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 601 to 700 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0508ORG Assessment As An Administrative Expense - O. Reg. 708/87 s. 33
Pensions Inactive Commuted Value PE0378ORG Computation and Interest Requirements
Pensions Inactive Supervisory Approach PE0666ORG Targeted Review: Member Option Statements – Termination and Retirement (2018)
Pensions Active Wind up PE0178ORG Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased
Pensions Inactive Wind up PE0637ORG Successor Plan Does Not Preclude Wind Up of Original Plan (December 2011)
Pensions Inactive Miscellaneous PE0186ORG Pension Policies
Pensions Inactive Asset Transfers PE0033ORG Asset Transfer Rules before January 1, 2014
Pensions Active Locked-in Accounts PE0063ORG Process for Financial Hardship Unlocking
Pensions Inactive Locked-in Accounts PE0448ORG 1996 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0480ORG 2014 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Active Benefits PE0236ORG Garnishment of Pensions In Pay
Pensions Inactive Interest PE0424ORG Minimum and Maximum Rates
Pensions Inactive Surplus PE0583ORG Court Applications for Surplus Entitlement in Wound Up Plans
Pensions Active Information and Statements PE0287ORG New Provisions Related to the Disclosure of Records
Pensions Inactive Refunds PE0541ORG Refund to Active Members - PBA, 1987 ss. 64(2)*
Pensions Active Administration - Pensions PE0045ORG Sample Retention Schedule for Pension Plan Records
Pensions Inactive Administration - Pensions PE0313ORG Costs for Wind Up and Surplus Applications
Pensions Inactive Filing - Pensions PE0328ORG Fees Due Whether Application of Registration Filed & Late Filing Fees
Pensions Inactive Filing - Pensions PE0572ORG Income Tax Act Regulations - Foreign Content Change
Pensions Inactive Locking in PE0490ORG How to Administer Locked-In Money as a Pension
Pensions Inactive Funding PE0004ORG Actuarial Guidance Consultations
Pensions Inactive Funding PE0401ORG No Suspension of Contributions in Defined Contribution Plans
Pensions Active Commuted Value PE0087ORG Payment of a Small Amount under Section 50(1) of the Pension Benefits Act
Pensions Inactive Supervisory Approach PE0019ORG Administrative Penalties
Pensions Inactive Multi-jurisdictional issues PE0422ORG Documents At PCO For Plans in Other Provinces
Pensions Inactive Wind up PE0616ORG Filing Requirements and Procedure
Pensions Inactive Miscellaneous PE0047ORG e-Blasts: Pensions
Pensions Inactive Miscellaneous PE0411ORG Summer 1995 Bulletin
Pensions Inactive Asset Transfers PE0232ORG Asset Transfer Resulting from Sale of Business
Pensions Inactive Locked-in Accounts PE0098ORG Pension Unlocking: Non-Hardship
Pensions Inactive Locked-in Accounts PE0459ORG_ Spousal Consent Form
Pensions Active Locked-in Accounts PE0679ORG FAQs on Locked-in Retirement Accounts (LIRAs)
Pensions Active Benefits PE0289ORG Immediate Vesting
Pensions Active Surplus PE0089ORG Surplus Withdrawal Applications
Pensions Inactive Surplus PE0594ORG Application by an Employer for Payment of Surplus from a Wound-up Plan
Pensions Active Membership PE0220ORG Cessation of Member Contributions
Pensions Inactive Registration PE0552ORG Preparation of an Application for Registration of a Pension Plan
Pensions Active Administration - Pensions PE0122ORG Use of Superintendent Approved Pension Forms -PBA s. 113.2
Pensions Inactive Administration - Pensions PE0324ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Pensions Inactive Filing - Pensions PE0020ORG Annual Information Return Fee Structure
Pensions Inactive Filing - Pensions PE0339ORG Revenue Canada Annual Information Return
Pensions Inactive Investments - Pensions PE0427ORG Use of Derivatives Significant Issues for Pension Funds
Pensions Inactive Pension Decisions PE0530ORG Rules of Practice for Proceedings Under Section 89 of the Act: General, PreHearing Conferences, Settlement Conferences, Disclosure, Written Hearings, Electronic Hearings
Pensions Inactive Forms - General PE0662ORG New FSCO Pension Forms Due to Amended Definition of "Spouse" Under the Pension Benefits Act (Form 1, Form 3, Form 4, Form 5, Form 6, and Form 6.1) - 2005
Pensions Active Funding PE0136ORG Funding Requirements for Designated Plans in Ontario, O.Reg 73/95 Effective When Published
Pensions Inactive Funding PE0673ORG 2012 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
Pensions Active Commuted Value PE0278ORG Recalculation of Transfer Values
Pensions Active Supervisory Approach PE0245ORG Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets
Pensions Inactive Amendments PE0327ORG Surplus Withdrawal Amendments
Pensions Inactive Wind up PE0627ORG Natural Termination of a Pension Plan
Pensions Inactive Miscellaneous PE0108ORG Helpful Links
Pensions Inactive Miscellaneous PE0516ORG How to Obtain Forms and Publications On and After September 15, 1994 (Distribution from Oshawa)
Pensions Inactive Asset Transfers PE0355ORG Asset Transfers under Section 81 - Superintendent's Consent Required
Pensions Inactive Locked-in Accounts PE0438ORG Shortened Life Expectancy - Verification Required by Financial Institution
Pensions Inactive Locked-in Accounts PE0470ORG 2007 LIF Maximum Payment Amount Table
Pensions Inactive Family Law PE0101ORG Carrigan v. Carrigan Estate - Supreme Court of Canada Denies Leave
Pensions Inactive Benefits PE0367ORG Same-Sex Spousal Benefits - Leshner Ruling Explained
Pensions Inactive Surplus PE0602ORG Surplus Attributable to Employee and Employer Contributions on Plan Wind Up
Pensions Inactive Spousal Rights PE0563ORG Amended Definition of “Spouse” Under the Pension Benefits Act - PBA s. 1 “spouse”
Pensions Inactive Membership PE0380ORG Deadline for Membership Not Acceptable
Pensions Inactive Retirement PE0561ORG Mandatory Retirement - PBA, 1987 s. 36, s. 42
Pensions Inactive Administration - Pensions PE0250ORG Payable from Pension Fund
Pensions Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Pensions Inactive Filing - Pensions PE0392ORG CICA Guideline For Annual Audited Statements
Pensions Inactive Pension Decisions PE0575ORG Notices and Orders, PBA, 1990 s. 69, s. 87, ss. 89(5)
Pensions Active Funding PE0258ORG Alternative Settlement Methods for Solvency Valuations
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0509ORG Assessment for Periods Not Covered by Last Report Regulation 909 ss. 7, 37
Pensions Inactive Commuted Value PE0383ORG Early Retirement Benefits
Pensions Inactive Supervisory Approach PE0667ORG Targeted Review: Form 7 – Contribution Reporting & Monitoring Process (2017)
Pensions Active Wind up PE0179ORG Payment of Benefits on Partial Wind Up
Pensions Inactive Wind up PE0638ORG Original and Successor Pension Plans
Pensions Inactive Miscellaneous PE0187ORG Previous Policy Reviews
Pensions Inactive Asset Transfers PE0034ORG Asset Transfers Between Pension Plans
Pensions Inactive Locked-in Accounts PE0064ORG Rules for Financial Hardship Unlocking
Pensions Inactive Locked-in Accounts PE0449ORG 1997 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0481ORG 2015 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Benefits PE0237ORG Portability Rights if Vested but not Locked In
Pensions Inactive Interest PE0425ORG Credited Interest
Pensions Inactive Surplus PE0584ORG Distribution of Surplus to Plan Beneficiaries on Wind Up
Pensions Inactive Information and Statements PE0299ORG Freedom of Information and Protection of Privacy Act ("FOIPOP") - How to Obtain Information
Pensions Inactive Refunds PE0542ORG Refund of Additional Voluntary Contributions to Active Members - PBA, 1990 ss. 63(2)
Pensions Inactive Administration - Pensions PE0049ORG FAQs - Pension Services Portal (PSP)
Pensions Inactive Administration - Pensions PE0314ORG Costs for Wind Up and Surplus Applications
Pensions Inactive Filing - Pensions PE0329ORG Deadlines For Filing Annual Information Returns (AIRs) With Fees
Pensions Inactive Filing - Pensions PE0573ORG Filing of Investment Policy Return
Pensions Inactive Locking in PE0491ORG Locked-in RRSP Funds - Annuities
Pensions Active Funding PE0006ORG The Determination of Whether a Plan is a Closed Plan
Pensions Inactive Funding PE0402ORG Cessation of Member Contributions
Pensions Active Commuted Value PE0091ORG Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF)
Pensions Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Pensions Inactive Multi-jurisdictional issues PE0663ORG FAQs - Multi-Jurisdictional Pension Plans (2009)
Pensions Inactive Wind up PE0617ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Pensions Inactive Miscellaneous PE0050ORG Fact Sheets: News Segments
Pensions Inactive Miscellaneous PE0412ORG Winter - Spring 1996 Bulletin
Pensions Inactive Asset Transfers PE0233ORG Partial Asset Transfers Under s. 81 - Superintendent's Consent Required
Pensions Active Locked-in Accounts PE0148ORG Shortened Life Expectancy
Pensions Inactive Locked-in Accounts PE0460ORG Locked-In LIFs and LIRAs Approved by Other Jurisdictions
Pensions Active Locked-in Accounts PE0680ORG FAQs for Financial Institutions (LIFs and LRIFs)
Pensions Inactive Benefits PE0357ORG Definition of Bridge Benefit
Pensions Active Surplus PE0162ORG Partial Wind Up - Identification and Administration of Surplus