Pension Sector Emergency Management Response
Pensions Inactive Amendments PE0326ORG Registration of Amendments
Pensions Inactive Wind up PE0626ORG Plan With No Members
Pensions Inactive Miscellaneous PE0106ORG Indalex Supreme Court Decision
Pensions Inactive Miscellaneous PE0515ORG Contacts for Assistance - AIR and PBGF Assessment Certificates
Pensions Inactive Asset Transfers PE0354ORG Superintendent Consent Required for Asset Transfer under subsection 81(8)
Pensions Inactive Locked-in Accounts PE0437ORG Shortened Life Expectancy - Provision in Plan Text
Pensions Inactive Locked-in Accounts PE0469ORG 2006 LIF Maximum Payment Amount Table
Pensions Active Family Law PE0100ORG Implications of Bill 14 Amendments on the Carrigan Decision
Pensions Inactive Benefits PE0366ORG Union Membership as Condition for Benefit Improvement
Pensions Inactive Surplus PE0601ORG Surplus Remaining in Wound-up Plans
Pensions Inactive Spousal Rights PE0562ORG Human Rights Commission Decision on the Definition of Spouse
Pensions Inactive Membership PE0376ORG Seasonal Workers
Pensions Inactive Retirement PE0560ORG Mandatory Retirement Date
Pensions Inactive Administration - Pensions PE0249ORG Administrative Fees and Expenses Payable from Pension Fund
Pensions Inactive Filing - Pensions PE0135ORG Extension of Deadline for Filings with FSCO (2014)
Pensions Inactive Filing - Pensions PE0391ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Pensions Inactive Investments - Pensions PE0643ORG FAQs - Statement of Investment Policies and Procedures (SIPP) (2014 - 2016)
Pensions Inactive Pension Decisions PE0539ORG Commission Procedures Sub-committee - Procedures Ready for Publication
Pensions Active Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans