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 601 to 700 of 706 entries
Status Category Guidance Number Guidance Name
Inactive Supervisory Approach PE0581ORG Filing Applications with the Superintendent of Financial Services
Inactive Multi-jurisdictional issues PE0663ORG FAQs - Multi-Jurisdictional Pension Plans (2009)
Inactive Wind up PE0617ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Inactive Wind up PE0633ORG Restrictions on Payments in Deficit Situations (November 2003)
Inactive Miscellaneous PE0050ORG Fact Sheets: News Segments
Inactive Miscellaneous PE0412ORG Winter - Spring 1996 Bulletin
Inactive Miscellaneous PE0579ORG General Announcement: The Status of Published PCO Policies under FSCO
Inactive Asset Transfers PE0233ORG Partial Asset Transfers Under s. 81 - Superintendent's Consent Required
Inactive Locked-in Accounts PE0444ORG Ontario Life Income Funds (LIFs) Direct Transfer of Locked-in Funds and Administration Issues
Inactive Locked-in Accounts PE0460ORG Locked-In LIFs and LIRAs Approved by Other Jurisdictions
Inactive Locked-in Accounts PE0476ORG 2010 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Benefits PE0357ORG Definition of Bridge Benefit
Inactive Surplus PE0597ORG Application by Employer for Payment of Surplus on Partial Wind Up of a Pension Plan
Inactive Surplus PE0595ORG Application by an Employer for Payment of Surplus from a Wound-up Plan - PBA ss. 78 and 79, as amended - Regulation 909 s. 8
Inactive Information and Statements PE0102ORG General Information About Inquiries and Complaints for Pension Plan Beneficiaries
Inactive Registration PE0553ORG Guide To Completing A Pension Plan Document Checklist - PBA s. 98
Inactive Administration - Pensions PE0313ORG Costs for Wind Up and Surplus Applications
Inactive Consumer Protection - General Regulatory GR0002ORG Treating Financial Services Consumers Fairly Guideline
Inactive Filing - Pensions PE0135ORG Extension of Deadline for Filings with FSCO (2014)
Inactive Filing - Pensions PE0333ORG Late Fees
Inactive Filing - Pensions PE0391ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Inactive Investments - Pensions PE0076ORG Investment
Inactive Investments - Pensions PE0643ORG FAQs - Statement of Investment Policies and Procedures (SIPP) (2014 - 2016)
Inactive Pension Decisions PE0536ORG Notice of Pre-Hearing Conference
Inactive Locking in PE0492ORG Locked-in RRSP Cannot Be Transferred To A RRIF (also ref: Life Income Fund)
Inactive Funding PE0648ORG FAQs - Letters of Credit (2012)
Inactive Commuted Value PE0613ORG Commuted Value Transfer Where Plan Underfunded
Inactive Supervisory Approach PE0204INF Pension Sector Emergency Management Response (June 2020)
Inactive Wind up PE0618ORG Treatment of Prior Year Credit Balance
Inactive Wind up PE0634ORG Restrictions on Payments in Deficit Situations (November 2011)
Inactive Miscellaneous PE0068ORG FSCO - Pension Stakeholder Consultations
Inactive Miscellaneous PE0413ORG Fall-Winter 1997 Bulletin
Inactive Asset Transfers PE0234ORG Full Asset Transfers Under s. 81 - Superintendent's Consent Required
Inactive Locked-in Accounts PE0445ORG Transfer of Locked-in Funds by Financial Institutions
Inactive Locked-in Accounts PE0461ORG Treatment of Funds By Other Jurisdictions
Inactive Locked-in Accounts PE0477ORG 2011 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Benefits PE0358ORG Garnishment of Pensions In Pay
Inactive Surplus PE0527ORG Surplus Refund Applications on Wind Up - Acknowledgment of Applications, Representations and Communication of Commission Decision, PBA, 1990 ss. 78(3), O. Reg. 909 ss. 8(2)
Inactive Surplus PE0596ORG Application by Employer for Payment of Surplus on Full Wind Up of a Pension Plan
Inactive Registration PE0554ORG Preparation of an Application for Registration of a Plan Amendment
Inactive Administration - Pensions PE0049ORG FAQs - Pension Services Portal (PSP)
Inactive Administration - Pensions PE0210ORG Administrative Fees and Expenses Payable from Pension Fund
Inactive Administration - Pensions PE0314ORG Costs for Wind Up and Surplus Applications
Inactive Filing - Pensions PE0334ORG Late Filing Fees
Inactive Filing - Pensions PE0392ORG CICA Guideline For Annual Audited Statements
Inactive Pension Decisions PE0537ORG Release of Pre-Hearing Conference Documents Filed with the Commission
Inactive Locking in PE0493ORG Locking In of Pension Funds When Member Leaves the Country
Inactive Funding PE0685ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans (pre May 21, 2019)
Inactive Pension Benefits Guarantee Fund (PBGF) PE0506ORG Assessment Based on Last Report Regulation 909 ss. 3(1) and 37
Inactive Commuted Value PE0614ORG Responsibilities of Fund Trustee - Transfer of Assets Between Plans
Inactive Supervisory Approach PE0190ORG Defined Benefit Application Processes and Service Targets
Inactive Supervisory Approach PE0664ORG FAQs - Targeted Review: Form 7 – Contribution Reporting & Monitoring Process (2017)
Inactive Wind up PE0176ORG Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund
Inactive Wind up PE0619ORG Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund
Inactive Wind up PE0635ORG Significant Numbers of Members
Inactive Miscellaneous PE0069ORG Information Sessions
Inactive Miscellaneous PE0184ORG Active Pension Policies
Inactive Miscellaneous PE0414ORG Pension Plan Survival and the PCO A Two Way Street
Inactive Asset Transfers PE0031ORG Asset Transfers - Frequently Asked Questions
Inactive Asset Transfers PE0235ORG Withdrawal of Application for Consent to a Transfer of Assets
Inactive Locked-in Accounts PE0446ORG Minimum and Maximum Withdrawals
Inactive Locked-in Accounts PE0462ORG General Requirements
Inactive Locked-in Accounts PE0478ORG 2012 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Benefits PE0359ORG Form of Benefit Payment
Inactive Surplus PE0528ORG Surplus Refund Applications on Wind Up - Late Representations and Submissions
Inactive Surplus PE0669ORG Questions and Answers relating to Surplus Withdrawal On Wind Up - Section 78(2) Notice Requirements (2012)
Inactive Membership PE0499ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Inactive Registration PE0555ORG Pension Plan Document Checklist
Inactive Administration - Pensions PE0211ORG Payable from Pension Fund
Inactive Administration - Pensions PE0315ORG Role and Responsibilities
Inactive Filing - General Regulatory GR0003ORG Rule #1 - Electronic Service and Delivery Rule
Inactive Filing - Pensions PE0335ORG Late Filing Fees - How to Calculate Interest on Overdue Annual Filing Fee Payments
Inactive Filing - Pensions PE0393ORG Master Trust Arrangements
Inactive Investments - Pensions PE0145ORG Statements of Investment Policies and Procedures (SIPPs) for Member-Directed Defined Contribution Plans
Inactive Pension Decisions PE0538ORG Continuation of Proceedings for Certain Applications Under the Current PBA once the Financial Services Commission of Ontario Act, 1997 (FSCO) comes into Force
Inactive Locking in PE0494ORG On Termination
Inactive Funding PE0654ORG FAQs - Actuarial
Inactive Pension Benefits Guarantee Fund (PBGF) PE0507ORG Assessments Subject to Retail Sales Tax
Inactive Commuted Value PE0377ORG Calculation In A Continuing Plan
Inactive Supervisory Approach PE0191ORG Application Processes and Service Targets
Inactive Supervisory Approach PE0665ORG Targeted Reviews - Frequently Asked Questions (2017)
Inactive Wind up PE0177ORG Vesting, Locking In & Growing In on Wind Up
Inactive Wind up PE0620ORG Credited Service for Employment Standards Act, 2000 Notice Period
Inactive Wind up PE0636ORG Successor Plan Does Not Preclude Wind Up of Original Plan (December 1995)
Inactive Miscellaneous PE0073ORG Webinars
Inactive Miscellaneous PE0185ORG InActive Pension Policies
Inactive Miscellaneous PE0415ORG Fiduciary Responsibility - A Regulator's Viewpoint
Inactive Asset Transfers PE0032ORG Trust Issues on Pension Plan Asset Transfer1: Checklist
Inactive Asset Transfers PE0348ORG Asset Transfer - Successor Plans
Inactive Locked-in Accounts PE0062ORG Financial Hardship Unlocking - Resources
Inactive Locked-in Accounts PE0447ORG 1995 Maximum Withdrawals
Inactive Locked-in Accounts PE0463ORG Locked-In Retirement Accounts (LIRAs)
Inactive Locked-in Accounts PE0479ORG 2013 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Benefits PE0360ORG Pregnancy and Parental Leave
Inactive Interest PE0423ORG Crediting Interest on Employee Contributions
Inactive Surplus PE0582ORG Adequacy of Surplus Withdrawal Application
Inactive Surplus PE0670ORG Questions and Answers relating to Surplus - Regulations effective July 1, 2012
Inactive Membership PE0370ORG Clarification (formerly Interpretation Bulletin I)
Inactive Refunds PE0540ORG Applications to the Commission for Consent to a Refund - PBA, 1987 ss. 64(7) and (8)*
Inactive Registration PE0556ORG Notice of Revised Document Checklist