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 Membership PE0376ORG Seasonal Workers
Inactive Refunds PE0547ORG Application for Refund of Employer Overpayment - PBA ss. 78(1) and (4), as amended
Inactive Retirement PE0560ORG Mandatory Retirement Date
Inactive Administration - Pensions PE0322ORG Requirement To Provide Information To Members
Inactive Filing - Pensions PE0306ORG Actuarial Assumption Guidelines for Final Average Plans - Approval of Actuarial Reports
Inactive Filing - Pensions PE0342ORG General Information Regarding Annual Information Returns and Pension Assessments
Inactive Filing - Pensions PE0570ORG Guide To Completing a SIP&G
Inactive Investments - Pensions PE0430ORG Investment in a Limited Partnership
Inactive Pension Decisions PE0530ORG Rules of Practice for Proceedings Under Section 89 of the Act: General, PreHearing Conferences, Settlement Conferences, Disclosure, Written Hearings, Electronic Hearings
Inactive Locking in PE0497ORG Application of Pre and Post 1987 Vesting And Locking-In Rules
Inactive Hearing Procedures GR0006ORG Rules of Practice and Procedure for Hearings Before the Superintendent of Financial Services
Inactive Funding PE0396ORG Designated Plans - Requirements for Maximum Funding Valuations
Inactive Funding PE0673ORG 2012 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
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 Multi-jurisdictional issues PE0025ORG Questions and Answers on 2016 Agreement Respecting Multi-jurisdictional Pension Plans
Inactive Amendments PE0327ORG Surplus Withdrawal Amendments
Inactive Wind up PE0627ORG Natural Termination of a Pension Plan
Inactive Miscellaneous PE0108ORG Helpful Links
Inactive Miscellaneous PE0516ORG How to Obtain Forms and Publications On and After September 15, 1994 (Distribution from Oshawa)
Inactive Asset Transfers PE0128ORG Types of Asset Transfers
Inactive Asset Transfers PE0355ORG Asset Transfers under Section 81 - Superintendent's Consent Required
Inactive Locked-in Accounts PE0438ORG Shortened Life Expectancy - Verification Required by Financial Institution
Inactive Locked-in Accounts PE0454ORG 2002 LIF Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0470ORG 2007 LIF Maximum Payment Amount Table
Inactive Locked-in Accounts PE0644ORG Financial Hardship Unlocking Questions & Answers (2012 - 2014)
Inactive Family Law PE0101ORG Carrigan v. Carrigan Estate - Supreme Court of Canada Denies Leave
Inactive Benefits PE0367ORG Same-Sex Spousal Benefits - Leshner Ruling Explained
Inactive Surplus PE0602ORG Surplus Attributable to Employee and Employer Contributions on Plan Wind Up
Inactive Surplus PE0589ORG Surplus Distribution - The Role of Legal Counsel in Obtaining Written Consent
Inactive Spousal Rights PE0563ORG Amended Definition of “Spouse” Under the Pension Benefits Act - PBA s. 1 “spouse”
Inactive Membership PE0380ORG Deadline for Membership Not Acceptable
Inactive Refunds PE0548ORG Extension of Time Limit Under Section 78(4) - PBA s. 105
Inactive Retirement PE0561ORG Mandatory Retirement - PBA, 1987 s. 36, s. 42
Inactive Administration - Pensions PE0293ORG Pension Assessments - Frequently Asked Questions
Inactive Administration - Pensions PE0323ORG Requirement To Make Documents Available On Request
Inactive Filing - Pensions PE0051ORG Superintendent of Financial Services Approved Family Law Forms
Inactive Filing - Pensions PE0307ORG Actuarial Assumptions Guidelines Solvency Valuations
Inactive Filing - Pensions PE0343ORG Which AIRs Required at Wind Up
Inactive Filing - Pensions PE0571ORG Confirmation or Amendment - Notification to PCO
Inactive Investments - Pensions PE0431ORG Letters of Credit As Collateral In Securities Lending
Inactive Pension Decisions PE0530ORG Rules of Practice for Proceedings Under Section 89 of the Act: General, PreHearing Conferences, Settlement Conferences, Disclosure, Written Hearings, Electronic Hearings
Inactive Locking in PE0486ORG Shortened Life Expectancy
Inactive Advisory Board GR0007ORG Advisory Board
Inactive Funding PE0397ORG Solvency Funding and the PBGF - Amendments to Regulation
Inactive Funding PE0674ORG Temporary Solvency Funding Relief Measures
Inactive Pension Benefits Guarantee Fund (PBGF) PE0642ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
Inactive Annuities PE0345ORG Guaranteed Annuity Contracts
Inactive Amendments PE0379ORG From Defined Benefit to Defined Contribution
Inactive Wind up PE0628ORG Guideline for Notice of Wind Up of Pension Plan
Inactive Miscellaneous PE0109ORG Pension Decisions
Inactive Miscellaneous PE0517ORG Tips for Dealing with the PCO
Inactive Asset Transfers PE0356ORG Superintendent Consent to Transfer of Assets (Sale Before 1188; Transfer After 1188)
Inactive Locked-in Accounts PE0439ORG LIF Explanation and Tables for Minimum and Maximum Withdrawal Percentages
Inactive Locked-in Accounts PE0455ORG 2003 LIF Maximum 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 PE0645ORG Eligibility for Financial Hardship Access to Locked-In Funds (2000)
Inactive Benefits PE0368ORG Survivor Benefit Waived
Inactive Surplus PE0603ORG Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
Inactive Surplus PE0590ORG Surplus Distribution to an Employer - PBA, s. 78 and 79 and Reg. 909, s. 8
Inactive Spousal Rights PE0564ORG Joint and Survivor Requirement and Waiver
Inactive Membership PE0498ORG Deadline For Membership Not Acceptable
Inactive Administration - Pensions PE0324ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Inactive Filing - Pensions PE0328ORG Fees Due Whether Application of Registration Filed & Late Filing Fees
Inactive Filing - Pensions PE0344ORG Unsigned AIRs
Inactive Filing - Pensions PE0572ORG Income Tax Act Regulations - Foreign Content Change
Inactive Investments - Pensions PE0432ORG Prudence
Inactive Pension Decisions PE0531ORG Draft Consent Document for Filing Commission Consent with the Court for Surplus Distribution under ss. 8(2) of Regulation 909
Inactive Locking in PE0487ORG Interest Locked in
Inactive Funding PE0398ORG Impact Of Solvency Funding
Inactive Funding PE0675ORG 2009 Solvency Funding Relief Measures
Inactive Annuities PE0346ORG Fully Insured Money Purchase Group Annuity
Inactive Supervisory Approach PE0308ORG Determination of the Solvency Liability Adjustment
Inactive Wind up PE0629ORG Notice of Proposal for Partial Wind Up
Inactive Miscellaneous PE0043ORG Lester Wong, FSCO's Interim Deputy Superintendent, Pensions
Inactive Miscellaneous PE0112ORG A Guide To Understanding Your Pension Plan
Inactive Miscellaneous PE0519ORG No Civil Collection By PCO
Inactive Asset Transfers PE0504ORG General Procedures For Plan Mergers ­ PBA, 1987 ss. 27(1), s. 82
Inactive Locked-in Accounts PE0440ORG_ Amendments to the ITA (Canada) Regulation and Effect on LIFs
Inactive Locked-in Accounts PE0456ORG Spousal Death Benefit
Inactive Locked-in Accounts PE0472ORG 2008 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0646ORG Financial Hardship Unlocking Fees (2009)
Inactive Family Law PE0650ORG Family law - Questions & Answers (pre 2016)
Inactive Benefits PE0369ORG Transfer to Locked-in RRSP May Result In Loss Of Rights
Inactive Plan Types PE0520ORG Pension Plans are Not Flexible Benefit Plans
Inactive Surplus PE0604ORG Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
Inactive Surplus PE0591ORG Levels of Consent Required Pursuant to Section 10.1 of Regulation 909
Inactive Spousal Rights PE0565ORG Entitlement to Spousal Joint and Survivor Benefit - PBA, 1990, s. 44
Inactive Membership PE0500ORG Mandatory vs Voluntary - PBA, 1987 c. 10(1)2, s. 26
Inactive Registration PE0549ORG Changing Province Of Registration
Inactive Administration - Pensions PE0309ORG Consulting and Actuarial Fees For Bargaining Purposes Not Payable from Pension Fund
Inactive Administration - Pensions PE0607ORG No Obligation For Other Plans To Accept Transfer
Inactive Filing - Pensions PE0066ORG Pension Forms
Inactive Filing - Pensions PE0329ORG Deadlines For Filing Annual Information Returns (AIRs) With Fees
Inactive Filing - Pensions PE0381ORG Extension of Deadline for Funding in Active Defined Benefit Plans
Inactive Filing - Pensions PE0573ORG Filing of Investment Policy Return
Inactive Investments - Pensions PE0433ORG Securities Investments
Inactive Pension Decisions PE0532ORG Release of Hearing Documents Filed with the Commission
Inactive Locking in PE0488ORG Locked-in RRSP Can Purchase Annuity At Age 55
Inactive Funding PE0001ORG Solvency Funding Relief Measures
Inactive Funding PE0399ORG Contribution Holidays and Actuarial Reports