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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Guidance Documents Table
Showing 101 to 200 of 706 entries
Status Category Guidance Number Guidance Name
Inactive Wind up PE0624ORG Distribution of Benefits on Partial Wind Up (March 2007)
Inactive Miscellaneous PE0104ORG Consultations and Proposed Legislation
Inactive Miscellaneous PE0189ORG Pensions
Inactive Miscellaneous PE0419ORG Publication of Decisions made under the Pension Benefits Act, R.S.O. 1990, c. P.8
Inactive Asset Transfers PE0036ORG Aegon Canada Inc. and Transamerica Life Canada v. ING Canada Inc.
Inactive Asset Transfers PE0352ORG Asset Transfers Between Insurance Contracts or Policies
Inactive Locked-in Accounts PE0071ORG Financial Hardship Unlocking Webcast
Inactive Locked-in Accounts PE0451ORG 1999 Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0467ORG 2004 LIF Maximum Payment Amount Table
Inactive Locked-in Accounts PE0483ORG 2017 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Family Law PE0074ORG Webinar on Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Inactive Benefits PE0364ORG Portability Rights If Vested But Not Locked-In
Inactive Surplus PE0599ORG Making Application Under ss. 7a(2)(c) - O. Reg. 708/87
Inactive Surplus PE0586ORG Distribution To Employer on Wind Up - PBA, 1990 s. 78 and 79, O. Reg 909 (708/87 and 743/91 [eff. Dec. 18/91]) c. 7a(1)(b)
Inactive Information and Statements PE0641ORG Items marked “Private” and “Confidential”
Inactive Membership PE0374ORG Requirements For Full and Part-Time Employees
Inactive Refunds PE0545ORG Notice To Members A Necessary Pre-Condition - PBA, 1987 ss. 79(4)*
Inactive Administration - Pensions PE0251ORG Administrator Role and Responsibilities
Inactive Administration - Pensions PE0320ORG Communications Between PCO and Plan Administrators
Inactive Filing - Pensions PE0304ORG Change To Actuarial Review Procedure
Inactive Filing - Pensions PE0340ORG Notice of Revised Annual Information Return
Inactive Filing - Pensions PE0568ORG Conflicts of Interest and Code of Ethics
Inactive Investments - Pensions PE0428ORG The Use of Derivatives in Pension Funds, by the Investment Advisory Committee of the Pension Commission of Ontario
Inactive Pension Decisions PE0387ORG Charges Laid under the PBA and Regulations - Union Drawn Steel Co. Ltd. and Maysfield Properety Management (1987) Inc.
Inactive Pension Decisions PE0578ORG Notices and Orders
Inactive Forms - General PE0662ORG New FSCO Pension Forms Due to Amended Definition of "Spouse" Under the Pension Benefits Act (Form 1, Form 3, Form 4, Form 5, Form 6, and Form 6.1) - 2005
Inactive Funding PE0088ORG Changes to Regulation 909 - June 2009
Inactive Funding PE0659ORG Asset Smoothing for Solvency Valuations and Contribution Holidays - Questions and Answers (2008 - 2010)
Inactive Pension Benefits Guarantee Fund (PBGF) PE0512ORG Assessment and Member Fees
Inactive Supervisory Approach PE0201INF Pension Sector Emergency Management Response
Inactive Multi-jurisdictional issues PE0017ORG E-blast - MJPPA - to plans with Quebec members
Inactive Amendments PE0325ORG Challenge To An Adverse Amendment
Inactive Wind up PE0625ORG Distribution of Benefits on Partial Wind Up (September 2010)
Inactive Miscellaneous PE0029ORG Archived Content
Inactive Miscellaneous PE0105ORG Pensions
Inactive Miscellaneous PE0514ORG 1) How To Get Assistance from the PCO 2) Telephone Enquiries to the PCO
Inactive Asset Transfers PE0037ORG Asset Transfers (Transamerica v. ING)
Inactive Asset Transfers PE0353ORG Interim Transfer of Assets on Purchase and Sale
Inactive Locked-in Accounts PE0072ORG Webcasts
Inactive Locked-in Accounts PE0436ORG Requirements of the Ontario Locked-In Retirement Account (LIRA)
Inactive Locked-in Accounts PE0452ORG 2000 Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0468ORG 2005 LIF Maximum Payment Amount Table
Inactive Locked-in Accounts PE0484ORG 2018 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Family Law PE0075ORG Resources from the Webinar on the Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Inactive Benefits PE0365ORG Improvement Of Benefits In Ongoing Plans
Inactive Surplus PE0600ORG Access To Surplus In Continuing Plans Permitted
Inactive Surplus PE0587ORG Surplus Distribution to an Employer - PBA, 1990, s. 78, s. 79 and O. Reg. 909, s. 8
Inactive Information and Statements PE0303ORG Members’ Annual Statement
Inactive Membership PE0375ORG Part-time Employees and YMPE Test
Inactive Refunds PE0546ORG Application under subsection 78(4) PBA, 1990
Inactive Retirement PE0559ORG Normal Retirement Date - PBA, 1987 ss. 36(1)
Inactive Administration - Pensions PE0119ORG Fees and Expenses for Wind Ups and Surplus Refund Applications
Inactive Administration - Pensions PE0252ORG Insurance Company Not Administrator for Guaranteed Annuity Contracts
Inactive Administration - Pensions PE0321ORG Approved Pension Forms
Inactive Filing - Pensions PE0027ORG Requirement to Use Approved Forms
Inactive Filing - Pensions PE0305ORG Compliance With Actuarial Professional Standards
Inactive Filing - Pensions PE0341ORG General Information Regarding Annual Information Returns and Fees.
Inactive Filing - Pensions PE0569ORG Conflict of Interest Requirement
Inactive Investments - Pensions PE0429ORG Ethical Investments
Inactive Pension Decisions PE0388ORG Ongoing Cases under the PBA and Regulations
Inactive Pension Decisions PE0529ORG Commission Meetings - Purpose and Procedure
Inactive Recovery Planning PE0544ORG Applications to the Commission - Funding Deficiency - PBA, 1987 ss. 64(7)
Inactive Funding PE0672ORG 2016 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
Inactive Pension Benefits Guarantee Fund (PBGF) PE0513ORG Coverage and Funding - PBA, 1987 s. 85
Inactive Commuted Value PE0276ORG Commuted Value Transfers
Inactive Supervisory Approach PE0206INF Pension Sector Emergency Management Response
Inactive Multi-jurisdictional issues PE0024ORG Agreement Respecting Multi-jurisdictional Pension Plans
Inactive Amendments PE0326ORG Registration of Amendments
Inactive Wind up PE0626ORG Plan With No Members
Inactive Miscellaneous PE0106ORG Indalex Supreme Court Decision
Inactive Miscellaneous PE0515ORG Contacts for Assistance - AIR and PBGF Assessment Certificates
Inactive Asset Transfers PE0038ORG Trust Issues On Plan Transfer/Merger (Transamerica)
Inactive Asset Transfers PE0354ORG Superintendent Consent Required for Asset Transfer under subsection 81(8)
Inactive Locked-in Accounts PE0437ORG Shortened Life Expectancy - Provision in Plan Text
Inactive Locked-in Accounts PE0453ORG 2001 LIF Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0469ORG 2006 LIF Maximum Payment Amount Table
Inactive Locked-in Accounts PE0485ORG Locked-In Retirement Income Funds (LRIFs)
Inactive Benefits PE0366ORG Union Membership as Condition for Benefit Improvement
Inactive Surplus PE0601ORG Surplus Remaining in Wound-up Plans
Inactive Surplus PE0588ORG Changes to the Surplus Application Review Process - Effective on and after September 1, 1994
Inactive Spousal Rights PE0562ORG Human Rights Commission Decision on the Definition of Spouse
Inactive Information and Statements PE0524ORG Photocopies of Files under section 30 of the PBA, 1990
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