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.

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  • 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 1 to 100 of 705 entries
Status Category Guidance Number Guidance Name
Supervisory Approach PE0580ORG Delegation of the Superintendent’s Authorities - Financial Services Commission of Ontario Act, 1997, ss. 5(3)
Active Funding PE0011ORG Letters of Credit
Active Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans
Active Commuted Value PE0172ORG Contractual Provision for Indexation
Active Amendments PE0241ORG For Applications Received after March 26, 1992
Active Wind up PE0179ORG Payment of Benefits on Partial Wind Up
Active Miscellaneous PE0083ORG Legislative Changes July 1, 2012
Active Locked-in Accounts PE0153ORG Schedule 2 Locked-In Retirement Funds (LRIFs)
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
Active Spousal Rights PE0207ORG Marriage Breakdown and Pension Credits
Active Administration - Pensions PE0085ORG New Definitions for "Retired Member" and "Former Member"
Active Funding PE0012ORG Funding and Actuarial Filing Requirements For Plan Improvements under the New Funding Regime
Active Funding PE0258ORG Alternative Settlement Methods for Solvency Valuations
Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Active Supervisory Approach PE0197APP Pension Sector Guiding Principles
Active Wind up PE0180ORG Natural Termination of a Pension Plan
Active Locked-in Accounts PE0196INF Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Active Benefits PE0238ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Active Plan Types PE0026ORG Regulation 177/11 made under the Pension Benefits Act - Questions & Answers - JSPPs
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 Spousal Rights PE0208ORG Additional Options to Spouse on Marriage Breakdown
Active Advisory Committees PE0228ORG Purpose of Plan Advisory Committees
Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Active Innovation GR0018DEC Affiliated insurers carrying on business as a common undertaking pursuant to s. 392.2(8) of the Insurance Act
Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Active Commuted Value PE0202APP Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans)
Active Supervisory Approach PE0199APP Supervisory Approach for Single Employer Defined Benefit Pension Plans that are Actively Monitored
Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Active Wind up PE0181ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Active Wind up PE0676ORG New Requirements for Grow-In, Opting Out of Grow-In and Partial Wind Up
Active Locked-in Accounts PE0295ORG Frequently Asked Questions - Unlocking by Non-resident Former Member -Section 50.0.1 of the PBA
Active Benefits PE0239ORG Indexing
Active Plan Types PE0081ORG Individual Pension Plans
Active Spousal Rights PE0209ORG Options to Spouse on Marriage Breakdown
Active Retirement PE0246ORG Retirement Dates
Active Administration - Pensions PE0118ORG Pension Fund Administration – Responsibilities of Fund Holders
Active Filing - Pensions PE0022ORG Filing Information for Pension Plan Administrators
Active Innovation GR0010APP Test and Learn Environments (TLEs) for Financial Services Innovation
Active Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As
Active Wind up PE0182ORG Payment of Immediate Pensions & Other Benefits
Active Miscellaneous PE0193ORG Pension Scams Cost You More than Retirement Savings
Active Benefits PE0260ORG Consent Benefits Where Amount of Benefit Not Determinable
Active Plan Types PE0107ORG Individual Pension Plans (IPPs)
Active Spousal Rights PE0274ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Active Risk Management GR0016INT Information Technology (“IT”) risk management
Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Active Commuted Value PE0247ORG Fully Insured Money Purchase Group Annuity
Active Annuities PE0008ORG Frequently Asked Questions pertaining to Annuity Purchase and Discharge
Active Wind up PE0183ORG Restrictions on Payments on wind up where there is a Deficit
Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Active Miscellaneous PE0194ORG Beware of Scams Involving Your Retirement Savings, Regulators Warn
Active Locked-in Accounts PE0092ORG FAQs on Old Life Income Funds (LIFs)
Active Family Law PE0100ORG Implications of Bill 14 Amendments on the Carrigan Decision
Active Benefits PE0261ORG Amendments for Benefit Improvements - Notice and Funding
Active Plan Types PE0158ORG Approaches and Revenue Canada Considerations
Active Administration - Pensions PE0120ORG Management and Retention of Pension Plan Records by the Administrator
Active Administration - Pensions PE0253ORG Requirement to Provide Information to Members
Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Active Funding PE0284ORG Contributions In-Kind Not Permitted
Active Annuities PE0195APP Approach to Requirements After Certain Annuity Purchases for Defined Benefit Plans
Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Active Miscellaneous PE0041ORG Consumer Brochures
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 PE0093ORG FAQs on Rules for Ontario Locked-In Accounts
Active Benefits PE0262ORG Union Membership as Condition for Benefit Improvement
Active Plan Types PE0159ORG Pension Plans are Not Flexible Benefit Plans
Active Membership PE0154ORG Eligibility for Membership in a Pension Plan
Active Administration - Pensions PE0121ORG Administrator’s Management of Inquiries and Complaints from Plan Beneficiaries
Active Funding PE0136ORG Funding Requirements for Designated Plans in Ontario, O.Reg 73/95 Effective When Published
Active Commuted Value PE0278ORG Recalculation of Transfer Values
Active Annuities PE0229ORG Mortality Tables and Sex Discrimination
Active Supervisory Approach PE0245ORG Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets
Active Multi-jurisdictional issues PE0269ORG When and How to Change the Province of Registration for a Multi-jurisdictional Pension Plan
Active Wind up PE0282ORG Where Employer Sells, Assigns or Disposes the Business or assets for the Business
Active Miscellaneous PE0042ORG Know the facts about your registered pension plan
Active Miscellaneous PE0286ORG Bill 236, Pension Benefits Amendment Act, 2010 - Frequently Asked Questions
Active Asset Transfers PE0205APP Supervisory Approach to Defined Benefit Asset Transfers Under the Pension Benefits Act
Active Locked-in Accounts PE0094ORG FAQs on Unlocking a Locked-in Account if you are a Non-Resident of Canada
Active Family Law PE0225INT Administration of pension benefits upon marriage breakdown
Active Benefits PE0263ORG Settlement of Benefits
Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
Active Membership PE0155ORG Class of Employees
Active Registration PE0161ORG Registration of a Pension Plan and a Pension Plan Amendment
Active Retirement PC0048INT Understanding Decumulation Products
Active Administration - Pensions PE0122ORG Use of Superintendent Approved Pension Forms -PBA s. 113.2
Active Administration - Pensions PE0296INT Pension Plan Administrator Roles and Responsibilities
Active Filing - Pensions PE0057ORG Financial Statements
Active Funding PE0137ORG Collection of Contributions and Delinquencies, PBA 1987 s. 23, 56-58, O. Reg. 708/87 s. 56 (formerly M900-100) Effective When Published
Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
Active Supervisory Approach PE0266ORG Decisions made under the Pension Benefits Act, R.S.O. 1990, c. P.8 and the Financial Services Commission of Ontario Act, 1997, S.O. 1997, c. 28
Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
Active Amendments PE0302INT Actions to avoid deregistration of a pension plan under the Federal Income Tax Act
Active Wind up PE0283ORG Original and Successor Pension Plans - Section 81 Does Not Preclude Wind Up of Original Plan
Active Miscellaneous PE0291ORG Nortel Ontario Beneficiary Direction, Consent & Waiver
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 Locked-in Accounts PE0095ORG FAQs on New Life Income Funds (LIFs)
Active Benefits PE0264ORG Past Benefits - Members Option