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 501 to 600 of 706 entries
Status Category Guidance Number Guidance Name
Inactive Pension Benefits Guarantee Fund (PBGF) PE0003ORG Ability to Take Contribution Holidays and Pay PBGF Assessments
Inactive Commuted Value PE0005ORG Commuted Value Transfers-Superintendent's Approval
Inactive Commuted Value PE0609ORG Mortality Tables For Calculation - CIA Recommendations
Inactive Annuities PE0347ORG Mortality Tables and Sex Discrimination
Inactive Supervisory Approach PE0403ORG Disclosure Requirements for Financial Statements Filed Pursuant to Regulation
Inactive Multi-jurisdictional issues PE0420ORG How to Change Province of Registration
Inactive Wind up PE0630ORG Notice and Consent Requirements on Partial Plan Wind Up
Inactive Miscellaneous PE0044ORG FSCO Deputy Superintendent of Pensions: Statement on pension plans in Ontario
Inactive Miscellaneous PE0113ORG Pension Bulletins (Prior to October 2009)
Inactive Miscellaneous PE0409ORG Winter 1995 Bulletin
Inactive Miscellaneous PE0523ORG Communications Between the PCO and Plan Administrators
Inactive Asset Transfers PE0230ORG Asset Transfer on Reorganization
Inactive Asset Transfers PE0505ORG Merger Policy - September 1993 - PBA, 1990 s. 81, O. Reg. 909 s. 7
Inactive Locked-in Accounts PE0096ORG Locked-In Accounts
Inactive Locked-in Accounts PE0441ORG Life Income Fund Update and Revised Schedule 1 of Regulation 909
Inactive Locked-in Accounts PE0457ORG Spousal Pre-retirement Death Benefit
Inactive Locked-in Accounts PE0473ORG 2009 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0647ORG Financial Hardship Unlocking Fees
Inactive Benefits PE0406ORG Age-Related Benefit Formulae
Inactive Plan Types PE0649ORG FAQs - Jointly Sponsored Pension Plans (JSPP) (2011)
Inactive Surplus PE0605ORG Surplus Distribution in Cash in Continuing Plan
Inactive Surplus PE0592ORG Subsections 79(2) and (4) of the PBA Came Into Effect January 1, 1998
Inactive Spousal Rights PE0566ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Inactive Membership PE0501ORG Mandatory and Voluntary - Changes After Effective Date
Inactive Registration PE0550ORG Common Problems
Inactive Administration - Pensions PE0310ORG Expenses Payable from Pension Fund
Inactive Administration - Pensions PE0608ORG No Transfers Outside Canada
Inactive Filing - Pensions PE0330ORG Filing Deadlines for Plans Other than Defined Contribution Plans
Inactive Filing - Pensions PE0382ORG Extension of Deadline for Filings
Inactive Filing - Pensions PE0574ORG Obligation to Sell Assets
Inactive Investments - Pensions PE0434ORG Compliance with Federal Investment Regulations or Ontario Investment Rules
Inactive Pension Decisions PE0533ORG Records of Proceedings for Appeal Purposes
Inactive Locking in PE0489ORG Effect Of Legislation on Locked in RRSP Funds
Inactive Funding PE0400ORG Re-filing Election Report
Inactive Pension Benefits Guarantee Fund (PBGF) PE0028ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF)
Inactive Commuted Value PE0610ORG Recalculation of Transfer Value Not Permitted in Most Instances
Inactive Supervisory Approach PE0015ORG Administrative Penalties Guideline
Inactive Supervisory Approach PE0405ORG Court Proceedings – Involvement of FSCOSuperintendent of Financial Services
Inactive Multi-jurisdictional issues PE0421ORG Compliance Amendments Required For Quebec Members
Inactive Wind up PE0615ORG A Guide To The Wind Up Of A Pension Plan
Inactive Wind up PE0631ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Inactive Miscellaneous PE0046ORG e-Blasts: Pensions
Inactive Miscellaneous PE0410ORG Spring 1995 Bulletin
Inactive Miscellaneous PE0525ORG Records Maintenance and Retention
Inactive Asset Transfers PE0231ORG Interim Transfer of Assets on Purchase and Sale
Inactive Asset Transfers PE0686ORG FAQ - Asset Transfers (2014)
Inactive Locked-in Accounts PE0097ORG Changes To The Rules For Ontario Locked-In Accounts - O. Reg. 239/09
Inactive Locked-in Accounts PE0442ORG No Provision for Small Amounts
Inactive Locked-in Accounts PE0458ORG Spousal Consent Required
Inactive Locked-in Accounts PE0474ORG 2009 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Benefits PE0407ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Inactive Plan Types PE0651ORG FAQs - Individual Pension Plans (2012)
Inactive Surplus PE0606ORG Allocation of Surplus Distributed to Members and Former Members on Wind Up
Inactive Surplus PE0593ORG Surplus Applications Affecting Members, Former Members or Other Persons with Employment in a Jurisdiction Other Than Ontario
Inactive Spousal Rights PE0567ORG Same-Sex Spouse Survivor Benefits
Inactive Membership PE0502ORG No Transfer Rights on Suspension of Plan Membership - PBA, 1987 ss. 64(1)
Inactive Registration PE0551ORG Preparing An Application For Registration
Inactive Administration - Pensions PE0023ORG Information for Pension Plan Administrators
Inactive Administration - Pensions PE0125ORG Waiver of Biennial Statements for Missing Former and Retired Members
Inactive Administration - Pensions PE0311ORG Finders Fee or Insurance Broker Commission Payable from Pension Fund
Inactive Administration - Pensions PE0558ORG Amendment - Registration Not Confirmed
Inactive Filing - Pensions PE0331ORG Forms
Inactive Filing - Pensions PE0389ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Inactive Filing - Pensions PE0684ORG Rules concerning the Statement of Investment Policies and Procedures (SIPP)
Inactive Investments - Pensions PE0435ORG Transitional Investment Rules
Inactive Pension Decisions PE0534ORG Pre-Hearing Conference Procedures
Inactive Locking in PE0490ORG How to Administer Locked-In Money as a Pension
Inactive Funding PE0004ORG Actuarial Guidance Consultations
Inactive Funding PE0401ORG No Suspension of Contributions in Defined Contribution Plans
Inactive Pension Benefits Guarantee Fund (PBGF) PE0110ORG Pension Benefits Guarantee Fund (PBGF)
Inactive Commuted Value PE0611ORG Recalculation of Transfer Values
Inactive Supervisory Approach PE0019ORG Administrative Penalties
Inactive Multi-jurisdictional issues PE0422ORG Documents At PCO For Plans in Other Provinces
Inactive Wind up PE0616ORG Filing Requirements and Procedure
Inactive Wind up PE0632ORG Payment of Immediate Pensions
Inactive Miscellaneous PE0047ORG e-Blasts: Pensions
Inactive Miscellaneous PE0411ORG Summer 1995 Bulletin
Inactive Miscellaneous PE0526ORG Applications Received Prior to January 1, 1996 - Procedures for Resolution
Inactive Asset Transfers PE0232ORG Asset Transfer Resulting from Sale of Business
Inactive Locked-in Accounts PE0098ORG Pension Unlocking: Non-Hardship
Inactive Locked-in Accounts PE0443ORG Direct Transfer from Plan to LIF, Income Tax Act (Canada) s.147.3
Inactive Locked-in Accounts PE0459ORG_ Spousal Consent Form
Inactive Locked-in Accounts PE0475ORG 2010 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Benefits PE0131ORG Payments from a Defined Contribution/Money Purchase Benefit
Inactive Benefits PE0408ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Inactive Surplus PE0598ORG Procedures for Applications under ss. 7a(2) of O. Reg. 708/87 (743/91) (Grandfathering Provision)
Inactive Surplus PE0594ORG Application by an Employer for Payment of Surplus from a Wound-up Plan
Inactive Membership PE0503ORG Students Generally Not Eligible - PBA s. 1(1)
Inactive Registration PE0552ORG Preparation of an Application for Registration of a Pension Plan
Inactive Administration - Pensions PE0030ORG Pension Assessments
Inactive Administration - Pensions PE0312ORG Payment on Wind Up
Inactive Consumer Protection - General Regulatory GR0001ORG Treating Financial Services Consumers Fairly Guideline: Frequently Asked Questions
Inactive Filing - Pensions PE0332ORG Failure to File
Inactive Filing - Pensions PE0390ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Inactive Investments - Pensions PE0521ORG Description
Inactive Pension Decisions PE0535ORG Role of Presiding Officer at Pre-Hearing Conference
Inactive Locking in PE0491ORG Locked-in RRSP Funds - Annuities
Inactive Funding PE0402ORG Cessation of Member Contributions
Inactive Pension Benefits Guarantee Fund (PBGF) PE0111ORG FAQs - Pension Benefits Guarantee Fund (PBGF)
Inactive Commuted Value PE0612ORG Updated CIA Transfer Value Recommendations