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 and inactive guidance. Use the filters to search the table or enter text in the search field.

Note: Guidance ending in “ORG” are inherited guidance previously posted on the Financial Services Commission of Ontario (FSCO) site. These guidance pages have been transferred as PDFs for reference. The links on these pages do not work and the content on these pages may or may not be reviewed or updated by FSRA.

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Showing 1 to 96 of 96 entries
Status Category Sort descending Guidance Number Guidance Name
Inactive Act CU0041ORG DICO's Other Power Under the Act
Active Administrative Monetary Penalties - General Regulatory GR0012APP Use of Retained Revenues under Regulation “Money Retained Outside the Consolidated Revenue Fund” Guidance
Active Administrative Monetary Penalties - Insurance GR0011APP Transparent Communication of FSRA Enforcement Action
Inactive Advertising CU0016ORG Pre Approved Advertising Messages for Cus
Inactive Advertising CU0017ORG DICO Deposit Insurance Brochure
Inactive Advertising CU0007ORG By-Law #3
Active Advertising CU0081ORG Decal Installation Guide
Inactive Advisory Board GR0007ORG Advisory Board
Inactive Application - CU-CP CU0003ORG Application Standards
Active Application - CU-CP CU0085APP Approval or Authorization of Business and Investment Activities under the Credit Unions and Caisses Populaires Act, 2020
Inactive Capital CU0046ORG Capital Advisory #1 - Capital Treatment of Computer Software Intangibles
Inactive Capital CU0012ORG Capital Adequacy Guideline
Inactive Compliance - CU-CP CU0013ORG Details about Compliance Orders Issued by DICO
Inactive Consumer Protection - General Regulatory GR0001ORG Treating Financial Services Consumers Fairly Guideline: Frequently Asked Questions
Inactive Consumer Protection - General Regulatory GR0002ORG Treating Financial Services Consumers Fairly Guideline
Active Consumer Protection - General Regulatory GR0008APP Fair Treatment of Customers in Insurance
Inactive Corporate Governance CU0057ORG Guidance Note: Corporate Governance--Audit Committee
Inactive Corporate Governance CU0058ORG Guidance Note: Corporate Governance--Board of Directors
Inactive Corporate Governance CU0059ORG Guidance Note: Corporate Governance--Management
Inactive Corporate Governance CU0076ORG Self Assessment Workbook: Corporate Governance for Board of Directors (2018)
Inactive Corporate Governance CU0061INF Annual Meeting Requirements: Credit Unions and Insurance Companies
Inactive Corporate Governance CU0077ORG Self Assessment Workbook: Corporate Governance for Audit Committee (2018)
Inactive Corporate Governance CU0078ORG Self Assessment Workbook: Corporate Governance for Management (2018)
Inactive CUCPA CU0028ORG CUCPA, 1994, and Regulations FAQs
Inactive Director Training CU0019ORG Director's Handbook
Inactive Director Training CU0004ORG Application Guide for Director Training - Less Complex Credit Unions
Inactive Director Training CU0020ORG Director Candidate Information Guide
Inactive Director Training CU0005ORG Application Guide for Director Training - Complex Credit Unions
Inactive Director Training CU0022ORG Director Training Self Assessment Guide
Inactive Director Training CU0006ORG Audit Committee Handbook
Inactive Director Training CU0023ORG Director Training and Qualifications Policy Development
Inactive Director Training CU0030ORG Director Training and Qualifications GN - Less Complex Credit Unions
Inactive Director Training CU0031ORG Director Training and Qualifications GN - Complex Credit Unions (2018)
Inactive Enterprise Risk Management CU0025ORG ERM Application Guide
Inactive Enterprise Risk Management CU0026ORG ERM Framework
Inactive Enterprise Risk Management CU0032ORG ERM Guidance Note
Inactive Exemptions CU0044ORG DICO Variations and Exemptions under the CUCPA
Inactive External Auditor Role CU0001ORG Cover Letter for External Auditor Role for High Risk Areas
Inactive External Auditor Role CU0002ORG External Auditor Role for High Risk Areas
Inactive Filing - CU-CP CU0027ORG Filing Requirements for Insured Institutions
Inactive Filing - General Regulatory GR0003ORG Rule #1 - Electronic Service and Delivery Rule
Inactive Filing - General Regulatory GR0004ORG Rule #2 - Mandatory Electronic Filings Rule
Inactive Filing - General Regulatory GR0005ORG Superintendent's Electronic Service & Delivery and Filing Rules
Active Framework CU0070INT Market Conduct Framework Guidance 
Inactive Hearing Procedures GR0006ORG Rules of Practice and Procedure for Hearings Before the Superintendent of Financial Services
Inactive ICAAP CU0087ORG Liquidity and Stress Testing Guidance Notes and Tools
Active ICAAP CU0086ORG Implementation of ICAAP and Stress Testing for Credit Unions -with assets in excess of $500 million
Active ICAAP CU0084ORG Application Guide: Internal Capital Adequacy Assessment Process (ICAAP) for More Complex Credit Unions
Active ICAAP CU0071ORG ICAAP Submission Template - Summary Key Metrics Report
Active ICAAP CU0033ORG Internal Capital Adequacy Assessment Process (ICAAP) – Credit Unions with Total Assets Greater than $500 Million
Inactive Incorporation and Registration CU0060ORG Incorporating and Registering a New Credit Union or Caisse Populaire
Inactive Investments - CU-CP CU0034ORG Investments Guidance Note
Inactive Lending CU0050ORG Lending Advisory #3 - Mortgage Lending Practices and Potential Real Estate Market Correction
Inactive Lending CU0015ORG Commercial Lending Policy Development Guide -Cover Letter
Inactive Lending CU0035ORG Lending Guidance Note
Inactive Lending CU0054ORG Lending Advisory #4 - Mortgage Lending Practices
Inactive Lending CU0055ORG Lending Advisory #5 - Mortgages Lending Practices
Active Lending CU0056ORG Lending Advisory #3 - Authorized Syndicating (Lead) Credit Unions in a Loan Syndication
Inactive Lending CU0009ORG DICO's By-Law #5 Commercial Lending Tools
Active Lending CU0045ORG Lending Advisory #1 - Lending Limits and Creditor Insurance
Inactive Lending CU0010ORG Resolution of the Board of Directors
Active Lending CU0062INT Capital Treatment of Loans under the Federal Government Business Credit Availability Program and Highly Affected Sectors Credit Availability Program Guarantee
Active Lending CU0063INT Residential Mortgage Lending *New
Active Lending CU0048ORG Lending Advisory #2 - Authorized Participants in Loan Syndications
Inactive Lending CU0014ORG Commercial Lending Policy Development Guide
Inactive Liquidity CU0066INT Liquidity Coverage Ratio Completion Guide 
Inactive Liquidity CU0067INT Net Cumulative Cash Flow Completion Guide
Inactive Liquidity CU0068INT Net Stable Funding Ratio Completion Guide
Inactive Liquidity CU0036ORG Liquidity Guidance Note
Inactive Liquidity CU0072ORG Liquidity Data Template
Active Liquidity CU0073ORG Liquidity Coverage Ratio (LRC) Template 2021
Active Liquidity CU0074ORG Net Cumulative Cash Flow Report (NCCF) Template 2021 
Active Liquidity CU0075ORG Net Stable Funding Ratio (NSFR) Template 2021
Active Liquidity CU0064INT Liquidity *New
Active Recovery Planning CU0069INT Recovery Planning
Inactive Request for Publications CU0042ORG Request for Additional DICO Publications
Active Reserves CU0011ORG By-Law #6
Active Resolution Planning CU0082INT Resolution Planning
Active Risk Management CU0051ORG Capital Risk Advisory #1 - Credit Union Shares Held as Security
Active Risk Management CU0052ORG Market Risk Advisory #1 - Investment in Digital Currencies
Active Risk Management CU0053ORG Market Risk Advisory #2 - Investment in a Pool of Individual Mortgages and Mortgage Pools
Inactive Risk Management CU0043ORG Sound Business and Financial Practices Manual
Active Risk Management CU0047ORG Operational Risk Advisory #1 - Outsourcing Servicing of Owned ATM's
Active Risk Management CU0049ORG Operational Risk Advisory #2 - Potential Risks Associated with Providing Banking Services to Money Service Businesses (MSBs)
Active Securitization CU0037ORG Securitization Guidance Note
Active Securitization CU0079ORG Application Guide: Securitization
Active Securitization CU0080ORG Securitization Reporting Template
Inactive Service Standards - CU-CP CU0018ORG DICO Service Standards as Outlined in the CUCPA
Active Service Standards - General Regulatory GR0009APP FSRA Service Standards
Inactive Stress testing CU0038ORG Stress Testing Guidance Note
Inactive Stress testing CU0040ORG Cover Letter for ICAAP Stress Testing GN
Active Stress testing CU0065INT Stress Testing *New
Active Structural CU0039ORG Structural Risk Guidance Note
Active Supervisory Framework CU0083APP Risk Based Supervisory Framework (FSRA RBSF)
Active Whistle-blower GR0015APP Whistle-blower Guidance