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 201 to 300 of 706 entries
Status Category Guidance Number Guidance Name
Inactive Benefits PE0357ORG Definition of Bridge Benefit
Active Benefits PE0130ORG Definition of Bridging Benefit
Supervisory Approach PE0580ORG Delegation of the Superintendent’s Authorities - Financial Services Commission of Ontario Act, 1997, ss. 5(3)
Inactive Investments - Pensions PE0426ORG Derivative Instruments - Futures and Options
Inactive Investments - Pensions PE0521ORG Description
Inactive Funding PE0396ORG Designated Plans - Requirements for Maximum Funding Valuations
Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Inactive Supervisory Approach PE0308ORG Determination of the Solvency Liability Adjustment
Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Active Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
Inactive Locked-in Accounts PE0443ORG Direct Transfer from Plan to LIF, Income Tax Act (Canada) s.147.3
Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
Inactive Supervisory Approach PE0403ORG Disclosure Requirements for Financial Statements Filed Pursuant to Regulation
Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Inactive Wind up PE0624ORG Distribution of Benefits on Partial Wind Up (March 2007)
Inactive Wind up PE0625ORG Distribution of Benefits on Partial Wind Up (September 2010)
Active Wind up PE0178ORG Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased
Active Surplus PE0168ORG Distribution of Surplus to Employer on Partial Wind Up - PBA s. 70(5) - Regulation 909 s. 8(1)(b) and 8(2)
Inactive Surplus PE0584ORG Distribution of Surplus to Plan Beneficiaries on Wind Up
Inactive Surplus PE0586ORG Distribution To Employer on Wind Up - PBA, 1990 s. 78 and 79, O. Reg 909 (708/87 and 743/91 [eff. Dec. 18/91]) c. 7a(1)(b)
Inactive Multi-jurisdictional issues PE0422ORG Documents At PCO For Plans in Other Provinces
Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Inactive Pension Decisions PE0531ORG Draft Consent Document for Filing Commission Consent with the Court for Surplus Distribution under ss. 8(2) of Regulation 909
Inactive Multi-jurisdictional issues PE0017ORG E-blast - MJPPA - to plans with Quebec members
Inactive Multi-jurisdictional issues PE0016ORG E-blast - MJPPA - to plans without Quebec members
Inactive Miscellaneous PE0046ORG e-Blasts: Pensions
Inactive Miscellaneous PE0047ORG e-Blasts: Pensions
Inactive Commuted Value PE0383ORG Early Retirement Benefits
Inactive Locking in PE0489ORG Effect Of Legislation on Locked in RRSP Funds
Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Inactive Administration - Pensions PE0324ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Active Administration - Pensions PE0123ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
Inactive Locked-in Accounts PE0645ORG Eligibility for Financial Hardship Access to Locked-In Funds (2000)
Active Membership PE0154ORG Eligibility for Membership in a Pension Plan
Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Inactive Wind up PE0621ORG Employer Intention Respecting Surplus in a Wind-up Report
Inactive Pension Decisions PE0384ORG Enforcement Matters to be Published Charges - Charges are Laid under the PBA
Inactive Spousal Rights PE0565ORG Entitlement to Spousal Joint and Survivor Benefit - PBA, 1990, s. 44
Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
Inactive Investments - Pensions PE0429ORG Ethical Investments
Inactive Administration - Pensions PE0310ORG Expenses Payable from Pension Fund
Inactive Filing - Pensions PE0382ORG Extension of Deadline for Filings
Inactive Filing - Pensions PE0135ORG Extension of Deadline for Filings with FSCO (2014)
Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Inactive Filing - Pensions PE0381ORG Extension of Deadline for Funding in Active Defined Benefit Plans
Inactive Refunds PE0548ORG Extension of Time Limit Under Section 78(4) - PBA s. 105
Inactive Miscellaneous PE0050ORG Fact Sheets: News Segments
Inactive Filing - Pensions PE0332ORG Failure to File
Active Funding PE0215ORG Failure to Remit Member Contributions
Active Consumer Protection - General Regulatory GR0008APP Fair Treatment of Customers in Insurance
Inactive Miscellaneous PE0413ORG Fall-Winter 1997 Bulletin
Inactive Family Law PE0650ORG Family law - Questions & Answers (pre 2016)
Inactive Asset Transfers PE0686ORG FAQ - Asset Transfers (2014)
Inactive Funding PE0654ORG FAQs - Actuarial
Inactive Forms - General PE0661ORG FAQs - Forms (2010 - 2011)
Inactive Plan Types PE0651ORG FAQs - Individual Pension Plans (2012)
Inactive Plan Types PE0649ORG FAQs - Jointly Sponsored Pension Plans (JSPP) (2011)
Inactive Funding PE0648ORG FAQs - Letters of Credit (2012)
Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
Inactive Multi-jurisdictional issues PE0663ORG FAQs - Multi-Jurisdictional Pension Plans (2009)
Inactive Pension Benefits Guarantee Fund (PBGF) PE0111ORG FAQs - Pension Benefits Guarantee Fund (PBGF)
Inactive Administration - Pensions PE0049ORG FAQs - Pension Services Portal (PSP)
Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Inactive Investments - Pensions PE0643ORG FAQs - Statement of Investment Policies and Procedures (SIPP) (2014 - 2016)
Inactive Supervisory Approach PE0664ORG FAQs - Targeted Review: Form 7 – Contribution Reporting & Monitoring Process (2017)
Inactive Family Law PE0054ORG FAQs - Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Inactive Wind up PE0671ORG FAQs - Wind Up (2010 - 2012)
Active Locked-in Accounts PE0680ORG FAQs for Financial Institutions (LIFs and LRIFs)
Active Locked-in Accounts PE0679ORG FAQs on Locked-in Retirement Accounts (LIRAs)
Active Locked-in Accounts PE0678ORG FAQs on Locked-in Retirement Income Funds (LRIFs)
Active Locked-in Accounts PE0095ORG FAQs on New Life Income Funds (LIFs)
Active Locked-in Accounts PE0092ORG FAQs on Old Life Income Funds (LIFs)
Active Locked-in Accounts PE0093ORG FAQs on Rules for Ontario Locked-In Accounts
Active Locked-in Accounts PE0682ORG FAQs on the Effects of Changes on Other Unlocking Applications
Active Miscellaneous PE0285ORG FAQs on the Most Significant Changes under Bill 120 in force on December 8, 2010 and July 1, 2012
Active Locked-in Accounts PE0094ORG FAQs on Unlocking a Locked-in Account if you are a Non-Resident of Canada
Active Locked-in Accounts PE0681ORG FAQs: Option to Transfer Money from a Locked-in Account to an Unlocked vehicle
Inactive Administration - Pensions PE0119ORG Fees and Expenses for Wind Ups and Surplus Refund Applications
Inactive Filing - Pensions PE0328ORG Fees Due Whether Application of Registration Filed & Late Filing Fees
Inactive Miscellaneous PE0415ORG Fiduciary Responsibility - A Regulator's Viewpoint
Inactive Supervisory Approach PE0581ORG Filing Applications with the Superintendent of Financial Services
Inactive Wind up PE0622ORG Filing Deadlines
Inactive Filing - Pensions PE0330ORG Filing Deadlines for Plans Other than Defined Contribution Plans
Active Filing - Pensions PE0022ORG Filing Information for Pension Plan Administrators
Inactive Filing - Pensions PE0573ORG Filing of Investment Policy Return
Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Inactive Wind up PE0616ORG Filing Requirements and Procedure
Active Wind up PE0173ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Inactive Wind up PE0617ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Inactive Locked-in Accounts PE0062ORG Financial Hardship Unlocking - Resources
Inactive Locked-in Accounts PE0647ORG Financial Hardship Unlocking Fees
Inactive Locked-in Accounts PE0646ORG Financial Hardship Unlocking Fees (2009)
Inactive Locked-in Accounts PE0065ORG Financial Hardship Unlocking Forms
Inactive Locked-in Accounts PE0644ORG Financial Hardship Unlocking Questions & Answers (2012 - 2014)
Active Locked-in Accounts PE0060ORG Financial Hardship Unlocking Questions & Answers
Active Locked-in Accounts PE0061ORG Financial Hardship Unlocking Questions & Answers
Active Locked-in Accounts PE0059ORG Financial Hardship Unlocking User Guide For Financial Institutions