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 501 to 600 of 706 entries
Status Category Guidance Number Guidance Name
Inactive Miscellaneous PE0186ORG Pension Policies
Inactive Miscellaneous PE0188ORG Pension Policy Review Project
Active Miscellaneous PE0193ORG Pension Scams Cost You More than Retirement Savings
Inactive Supervisory Approach PE0200INF Pension Sector Emergency Management Response
Inactive Supervisory Approach PE0201INF Pension Sector Emergency Management Response
Inactive Supervisory Approach PE0206INF Pension Sector Emergency Management Response
Inactive Supervisory Approach PE0204INF Pension Sector Emergency Management Response (June 2020)
Active Supervisory Approach PE0197APP Pension Sector Guiding Principles
Inactive Locked-in Accounts PE0098ORG Pension Unlocking: Non-Hardship
Inactive Miscellaneous PE0189ORG Pensions
Inactive Miscellaneous PE0105ORG Pensions
Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions
Inactive Information and Statements PE0524ORG Photocopies of Files under section 30 of the PBA, 1990
Inactive Wind up PE0626ORG Plan With No Members
Inactive Benefits PE0237ORG Portability Rights if Vested but not Locked In
Inactive Benefits PE0364ORG Portability Rights If Vested But Not Locked-In
Inactive Pension Decisions PE0534ORG Pre-Hearing Conference Procedures
Inactive Benefits PE0360ORG Pregnancy and Parental Leave
Inactive Benefits PE0361ORG Pregnancy and Parental Leave - Employee Contributions
Inactive Benefits PE0363ORG Pregnancy and Parental Leave Cannot Be Conditional
Inactive Benefits PE0362ORG Pregnancy and Parental Leave Governed By The Employment Standards Amendment Act
Active Benefits PE0132ORG Pregnancy, Parental and Emergency Leave
Inactive Registration PE0552ORG Preparation of an Application for Registration of a Pension Plan
Inactive Registration PE0554ORG Preparation of an Application for Registration of a Plan Amendment
Inactive Registration PE0551ORG Preparing An Application For Registration
Inactive Miscellaneous PE0187ORG Previous Policy Reviews
Inactive Surplus PE0598ORG Procedures for Applications under ss. 7a(2) of O. Reg. 708/87 (743/91) (Grandfathering Provision)
Active Locked-in Accounts PE0063ORG Process for Financial Hardship Unlocking
Active Supervisory Approach PE0245ORG Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets
Inactive Investments - Pensions PE0432ORG Prudence
Active Investments - Pensions PE0144ORG Prudent Investment Practices for Derivatives
Active Supervisory Approach GR0017APP Public warning notices Guidance
Inactive Miscellaneous PE0419ORG Publication of Decisions made under the Pension Benefits Act, R.S.O. 1990, c. P.8
Active Advisory Committees PE0228ORG Purpose of Plan Advisory Committees
Inactive Funding PE0014ORG Quarterly Update on Estimated Solvency Funded Status of Defined Benefit Plans in Ontario
Inactive Multi-jurisdictional issues PE0025ORG Questions and Answers on 2016 Agreement Respecting Multi-jurisdictional Pension Plans
Active Funding PE0010ORG Questions and Answers on Letters of Credit
Active Wind up PE0080ORG Questions and Answers on the New Grow-in Rules under Section 74 of the Pension Benefits Act
Inactive Surplus PE0670ORG Questions and Answers relating to Surplus - Regulations effective July 1, 2012
Inactive Surplus PE0669ORG Questions and Answers relating to Surplus Withdrawal On Wind Up - Section 78(2) Notice Requirements (2012)
Inactive Funding PE0400ORG Re-filing Election Report
Inactive Filing - Pensions PE0294ORG Re-filing of Annual Information Return (AIR) and Pension Benefits Guarantee Fund Assessment Certificate (PBGF) Forms - Frequently Asked Questions
Inactive Commuted Value PE0610ORG Recalculation of Transfer Value Not Permitted in Most Instances
Active Commuted Value PE0278ORG Recalculation of Transfer Values
Inactive Commuted Value PE0611ORG Recalculation of Transfer Values
Inactive Miscellaneous PE0525ORG Records Maintenance and Retention
Inactive Pension Decisions PE0533ORG Records of Proceedings for Appeal Purposes
Inactive Amendments PE0273ORG Reduction of Accrued Benefits and/or Refunds or Payments to Avoid Revocation by Canada Revenue Agency of Registration of a Pension Plan
Active Refunds PE0160ORG Refund of Additional Voluntary Contributions to Active Members
Inactive Refunds PE0542ORG Refund of Additional Voluntary Contributions to Active Members - PBA, 1990 ss. 63(2)
Inactive Refunds PE0541ORG Refund to Active Members - PBA, 1987 ss. 64(2)*
Inactive Amendments PE0326ORG Registration of Amendments
Active Registration PE0161ORG Registration of a Pension Plan and a Pension Plan Amendment
Active Plan Types PE0026ORG Regulation 177/11 made under the Pension Benefits Act - Questions & Answers - JSPPs
Inactive Pension Benefits Guarantee Fund (PBGF) PE0028ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF)
Inactive Pension Benefits Guarantee Fund (PBGF) PE0642ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
Active Pension Benefits Guarantee Fund (PBGF) PE0683ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
Inactive Pension Decisions PE0532ORG Release of Hearing Documents Filed with the Commission
Inactive Pension Decisions PE0537ORG Release of Pre-Hearing Conference Documents Filed with the Commission
Inactive Filing - Pensions PE0395ORG Requirement for Auditor's Report
Active Funding PE0227ORG Requirement for Submission of Actuarial Reports and Cost Certificates
Inactive Filing - Pensions PE0389ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Inactive Filing - Pensions PE0390ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Inactive Filing - Pensions PE0391ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Inactive Administration - Pensions PE0323ORG Requirement To Make Documents Available On Request
Inactive Administration - Pensions PE0322ORG Requirement To Provide Information To Members
Active Administration - Pensions PE0253ORG Requirement to Provide Information to Members
Inactive Filing - Pensions PE0027ORG Requirement to Use Approved Forms
Inactive Membership PE0374ORG Requirements For Full and Part-Time Employees
Inactive Locked-in Accounts PE0436ORG Requirements of the Ontario Locked-In Retirement Account (LIRA)
Inactive Family Law PE0075ORG Resources from the Webinar on the Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Inactive Commuted Value PE0614ORG Responsibilities of Fund Trustee - Transfer of Assets Between Plans
Inactive Wind up PE0633ORG Restrictions on Payments in Deficit Situations (November 2003)
Inactive Wind up PE0634ORG Restrictions on Payments in Deficit Situations (November 2011)
Active Wind up PE0183ORG Restrictions on Payments on wind up where there is a Deficit
Inactive Pension Decisions PE0386ORG Results of Charges Laid Under the PBA and Regulations
Active Retirement PE0246ORG Retirement Dates
Inactive Filing - Pensions PE0339ORG Revenue Canada Annual Information Return
Inactive Filing - Pensions PE0394ORG Revised Filing Requirements
Inactive Administration - Pensions PE0315ORG Role and Responsibilities
Inactive Administration - Pensions PE0316ORG Role and Responsibilities
Inactive Pension Decisions PE0535ORG Role of Presiding Officer at Pre-Hearing Conference
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 PE0668ORG Rule #3 - Optional Electronic Filings Rule
Inactive Filing - Pensions PE0684ORG Rules concerning the Statement of Investment Policies and Procedures (SIPP)
Inactive Locked-in Accounts PE0064ORG Rules for Financial Hardship Unlocking
Inactive Hearing Procedures GR0006ORG Rules of Practice and Procedure for Hearings Before the Superintendent of Financial Services
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
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
Inactive Benefits PE0367ORG Same-Sex Spousal Benefits - Leshner Ruling Explained
Inactive Spousal Rights PE0567ORG Same-Sex Spouse Survivor Benefits
Active Administration - Pensions PE0045ORG Sample Retention Schedule for Pension Plan Records
Inactive Locked-in Accounts PE0465ORG Schedule 1 Life Income Funds (Old LIFs)
Active Locked-in Accounts PE0151ORG Schedule 1 Life Income Funds (Old LIFs)
Inactive Locked-in Accounts PE0466ORG Schedule 1.1 Life Income Funds (New LIFs)
Active Locked-in Accounts PE0150ORG Schedule 1.1 Life Income Funds (New LIFs)
Active Locked-in Accounts PE0153ORG Schedule 2 Locked-In Retirement Funds (LRIFs)
Active Administration - Pensions PE0124ORG Searching for Plan Beneficiaries
Inactive Membership PE0376ORG Seasonal Workers