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 201 to 300 of 706 entries
Status Category Guidance Number Guidance Name
Active Refunds PE0272ORG Application for Refund of Contributions to Plan Members or Former Members
Active Administration - Pensions PE0077ORG Annual Statements of Members' Pension Benefits - Statement of Investment Policies and Procedures Content
Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Active Administrative Monetary Penalties - General Regulatory GR0013APP Enforcement: General Administrative Monetary Penalties Guidance
Active Funding PE0010ORG Questions and Answers on Letters of Credit
Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions
Active Commuted Value PE0171ORG No Transfers Outside Canada
Active Amendments PE0133ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Active Locked-in Accounts PE0151ORG Schedule 1 Life Income Funds (Old LIFs)
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
Active Benefits PE0142ORG Benefit Accrual in a MEPP - Clarification
Active Surplus PE0165ORG Undistributed Surplus on Full or Partial Wind Up
Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
Active Administration - Pensions PE0078ORG Biennial Statements Required for Former and Retired Members
Active Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
Active Filing - Pensions PE0257ORG Actuarial Filing for Plan Amendments
Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
Active Whistle-blower GR0015APP Whistle-blower Guidance
Inactive Funding PE0655ORG The Determination of Whether a Plan is a "Closed Plan" (pre May 21, 2019)
Inactive Pension Benefits Guarantee Fund (PBGF) PE0508ORG Assessment As An Administrative Expense - O. Reg. 708/87 s. 33
Inactive Commuted Value PE0378ORG Computation and Interest Requirements
Inactive Supervisory Approach PE0192ORG Targeted Reviews
Inactive Supervisory Approach PE0666ORG Targeted Review: Member Option Statements – Termination and Retirement (2018)
Inactive Wind up PE0621ORG Employer Intention Respecting Surplus in a Wind-up Report
Inactive Wind up PE0637ORG Successor Plan Does Not Preclude Wind Up of Original Plan (December 2011)
Inactive Miscellaneous PE0082ORG Legislative and Regulatory Changes
Inactive Miscellaneous PE0186ORG Pension Policies
Inactive Miscellaneous PE0416ORG PCO Affected by Government Constraints New Approach to Communications Adopted
Inactive Asset Transfers PE0033ORG Asset Transfer Rules before January 1, 2014
Inactive Asset Transfers PE0349ORG Asset Transfer - Successor Plans
Inactive Locked-in Accounts PE0152ORG 2019 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0448ORG 1996 Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0464ORG Life Income Funds (LIFs)
Inactive Locked-in Accounts PE0480ORG 2014 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Benefits PE0361ORG Pregnancy and Parental Leave - Employee Contributions
Inactive Interest PE0424ORG Minimum and Maximum Rates
Inactive Surplus PE0583ORG Court Applications for Surplus Entitlement in Wound Up Plans
Inactive Membership PE0371ORG Class and Eligibility
Inactive Refunds PE0541ORG Refund to Active Members - PBA, 1987 ss. 64(2)*
Inactive Registration PE0556ORG Notice of Revised Document Checklist
Inactive Administration - Pensions PE0317ORG Handling of Plan Fund Expenses and Maintenance of Plan Records
Inactive Filing - General Regulatory GR0005ORG Superintendent's Electronic Service & Delivery and Filing Rules
Inactive Filing - Pensions PE0292ORG Options for Prescribed Filings - Frequently Asked Questions
Inactive Filing - Pensions PE0337ORG Interest on Late AIR Fees
Inactive Filing - Pensions PE0394ORG Revised Filing Requirements
Inactive Pension Decisions PE0384ORG Enforcement Matters to be Published Charges - Charges are Laid under the PBA
Inactive Pension Decisions PE0575ORG Notices and Orders, PBA, 1990 s. 69, s. 87, ss. 89(5)
Inactive Locking in PE0496ORG Self-Directed RRSPs And Home Mortgages
Inactive Funding PE0656ORG Treatment of Excess Contributions (pre May 21, 2019)
Inactive Pension Benefits Guarantee Fund (PBGF) PE0509ORG Assessment for Periods Not Covered by Last Report Regulation 909 ss. 7, 37
Inactive Commuted Value PE0383ORG Early Retirement Benefits
Inactive Supervisory Approach PE0667ORG Targeted Review: Form 7 – Contribution Reporting & Monitoring Process (2017)
Inactive Wind up PE0622ORG Filing Deadlines
Inactive Wind up PE0638ORG Original and Successor Pension Plans
Inactive Miscellaneous PE0187ORG Previous Policy Reviews
Inactive Miscellaneous PE0417ORG Invitation to Serve on Advisory Committees to the PCO
Inactive Asset Transfers PE0034ORG Asset Transfers Between Pension Plans
Inactive Asset Transfers PE0350ORG Notification of Change of Carrier
Inactive Locked-in Accounts PE0064ORG Rules for Financial Hardship Unlocking
Inactive Locked-in Accounts PE0449ORG 1997 Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0465ORG Schedule 1 Life Income Funds (Old LIFs)
Inactive Locked-in Accounts PE0481ORG 2015 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Family Law PE0054ORG FAQs - Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Inactive Benefits PE0237ORG Portability Rights if Vested but not Locked In
Inactive Benefits PE0362ORG Pregnancy and Parental Leave Governed By The Employment Standards Amendment Act
Inactive Interest PE0425ORG Credited Interest
Inactive Surplus PE0584ORG Distribution of Surplus to Plan Beneficiaries on Wind Up
Inactive Information and Statements PE0299ORG Freedom of Information and Protection of Privacy Act ("FOIPOP") - How to Obtain Information
Inactive Membership PE0372ORG_ Individuals
Inactive Refunds PE0542ORG Refund of Additional Voluntary Contributions to Active Members - PBA, 1990 ss. 63(2)
Inactive Registration PE0557ORG Legal Effect, PBA, 1987 s. 10, s. 16 & s. 17
Inactive Administration - Pensions PE0249ORG Administrative Fees and Expenses Payable from Pension Fund
Inactive Administration - Pensions PE0318ORG Insurance Company Not Administrator for Annuity Contracts
Inactive Filing - General Regulatory PE0668ORG Rule #3 - Optional Electronic Filings Rule
Inactive Filing - Pensions PE0294ORG Re-filing of Annual Information Return (AIR) and Pension Benefits Guarantee Fund Assessment Certificate (PBGF) Forms - Frequently Asked Questions
Inactive Filing - Pensions PE0338ORG New Fees
Inactive Filing - Pensions PE0395ORG Requirement for Auditor's Report
Inactive Investments - Pensions PE0426ORG Derivative Instruments - Futures and Options
Inactive Pension Decisions PE0385ORG Charges are Laid under the PBA - Union Drawn Steel
Inactive Pension Decisions PE0576ORG Notices and Orders, PBA, 1990 s. 69, s. 87, ss. 89(5)
Inactive Forms - General PE0518ORG Computer-generated Forms
Inactive Funding PE0013ORG 2018 Report on the Funding of Defined Benefit Pension Plans in Ontario - 15th Annual Report
Inactive Funding PE0657ORG Solvency Funding Relief Questions Answered (2009)
Inactive Pension Benefits Guarantee Fund (PBGF) PE0510ORG Late Assessment Payments - Calculation of Interest - 1995 - O. Reg. 909 s. 37
Inactive Commuted Value PE0652ORG Commuted Value Calculation Standard - FAQs
Inactive Amendments PE0273ORG Reduction of Accrued Benefits and/or Refunds or Payments to Avoid Revocation by Canada Revenue Agency of Registration of a Pension Plan
Inactive Wind up PE0623ORG Individual Statement At Wind Up
Inactive Wind up PE0671ORG FAQs - Wind Up (2010 - 2012)
Inactive Miscellaneous PE0103ORG FSRA Pension Plan Information Access
Inactive Miscellaneous PE0188ORG Pension Policy Review Project
Inactive Miscellaneous PE0418ORG PCO Advisory Committee Members
Inactive Asset Transfers PE0035ORG Applications for Transfer of Assets on Sale or Merger
Inactive Asset Transfers PE0351ORG Types of Asset Transfers
Inactive Locked-in Accounts PE0065ORG Financial Hardship Unlocking Forms
Inactive Locked-in Accounts PE0450ORG 1998 Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0466ORG Schedule 1.1 Life Income Funds (New LIFs)
Inactive Locked-in Accounts PE0482ORG 2016 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Family Law PE0070ORG Tutorials
Inactive Benefits PE0363ORG Pregnancy and Parental Leave Cannot Be Conditional
Inactive Surplus PE0585ORG Partial Wind Up - Identification and Administration of Surplus Compliance with PBA, 1990 ss. 70(6)