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 301 to 400 of 706 entries
Status Category Guidance Number Guidance Name
Inactive Refunds PE0543ORG Locking-in Provisions - Prior Consent of the Commission Required for Refunds, PBA 1990 ss. 63(7) and (8)
Inactive Locking in PE0493ORG Locking In of Pension Funds When Member Leaves the Country
Inactive Locking in PE0491ORG Locked-in RRSP Funds - Annuities
Inactive Locking in PE0492ORG Locked-in RRSP Cannot Be Transferred To A RRIF (also ref: Life Income Fund)
Inactive Locking in PE0488ORG Locked-in RRSP Can Purchase Annuity At Age 55
Inactive Locked-in Accounts PE0485ORG Locked-In Retirement Income Funds (LRIFs)
Active Locked-in Accounts PE0149ORG Locked-In Retirement Accounts (LIRAs)
Inactive Locked-in Accounts PE0463ORG Locked-In Retirement Accounts (LIRAs)
Inactive Locked-in Accounts PE0460ORG Locked-In LIFs and LIRAs Approved by Other Jurisdictions
Inactive Locked-in Accounts PE0096ORG Locked-In Accounts
Active Commuted Value PE0202APP Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans)
Inactive Locked-in Accounts PE0464ORG Life Income Funds (LIFs)
Inactive Locked-in Accounts PE0441ORG Life Income Fund Update and Revised Schedule 1 of Regulation 909
Active Locked-in Accounts PE0196INF Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0439ORG LIF Explanation and Tables for Minimum and Maximum Withdrawal Percentages
Inactive Surplus PE0591ORG Levels of Consent Required Pursuant to Section 10.1 of Regulation 909
Inactive Investments - Pensions PE0431ORG Letters of Credit As Collateral In Securities Lending
Active Funding PE0011ORG Letters of Credit
Inactive Miscellaneous PE0043ORG Lester Wong, FSCO's Interim Deputy Superintendent, Pensions
Active Miscellaneous PE0083ORG Legislative Changes July 1, 2012
Inactive Miscellaneous PE0082ORG Legislative and Regulatory Changes
Inactive Registration PE0557ORG Legal Effect, PBA, 1987 s. 10, s. 16 & s. 17
Inactive Filing - Pensions PE0335ORG Late Filing Fees - How to Calculate Interest on Overdue Annual Filing Fee Payments
Inactive Filing - Pensions PE0334ORG Late Filing Fees
Inactive Filing - Pensions PE0333ORG Late Fees
Inactive Pension Benefits Guarantee Fund (PBGF) PE0511ORG Late Assessment Payments - Updated Interest Table
Inactive Pension Benefits Guarantee Fund (PBGF) PE0510ORG Late Assessment Payments - Calculation of Interest - 1995 - O. Reg. 909 s. 37
Inactive Filing - Pensions PE0336ORG Late AIR Filing Fees - Updated Interest Table
Active Miscellaneous PE0042ORG Know the facts about your registered pension plan
Inactive Spousal Rights PE0564ORG Joint and Survivor Requirement and Waiver
Active Benefits PE0275ORG Joint and Survivor Pension Waived
Active Spousal Rights PE0274ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Inactive Spousal Rights PE0566ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Inactive Information and Statements PE0641ORG Items marked “Private” and “Confidential”
Inactive Miscellaneous PE0417ORG Invitation to Serve on Advisory Committees to the PCO
Inactive Investments - Pensions PE0430ORG Investment in a Limited Partnership
Inactive Investments - Pensions PE0076ORG Investment
Inactive Asset Transfers PE0353ORG Interim Transfer of Assets on Purchase and Sale
Inactive Asset Transfers PE0231ORG Interim Transfer of Assets on Purchase and Sale
Inactive Filing - Pensions PE0337ORG Interest on Late AIR Fees
Inactive Locking in PE0487ORG Interest Locked in
Inactive Administration - Pensions PE0252ORG Insurance Company Not Administrator for Guaranteed Annuity Contracts
Inactive Administration - Pensions PE0318ORG Insurance Company Not Administrator for Annuity Contracts
Active Administration - Pensions PE0244ORG Inquiries to FSCO by the Administrator
Active Risk Management GR0016INT Information Technology (“IT”) risk management
Inactive Miscellaneous PE0069ORG Information Sessions
Inactive Administration - Pensions PE0023ORG Information for Pension Plan Administrators
Inactive Membership PE0372ORG_ Individuals
Inactive Wind up PE0623ORG Individual Statement At Wind Up
Active Plan Types PE0107ORG Individual Pension Plans (IPPs)
Active Plan Types PE0081ORG Individual Pension Plans
Active Benefits PE0239ORG Indexing
Inactive Miscellaneous PE0106ORG Indalex Supreme Court Decision
Inactive Filing - Pensions PE0572ORG Income Tax Act Regulations - Foreign Content Change
Inactive Miscellaneous PE0185ORG InActive Pension Policies
Inactive Benefits PE0365ORG Improvement Of Benefits In Ongoing Plans
Active Family Law PE0100ORG Implications of Bill 14 Amendments on the Carrigan Decision
Inactive Funding PE0398ORG Impact Of Solvency Funding
Active Benefits PE0289ORG Immediate Vesting
Inactive Spousal Rights PE0562ORG Human Rights Commission Decision on the Definition of Spouse
Inactive Miscellaneous PE0516ORG How to Obtain Forms and Publications On and After September 15, 1994 (Distribution from Oshawa)
Inactive Multi-jurisdictional issues PE0420ORG How to Change Province of Registration
Inactive Locking in PE0490ORG How to Administer Locked-In Money as a Pension
Active Family Law PE0052ORG Heringer v. Heringer - Ontario Superior Court of Justice decision on the payment of interest on a specified amount representing the former spouseÆs share of the Family Law Value
Inactive Miscellaneous PE0108ORG Helpful Links
Inactive Administration - Pensions PE0317ORG Handling of Plan Fund Expenses and Maintenance of Plan Records
Inactive Wind up PE0628ORG Guideline for Notice of Wind Up of Pension Plan
Active Wind up PE0181ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Inactive Wind up PE0631ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Inactive Filing - Pensions PE0570ORG Guide To Completing a SIP&G
Inactive Registration PE0553ORG Guide To Completing A Pension Plan Document Checklist - PBA s. 98
Inactive Annuities PE0345ORG Guaranteed Annuity Contracts
Inactive Locked-in Accounts PE0462ORG General Requirements
Inactive Asset Transfers PE0504ORG General Procedures For Plan Mergers ­ PBA, 1987 ss. 27(1), s. 82
Inactive Filing - Pensions PE0342ORG General Information Regarding Annual Information Returns and Pension Assessments
Inactive Filing - Pensions PE0341ORG General Information Regarding Annual Information Returns and Fees.
Active Filing - Pensions PE0126ORG General Information Regarding Annual Information Returns
Inactive Information and Statements PE0102ORG General Information About Inquiries and Complaints for Pension Plan Beneficiaries
Inactive Miscellaneous PE0579ORG General Announcement: The Status of Published PCO Policies under FSCO
Active Benefits PE0236ORG Garnishment of Pensions In Pay
Inactive Benefits PE0358ORG Garnishment of Pensions In Pay
Active Funding PE0136ORG Funding Requirements for Designated Plans in Ontario, O.Reg 73/95 Effective When Published
Active Funding PE0012ORG Funding and Actuarial Filing Requirements For Plan Improvements under the New Funding Regime
Inactive Filing - Pensions PE0394ORG Fund Statements Or Plan Statements
Active Commuted Value PE0247ORG Fully Insured Money Purchase Group Annuity
Inactive Annuities PE0346ORG Fully Insured Money Purchase Group Annuity
Inactive Asset Transfers PE0234ORG Full Asset Transfers Under s. 81 - Superintendent's Consent Required
Active Wind up PE0288ORG Full and Partial Wind Ups - Frequently Asked Questions
Active Asset Transfers PE0223INF FSRA’s Consent to SEPP to JSPP Transactions under sections 80.4 and 81.0.1 of the Pension Benefits Act
Active Service Standards - General Regulatory GR0009APP FSRA Service Standards
Inactive Miscellaneous PE0103ORG FSRA Pension Plan Information Access
Inactive Miscellaneous PE0044ORG FSCO Deputy Superintendent of Pensions: Statement on pension plans in Ontario
Inactive Miscellaneous PE0068ORG FSCO - Pension Stakeholder Consultations
Inactive Amendments PE0379ORG From Defined Benefit to Defined Contribution
Inactive Funding PE0685ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans (pre May 21, 2019)
Active Funding PE0009ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans
Active Annuities PE0008ORG Frequently Asked Questions pertaining to Annuity Purchase and Discharge
Active Locked-in Accounts PE0295ORG Frequently Asked Questions - Unlocking by Non-resident Former Member -Section 50.0.1 of the PBA
Inactive Information and Statements PE0639ORG Freedom of Information and Protection of Privacy Act (FOIPOP) - Interim Administrative Practice
Inactive Information and Statements PE0299ORG Freedom of Information and Protection of Privacy Act ("FOIPOP") - How to Obtain Information