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 401 to 500 of 706 entries
Status Category Guidance Number Guidance Name
Inactive Filing - Pensions PE0331ORG Forms
Inactive Benefits PE0359ORG Form of Benefit Payment
Active Amendments PE0241ORG For Applications Received after March 26, 1992
Inactive Administration - Pensions PE0311ORG Finders Fee or Insurance Broker Commission Payable from Pension Fund
Active Filing - Pensions PE0057ORG Financial Statements
Inactive Locked-in Accounts PE0071ORG Financial Hardship Unlocking Webcast
Active Locked-in Accounts PE0059ORG Financial Hardship Unlocking User Guide For Financial Institutions
Active Locked-in Accounts PE0060ORG Financial Hardship Unlocking Questions & Answers
Active Locked-in Accounts PE0061ORG Financial Hardship Unlocking Questions & Answers
Inactive Locked-in Accounts PE0644ORG Financial Hardship Unlocking Questions & Answers (2012 - 2014)
Inactive Locked-in Accounts PE0065ORG Financial Hardship Unlocking Forms
Inactive Locked-in Accounts PE0646ORG Financial Hardship Unlocking Fees (2009)
Inactive Locked-in Accounts PE0647ORG Financial Hardship Unlocking Fees
Inactive Locked-in Accounts PE0062ORG Financial Hardship Unlocking - Resources
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
Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Inactive Wind up PE0616ORG Filing Requirements and Procedure
Inactive Filing - Pensions PE0573ORG Filing of Investment Policy Return
Active Filing - Pensions PE0022ORG Filing Information for Pension Plan Administrators
Inactive Filing - Pensions PE0330ORG Filing Deadlines for Plans Other than Defined Contribution Plans
Inactive Wind up PE0622ORG Filing Deadlines
Inactive Supervisory Approach PE0581ORG Filing Applications with the Superintendent of Financial Services
Inactive Miscellaneous PE0415ORG Fiduciary Responsibility - A Regulator's Viewpoint
Inactive Filing - Pensions PE0328ORG Fees Due Whether Application of Registration Filed & Late Filing Fees
Inactive Administration - Pensions PE0119ORG Fees and Expenses for Wind Ups and Surplus Refund Applications
Active Locked-in Accounts PE0681ORG FAQs: Option to Transfer Money from a Locked-in Account to an Unlocked vehicle
Active Locked-in Accounts PE0094ORG FAQs on Unlocking a Locked-in Account if you are a Non-Resident of Canada
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 PE0682ORG FAQs on the Effects of Changes on Other Unlocking Applications
Active Locked-in Accounts PE0093ORG FAQs on Rules for Ontario Locked-In Accounts
Active Locked-in Accounts PE0092ORG FAQs on Old Life Income Funds (LIFs)
Active Locked-in Accounts PE0095ORG FAQs on New Life Income Funds (LIFs)
Active Locked-in Accounts PE0678ORG FAQs on Locked-in Retirement Income Funds (LRIFs)
Active Locked-in Accounts PE0679ORG FAQs on Locked-in Retirement Accounts (LIRAs)
Active Locked-in Accounts PE0680ORG FAQs for Financial Institutions (LIFs and LRIFs)
Inactive Wind up PE0671ORG FAQs - Wind Up (2010 - 2012)
Inactive Family Law PE0054ORG FAQs - Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Inactive Supervisory Approach PE0664ORG FAQs - Targeted Review: Form 7 – Contribution Reporting & Monitoring Process (2017)
Inactive Investments - Pensions PE0643ORG FAQs - Statement of Investment Policies and Procedures (SIPP) (2014 - 2016)
Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Inactive Administration - Pensions PE0049ORG FAQs - Pension Services Portal (PSP)
Inactive Pension Benefits Guarantee Fund (PBGF) PE0111ORG FAQs - Pension Benefits Guarantee Fund (PBGF)
Inactive Multi-jurisdictional issues PE0663ORG FAQs - Multi-Jurisdictional Pension Plans (2009)
Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
Inactive Funding PE0648ORG FAQs - Letters of Credit (2012)
Inactive Plan Types PE0649ORG FAQs - Jointly Sponsored Pension Plans (JSPP) (2011)
Inactive Plan Types PE0651ORG FAQs - Individual Pension Plans (2012)
Inactive Forms - General PE0661ORG FAQs - Forms (2010 - 2011)
Inactive Funding PE0654ORG FAQs - Actuarial
Inactive Asset Transfers PE0686ORG FAQ - Asset Transfers (2014)
Inactive Family Law PE0650ORG Family law - Questions & Answers (pre 2016)
Inactive Miscellaneous PE0413ORG Fall-Winter 1997 Bulletin
Active Consumer Protection - General Regulatory GR0008APP Fair Treatment of Customers in Insurance
Active Funding PE0215ORG Failure to Remit Member Contributions
Inactive Filing - Pensions PE0332ORG Failure to File
Inactive Miscellaneous PE0050ORG Fact Sheets: News Segments
Inactive Refunds PE0548ORG Extension of Time Limit Under Section 78(4) - PBA s. 105
Inactive Filing - Pensions PE0381ORG Extension of Deadline for Funding in Active Defined Benefit Plans
Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Inactive Filing - Pensions PE0135ORG Extension of Deadline for Filings with FSCO (2014)
Inactive Filing - Pensions PE0382ORG Extension of Deadline for Filings
Inactive Administration - Pensions PE0310ORG Expenses Payable from Pension Fund
Inactive Investments - Pensions PE0429ORG Ethical Investments
Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
Inactive Spousal Rights PE0565ORG Entitlement to Spousal Joint and Survivor Benefit - PBA, 1990, s. 44
Inactive Pension Decisions PE0384ORG Enforcement Matters to be Published Charges - Charges are Laid under the PBA
Inactive Wind up PE0621ORG Employer Intention Respecting Surplus in a Wind-up Report
Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Active Membership PE0154ORG Eligibility for Membership in a Pension Plan
Inactive Locked-in Accounts PE0645ORG Eligibility for Financial Hardship Access to Locked-In Funds (2000)
Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
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 Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Inactive Locking in PE0489ORG Effect Of Legislation on Locked in RRSP Funds
Inactive Commuted Value PE0383ORG Early Retirement Benefits
Inactive Miscellaneous PE0046ORG e-Blasts: Pensions
Inactive Miscellaneous PE0047ORG e-Blasts: Pensions
Inactive Multi-jurisdictional issues PE0016ORG E-blast - MJPPA - to plans without Quebec members
Inactive Multi-jurisdictional issues PE0017ORG E-blast - MJPPA - to plans with Quebec members
Inactive Pension Decisions PE0531ORG Draft Consent Document for Filing Commission Consent with the Court for Surplus Distribution under ss. 8(2) of Regulation 909
Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
Inactive Multi-jurisdictional issues PE0422ORG Documents At PCO For Plans in Other Provinces
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 Surplus PE0584ORG Distribution of Surplus to Plan Beneficiaries on Wind Up
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)
Active Wind up PE0178ORG Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased
Inactive Wind up PE0625ORG Distribution of Benefits on Partial Wind Up (September 2010)
Inactive Wind up PE0624ORG Distribution of Benefits on Partial Wind Up (March 2007)
Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Inactive Supervisory Approach PE0403ORG Disclosure Requirements for Financial Statements Filed Pursuant to Regulation
Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Inactive Locked-in Accounts PE0443ORG Direct Transfer from Plan to LIF, Income Tax Act (Canada) s.147.3
Active Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Inactive Supervisory Approach PE0308ORG Determination of the Solvency Liability Adjustment
Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit