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
How to search for guidance
Types of guidance
Guidance Framework
Inherited Guidance
Showing 101 to 200 of 706 entries
Status Category Guidance Number Guidance Name
Inactive Asset Transfers PE0349ORG Asset Transfer - Successor Plans
Inactive Asset Transfers PE0348ORG Asset Transfer - Successor Plans
Inactive Asset Transfers PE0230ORG Asset Transfer on Reorganization
Inactive Asset Transfers PE0232ORG Asset Transfer Resulting from Sale of Business
Inactive Asset Transfers PE0033ORG Asset Transfer Rules before January 1, 2014
Inactive Asset Transfers PE0037ORG Asset Transfers (Transamerica v. ING)
Inactive Asset Transfers PE0031ORG Asset Transfers - Frequently Asked Questions
Inactive Asset Transfers PE0352ORG Asset Transfers Between Insurance Contracts or Policies
Inactive Asset Transfers PE0034ORG Asset Transfers Between Pension Plans
Inactive Asset Transfers PE0355ORG Asset Transfers under Section 81 - Superintendent's Consent Required
Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
Active Interest PE0217ORG Average Fund Rate for Employee Contributions
Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Active Benefits PE0141ORG Benefit Accrual - Application to MEPPs
Active Benefits PE0142ORG Benefit Accrual in a MEPP - Clarification
Inactive Benefits PE0407ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Inactive Benefits PE0408ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Active Benefits PE0140ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Active Miscellaneous PE0194ORG Beware of Scams Involving Your Retirement Savings, Regulators Warn
Active Administration - Pensions PE0078ORG Biennial Statements Required for Former and Retired Members
Active Miscellaneous PE0286ORG Bill 236, Pension Benefits Amendment Act, 2010 - Frequently Asked Questions
Active Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
Inactive Commuted Value PE0377ORG Calculation In A Continuing Plan
Active Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans
Inactive Family Law PE0101ORG Carrigan v. Carrigan Estate - Supreme Court of Canada Denies Leave
Active Membership PE0220ORG Cessation of Member Contributions
Inactive Funding PE0402ORG Cessation of Member Contributions
Inactive Amendments PE0325ORG Challenge To An Adverse Amendment
Active Amendments PE0127ORG Change of Custodian – Filing and Amendment Requirements
Inactive Filing - Pensions PE0304ORG Change To Actuarial Review Procedure
Inactive Funding PE0088ORG Changes to Regulation 909 - June 2009
Inactive Locked-in Accounts PE0097ORG Changes To The Rules For Ontario Locked-In Accounts - O. Reg. 239/09
Inactive Surplus PE0588ORG Changes to the Surplus Application Review Process - Effective on and after September 1, 1994
Inactive Registration PE0549ORG Changing Province Of Registration
Inactive Pension Decisions PE0385ORG Charges are Laid under the PBA - Union Drawn Steel
Inactive Pension Decisions PE0387ORG Charges Laid under the PBA and Regulations - Union Drawn Steel Co. Ltd. and Maysfield Properety Management (1987) Inc.
Inactive Filing - Pensions PE0392ORG CICA Guideline For Annual Audited Statements
Inactive Membership PE0370ORG Clarification (formerly Interpretation Bulletin I)
Inactive Membership PE0371ORG Class and Eligibility
Active Membership PE0155ORG Class of Employees
Active Funding PE0137ORG Collection of Contributions and Delinquencies, PBA 1987 s. 23, 56-58, O. Reg. 708/87 s. 56 (formerly M900-100) Effective When Published
Active Funding PE0212ORG Collection of Unremitted Contribution
Active Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Inactive Pension Decisions PE0529ORG Commission Meetings - Purpose and Procedure
Inactive Pension Decisions PE0539ORG Commission Procedures Sub-committee - Procedures Ready for Publication
Inactive Registration PE0550ORG Common Problems
Inactive Administration - Pensions PE0320ORG Communications Between PCO and Plan Administrators
Inactive Miscellaneous PE0523ORG Communications Between the PCO and Plan Administrators
Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
Inactive Commuted Value PE0652ORG Commuted Value Calculation Standard - FAQs
Inactive Commuted Value PE0613ORG Commuted Value Transfer Where Plan Underfunded
Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Inactive Commuted Value PE0276ORG Commuted Value Transfers
Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As
Inactive Commuted Value PE0005ORG Commuted Value Transfers-Superintendent's Approval
Inactive Multi-jurisdictional issues PE0421ORG Compliance Amendments Required For Quebec Members
Inactive Filing - Pensions PE0305ORG Compliance With Actuarial Professional Standards
Inactive Investments - Pensions PE0434ORG Compliance with Federal Investment Regulations or Ontario Investment Rules
Inactive Commuted Value PE0378ORG Computation and Interest Requirements
Inactive Forms - General PE0518ORG Computer-generated Forms
Active Wind up PE0174ORG Conditional Notice of Intended Wind Up Not Permitted
Inactive Filing - Pensions PE0571ORG Confirmation or Amendment - Notification to PCO
Inactive Filing - Pensions PE0569ORG Conflict of Interest Requirement
Inactive Filing - Pensions PE0568ORG Conflicts of Interest and Code of Ethics
Active Benefits PE0260ORG Consent Benefits Where Amount of Benefit Not Determinable
Inactive Miscellaneous PE0104ORG Consultations and Proposed Legislation
Inactive Administration - Pensions PE0309ORG Consulting and Actuarial Fees For Bargaining Purposes Not Payable from Pension Fund
Active Miscellaneous PE0041ORG Consumer Brochures
Inactive Miscellaneous PE0515ORG Contacts for Assistance - AIR and PBGF Assessment Certificates
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
Active Commuted Value PE0172ORG Contractual Provision for Indexation
Inactive Funding PE0399ORG Contribution Holidays and Actuarial Reports
Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions
Active Funding PE0284ORG Contributions In-Kind Not Permitted
Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Active Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Active Amendments PE0133ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Inactive Administration - Pensions PE0313ORG Costs for Wind Up and Surplus Applications
Inactive Administration - Pensions PE0314ORG Costs for Wind Up and Surplus Applications
Inactive Surplus PE0583ORG Court Applications for Surplus Entitlement in Wound Up Plans
Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Inactive Supervisory Approach PE0405ORG Court Proceedings – Involvement of FSCOSuperintendent of Financial Services
Inactive Pension Benefits Guarantee Fund (PBGF) PE0513ORG Coverage and Funding - PBA, 1987 s. 85
Inactive Interest PE0425ORG Credited Interest
Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Inactive Wind up PE0620ORG Credited Service for Employment Standards Act, 2000 Notice Period
Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Active Interest PE0218ORG Crediting Interest on Employee Contributions
Inactive Interest PE0423ORG Crediting Interest on Employee Contributions
Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
Inactive Membership PE0498ORG Deadline For Membership Not Acceptable
Inactive Membership PE0380ORG Deadline for Membership Not Acceptable
Inactive Filing - Pensions PE0329ORG Deadlines For Filing Annual Information Returns (AIRs) With Fees
Active Supervisory Approach PE0266ORG Decisions made under the Pension Benefits Act, R.S.O. 1990, c. P.8 and the Financial Services Commission of Ontario Act, 1997, S.O. 1997, c. 28
Inactive Supervisory Approach PE0190ORG Defined Benefit Application Processes and Service Targets
Active Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
Active Amendments PE0240ORG Defined Contribution to Defined Benefit
Active Spousal Rights PE0653ORG Definition of "spouse"