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 601 to 700 of 706 entries
Status Category Guidance Number Guidance Name
Inactive Asset Transfers PE0037ORG Asset Transfers (Transamerica v. ING)
Inactive Asset Transfers PE0033ORG Asset Transfer Rules before January 1, 2014
Inactive Asset Transfers PE0232ORG Asset Transfer Resulting from Sale of Business
Inactive Asset Transfers PE0230ORG Asset Transfer on Reorganization
Inactive Asset Transfers PE0349ORG Asset Transfer - Successor Plans
Inactive Asset Transfers PE0348ORG Asset Transfer - Successor Plans
Inactive Funding PE0659ORG Asset Smoothing for Solvency Valuations and Contribution Holidays - Questions and Answers (2008 - 2010)
Inactive Pension Benefits Guarantee Fund (PBGF) PE0507ORG Assessments Subject to Retail Sales Tax
Inactive Pension Benefits Guarantee Fund (PBGF) PE0509ORG Assessment for Periods Not Covered by Last Report Regulation 909 ss. 7, 37
Inactive Pension Benefits Guarantee Fund (PBGF) PE0506ORG Assessment Based on Last Report Regulation 909 ss. 3(1) and 37
Inactive Pension Benefits Guarantee Fund (PBGF) PE0508ORG Assessment As An Administrative Expense - O. Reg. 708/87 s. 33
Inactive Pension Benefits Guarantee Fund (PBGF) PE0512ORG Assessment and Member Fees
Inactive Miscellaneous PE0029ORG Archived Content
Inactive Administration - Pensions PE0321ORG Approved Pension Forms
Active Plan Types PE0158ORG Approaches and Revenue Canada Considerations
Active Annuities PE0195APP Approach to Requirements After Certain Annuity Purchases for Defined Benefit Plans
Inactive Refunds PE0540ORG Applications to the Commission for Consent to a Refund - PBA, 1987 ss. 64(7) and (8)*
Inactive Recovery Planning PE0544ORG Applications to the Commission - Funding Deficiency - PBA, 1987 ss. 64(7)
Inactive Miscellaneous PE0526ORG Applications Received Prior to January 1, 1996 - Procedures for Resolution
Inactive Asset Transfers PE0035ORG Applications for Transfer of Assets on Sale or Merger
Inactive Refunds PE0546ORG Application under subsection 78(4) PBA, 1990
Inactive Supervisory Approach PE0191ORG Application Processes and Service Targets
Inactive Locking in PE0497ORG Application of Pre and Post 1987 Vesting And Locking-In Rules
Active Refunds PE0271ORG Application for Reimbursement of Employer Overpayment from a Continuing Pension Plan
Inactive Refunds PE0547ORG Application for Refund of Employer Overpayment - PBA ss. 78(1) and (4), as amended
Active Refunds PE0272ORG Application for Refund of Contributions to Plan Members or Former Members
Active Surplus PE0163ORG Application by Employer for Payment of Surplus on Wind Up of Pension Plan
Inactive Surplus PE0597ORG Application by Employer for Payment of Surplus on Partial Wind Up of a Pension Plan
Inactive Surplus PE0596ORG Application by Employer for Payment of Surplus on Full Wind Up of a Pension Plan
Inactive Surplus PE0595ORG Application by an Employer for Payment of Surplus from a Wound-up Plan - PBA ss. 78 and 79, as amended - Regulation 909 s. 8
Inactive Surplus PE0594ORG Application by an Employer for Payment of Surplus from a Wound-up Plan
Active Administration - Pensions PE0077ORG Annual Statements of Members' Pension Benefits - Statement of Investment Policies and Procedures Content
Inactive Filing - Pensions PE0020ORG Annual Information Return Fee Structure
Inactive Locked-in Accounts PE0440ORG_ Amendments to the ITA (Canada) Regulation and Effect on LIFs
Active Benefits PE0261ORG Amendments for Benefit Improvements - Notice and Funding
Active Membership PE0221ORG Amendment to Terminate Membership not Permitted
Inactive Administration - Pensions PE0558ORG Amendment - Registration Not Confirmed
Inactive Spousal Rights PE0563ORG Amended Definition of “Spouse” Under the Pension Benefits Act - PBA s. 1 “spouse”
Active Funding PE0258ORG Alternative Settlement Methods for Solvency Valuations
Active Surplus PE0167ORG Allocation of Surplus to Members, Former Members and Other Persons on Wind Up - PBA s. 63(7) and 70(5) - Regulation 909 s. 8
Inactive Surplus PE0606ORG Allocation of Surplus Distributed to Members and Former Members on Wind Up
Inactive Wind up PE0176ORG Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund
Inactive Wind up PE0619ORG Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund
Inactive Multi-jurisdictional issues PE0024ORG Agreement Respecting Multi-jurisdictional Pension Plans
Inactive Benefits PE0406ORG Age-Related Benefit Formulae
Active Innovation GR0018DEC Affiliated insurers carrying on business as a common undertaking pursuant to s. 392.2(8) of the Insurance Act
Inactive Asset Transfers PE0036ORG Aegon Canada Inc. and Transamerica Life Canada v. ING Canada Inc.
Inactive Advisory Board GR0007ORG Advisory Board
Active Administration - Pensions PE0121ORG Administrator’s Management of Inquiries and Complaints from Plan Beneficiaries
Inactive Administration - Pensions PE0251ORG Administrator Role and Responsibilities
Inactive Supervisory Approach PE0015ORG Administrative Penalties Guideline
Inactive Supervisory Approach PE0019ORG Administrative Penalties
Inactive Administration - Pensions PE0210ORG Administrative Fees and Expenses Payable from Pension Fund
Inactive Administration - Pensions PE0249ORG Administrative Fees and Expenses Payable from Pension Fund
Active Family Law PE0225INT Administration of pension benefits upon marriage breakdown
Inactive Surplus PE0582ORG Adequacy of Surplus Withdrawal Application
Active Spousal Rights PE0208ORG Additional Options to Spouse on Marriage Breakdown
Inactive Funding PE0004ORG Actuarial Guidance Consultations
Active Filing - Pensions PE0257ORG Actuarial Filing for Plan Amendments
Inactive Filing - Pensions PE0307ORG Actuarial Assumptions Guidelines Solvency Valuations
Inactive Filing - Pensions PE0306ORG Actuarial Assumption Guidelines for Final Average Plans - Approval of Actuarial Reports
Inactive Miscellaneous PE0184ORG Active Pension Policies
Active Amendments PE0302INT Actions to avoid deregistration of a pension plan under the Federal Income Tax Act
Inactive Administration - Pensions PE0099ORG Accessing Plan Records and Information
Inactive Surplus PE0600ORG Access To Surplus In Continuing Plans Permitted
Inactive Pension Benefits Guarantee Fund (PBGF) PE0640ORG Ability to take contribution holidays and pay PBGF assessments – revised as per amendments in Regulation 105/19
Inactive Pension Benefits Guarantee Fund (PBGF) PE0003ORG Ability to Take Contribution Holidays and Pay PBGF Assessments
Inactive Miscellaneous PE0112ORG A Guide To Understanding Your Pension Plan
Inactive Wind up PE0615ORG A Guide To The Wind Up Of A Pension Plan
Active Locked-in Accounts PE0040ORG A Guide to Applying for Special Access
Active Miscellaneous PE0641INF A guide for employers - Communicating the value of your pension plan
Inactive Locked-in Accounts PE0152ORG 2019 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Funding PE0013ORG 2018 Report on the Funding of Defined Benefit Pension Plans in Ontario - 15th Annual Report
Inactive Locked-in Accounts PE0484ORG 2018 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Active Funding PE0002ORG 2018 Funding Reform for Defined Benefit Pension Plans
Inactive Locked-in Accounts PE0483ORG 2017 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Funding PE0672ORG 2016 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
Inactive Locked-in Accounts PE0482ORG 2016 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0481ORG 2015 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0480ORG 2014 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0479ORG 2013 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Funding PE0673ORG 2012 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
Inactive Locked-in Accounts PE0478ORG 2012 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0477ORG 2011 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0476ORG 2010 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0475ORG 2010 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Funding PE0675ORG 2009 Solvency Funding Relief Measures
Inactive Locked-in Accounts PE0474ORG 2009 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0473ORG 2009 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0472ORG 2008 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0471ORG 2008 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0470ORG 2007 LIF Maximum Payment Amount Table
Inactive Locked-in Accounts PE0469ORG 2006 LIF Maximum Payment Amount Table
Inactive Locked-in Accounts PE0468ORG 2005 LIF Maximum Payment Amount Table
Inactive Locked-in Accounts PE0467ORG 2004 LIF Maximum Payment Amount Table
Inactive Locked-in Accounts PE0455ORG 2003 LIF Maximum Payment Amount Table
Inactive Locked-in Accounts PE0454ORG 2002 LIF Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0453ORG 2001 LIF Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0452ORG 2000 Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0451ORG 1999 Maximum Withdrawal Amount Table