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 101 to 200 of 706 entries
Status Category Guidance Number Guidance Name
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 Administrative Monetary Penalties - Insurance GR0011APP Transparent Communication of FSRA Enforcement Action
Active Funding PE0138ORG No Provision to Amortize Negative Solvency Balance
Active Pension Benefits Guarantee Fund (PBGF) PE0683ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
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
Active Membership PE0156ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
Active Administration - Pensions PE0123ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Active Funding PE0212ORG Collection of Unremitted Contribution
Active Wind up PE0021ORG Overpayments and Plan Wind Up - FAQs
Active Wind up PE0288ORG Full and Partial Wind Ups - Frequently Asked Questions
Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions
Active Benefits PE0275ORG Joint and Survivor Pension Waived
Active Membership PE0157ORG Mandatory versus Optional Membership in a Pension Plan
Active Service Standards - General Regulatory GR0009APP FSRA Service Standards
Active Administration - Pensions PE0124ORG Searching for Plan Beneficiaries
Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Active Funding PE0002ORG 2018 Funding Reform for Defined Benefit Pension Plans
Active Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
Active Wind up PE0080ORG Questions and Answers on the New Grow-in Rules under Section 74 of the Pension Benefits Act
Active Miscellaneous PE0114ORG Superintendent Consents (from 2009 onwards)
Active Locked-in Accounts PE0678ORG FAQs on Locked-in Retirement Income Funds (LRIFs)
Active Benefits PE0130ORG Definition of Bridging Benefit
Active Benefits PE0277ORG Value of a Deferred Pension
Active Membership PE0219ORG No Transfer Rights on Suspension of Plan Membership
Active Filing - Pensions PE0126ORG General Information Regarding Annual Information Returns
Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Active Commuted Value PE0087ORG Payment of a Small Amount under Section 50(1) of the Pension Benefits Act
Active Wind up PE0173ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Active Miscellaneous PE0115ORG Superintendent Declarations (from 2009 onwards)
Active Locked-in Accounts PE0040ORG A Guide to Applying for Special Access
Active Locked-in Accounts PE0679ORG FAQs on Locked-in Retirement Accounts (LIRAs)
Active Benefits PE0289ORG Immediate Vesting
Active Surplus PE0089ORG Surplus Withdrawal Applications
Active Spousal Rights PE0653ORG Definition of "spouse"
Active Membership PE0220ORG Cessation of Member Contributions
Active Administration - Pensions PE0203INF Missing Members Principles and Practices
Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
Active Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
Active Funding PE0006ORG The Determination of Whether a Plan is a Closed Plan
Active Funding PE0215ORG Failure to Remit Member Contributions
Active Commuted Value PE0091ORG Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF)
Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Active Wind up PE0174ORG Conditional Notice of Intended Wind Up Not Permitted
Active Miscellaneous PE0116ORG Superintendent Notices of Intended Decision (from 2009 onwards)
Active Locked-in Accounts PE0059ORG Financial Hardship Unlocking User Guide For Financial Institutions
Active Locked-in Accounts PE0148ORG Shortened Life Expectancy
Active Locked-in Accounts PE0680ORG FAQs for Financial Institutions (LIFs and LRIFs)
Active Benefits PE0132ORG Pregnancy, Parental and Emergency Leave
Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Active Surplus PE0162ORG Partial Wind Up - Identification and Administration of Surplus
Active Membership PE0221ORG Amendment to Terminate Membership not Permitted
Active Refunds PE0160ORG Refund of Additional Voluntary Contributions to Active Members
Active Administration - Pensions PE0045ORG Sample Retention Schedule for Pension Plan Records
Active Administration - Pensions PE0204APP Waiver of Biennial Statements for Missing Former and Retired Members
Active Funding PE0007ORG Treatment of Excess Contributions
Active Funding PE0216ORG Suspension of Employer Contributions in Defined Contribution Plans
Active Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
Active Commuted Value PE0169ORG Timing of Termination Statement
Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Active Wind up PE0175ORG Treatment of Prior Year Credit Balance
Active Miscellaneous PE0117ORG Superintendent Orders (from 2009 Onwards)
Active Miscellaneous PE0641INF A guide for employers - Communicating the value of your pension plan
Active Locked-in Accounts PE0060ORG Financial Hardship Unlocking Questions & Answers
Active Locked-in Accounts PE0149ORG Locked-In Retirement Accounts (LIRAs)
Active Locked-in Accounts PE0681ORG FAQs: Option to Transfer Money from a Locked-in Account to an Unlocked vehicle
Active Benefits PE0140ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Active Interest PE0217ORG Average Fund Rate for Employee Contributions
Active Surplus PE0163ORG Application by Employer for Payment of Surplus on Wind Up of Pension Plan
Active Information and Statements PE0254ORG Member's Right to Information, Annual Statements, Termination Statements, Notices, PBA 1990, s. 25-30, 42, O. Reg. 909 s. 28, 39-46 Effective When Published
Active Membership PE0222ORG Termination of Plan Membership Without Termination of Employment
Active Refunds PE0271ORG Application for Reimbursement of Employer Overpayment from a Continuing Pension Plan
Active Consumer Protection - General Regulatory GR0008APP Fair Treatment of Customers in Insurance
Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Active Investments - Pensions PE0144ORG Prudent Investment Practices for Derivatives
Active Administrative Monetary Penalties - General Regulatory GR0012APP Use of proceeds from enforcement under regulation “Money retained outside the consolidated revenue fund” Guidance
Active Funding PE0009ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans
Active Funding PE0227ORG Requirement for Submission of Actuarial Reports and Cost Certificates
Active Commuted Value PE0170ORG No Obligation For Other Plans To Accept Transfer
Active Amendments PE0127ORG Change of Custodian – Filing and Amendment Requirements
Active Locked-in Accounts PE0061ORG Financial Hardship Unlocking Questions & Answers
Active Locked-in Accounts PE0150ORG Schedule 1.1 Life Income Funds (New LIFs)
Active Locked-in Accounts PE0682ORG FAQs on the Effects of Changes on Other Unlocking Applications
Active Benefits PE0141ORG Benefit Accrual - Application to MEPPs
Active Interest PE0218ORG Crediting Interest on Employee Contributions
Active Surplus PE0164ORG Surplus Distribution by Written Agreement - The Role of Legal Counsel
Active Information and Statements PE0255ORG Members’ Annual Statements and Termination Statements