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 301 to 400 of 706 entries
Status Category Guidance Number Guidance Name
Active Wind up PE0282ORG Where Employer Sells, Assigns or Disposes the Business or assets for the Business
Active Wind up PE0283ORG Original and Successor Pension Plans - Section 81 Does Not Preclude Wind Up of Original Plan
Active Funding PE0284ORG Contributions In-Kind Not Permitted
Active Miscellaneous PE0285ORG FAQs on the Most Significant Changes under Bill 120 in force on December 8, 2010 and July 1, 2012
Active Miscellaneous PE0286ORG Bill 236, Pension Benefits Amendment Act, 2010 - Frequently Asked Questions
Active Information and Statements PE0287ORG New Provisions Related to the Disclosure of Records
Active Wind up PE0288ORG Full and Partial Wind Ups - Frequently Asked Questions
Active Benefits PE0289ORG Immediate Vesting
Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
Active Miscellaneous PE0291ORG Nortel Ontario Beneficiary Direction, Consent & Waiver
Inactive Filing - Pensions PE0292ORG Options for Prescribed Filings - Frequently Asked Questions
Inactive Administration - Pensions PE0293ORG Pension Assessments - Frequently Asked Questions
Inactive Filing - Pensions PE0294ORG Re-filing of Annual Information Return (AIR) and Pension Benefits Guarantee Fund Assessment Certificate (PBGF) Forms - Frequently Asked Questions
Active Locked-in Accounts PE0295ORG Frequently Asked Questions - Unlocking by Non-resident Former Member -Section 50.0.1 of the PBA
Active Administration - Pensions PE0296INT Pension Plan Administrator Roles and Responsibilities
Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
Inactive Information and Statements PE0299ORG Freedom of Information and Protection of Privacy Act ("FOIPOP") - How to Obtain Information
Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Active Amendments PE0302INT Actions to avoid deregistration of a pension plan under the Federal Income Tax Act
Inactive Information and Statements PE0303ORG Members’ Annual Statement
Inactive Filing - Pensions PE0304ORG Change To Actuarial Review Procedure
Inactive Filing - Pensions PE0305ORG Compliance With Actuarial Professional Standards
Inactive Filing - Pensions PE0306ORG Actuarial Assumption Guidelines for Final Average Plans - Approval of Actuarial Reports
Inactive Filing - Pensions PE0307ORG Actuarial Assumptions Guidelines Solvency Valuations
Inactive Supervisory Approach PE0308ORG Determination of the Solvency Liability Adjustment
Inactive Administration - Pensions PE0309ORG Consulting and Actuarial Fees For Bargaining Purposes Not Payable from Pension Fund
Inactive Administration - Pensions PE0310ORG Expenses Payable from Pension Fund
Inactive Administration - Pensions PE0311ORG Finders Fee or Insurance Broker Commission Payable from Pension Fund
Inactive Administration - Pensions PE0312ORG Payment on Wind Up
Inactive Administration - Pensions PE0313ORG Costs for Wind Up and Surplus Applications
Inactive Administration - Pensions PE0314ORG Costs for Wind Up and Surplus Applications
Inactive Administration - Pensions PE0315ORG Role and Responsibilities
Inactive Administration - Pensions PE0316ORG Role and Responsibilities
Inactive Administration - Pensions PE0317ORG Handling of Plan Fund Expenses and Maintenance of Plan Records
Inactive Administration - Pensions PE0318ORG Insurance Company Not Administrator for Annuity Contracts
Inactive Administration - Pensions PE0319ORG Mandatory for MEPPs Established by Collective Agreements or Trust Agreements
Inactive Administration - Pensions PE0320ORG Communications Between PCO and Plan Administrators
Inactive Administration - Pensions PE0321ORG Approved Pension Forms
Inactive Administration - Pensions PE0322ORG Requirement To Provide Information To Members
Inactive Administration - Pensions PE0323ORG Requirement To Make Documents Available On Request
Inactive Administration - Pensions PE0324ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Inactive Amendments PE0325ORG Challenge To An Adverse Amendment
Inactive Amendments PE0326ORG Registration of Amendments
Inactive Amendments PE0327ORG Surplus Withdrawal Amendments
Inactive Filing - Pensions PE0328ORG Fees Due Whether Application of Registration Filed & Late Filing Fees
Inactive Filing - Pensions PE0329ORG Deadlines For Filing Annual Information Returns (AIRs) With Fees
Inactive Filing - Pensions PE0330ORG Filing Deadlines for Plans Other than Defined Contribution Plans
Inactive Filing - Pensions PE0331ORG Forms
Inactive Filing - Pensions PE0332ORG Failure to File
Inactive Filing - Pensions PE0333ORG Late Fees
Inactive Filing - Pensions PE0334ORG Late Filing Fees
Inactive Filing - Pensions PE0335ORG Late Filing Fees - How to Calculate Interest on Overdue Annual Filing Fee Payments
Inactive Filing - Pensions PE0336ORG Late AIR Filing Fees - Updated Interest Table
Inactive Filing - Pensions PE0337ORG Interest on Late AIR Fees
Inactive Filing - Pensions PE0338ORG New Fees
Inactive Filing - Pensions PE0339ORG Revenue Canada Annual Information Return
Inactive Filing - Pensions PE0340ORG Notice of Revised Annual Information Return
Inactive Filing - Pensions PE0341ORG General Information Regarding Annual Information Returns and Fees.
Inactive Filing - Pensions PE0342ORG General Information Regarding Annual Information Returns and Pension Assessments
Inactive Filing - Pensions PE0343ORG Which AIRs Required at Wind Up
Inactive Filing - Pensions PE0344ORG Unsigned AIRs
Inactive Annuities PE0345ORG Guaranteed Annuity Contracts
Inactive Annuities PE0346ORG Fully Insured Money Purchase Group Annuity
Inactive Annuities PE0347ORG Mortality Tables and Sex Discrimination
Inactive Asset Transfers PE0348ORG Asset Transfer - Successor Plans
Inactive Asset Transfers PE0349ORG Asset Transfer - Successor Plans
Inactive Asset Transfers PE0350ORG Notification of Change of Carrier
Inactive Asset Transfers PE0351ORG Types of Asset Transfers
Inactive Asset Transfers PE0352ORG Asset Transfers Between Insurance Contracts or Policies
Inactive Asset Transfers PE0353ORG Interim Transfer of Assets on Purchase and Sale
Inactive Asset Transfers PE0354ORG Superintendent Consent Required for Asset Transfer under subsection 81(8)
Inactive Asset Transfers PE0355ORG Asset Transfers under Section 81 - Superintendent's Consent Required
Inactive Asset Transfers PE0356ORG Superintendent Consent to Transfer of Assets (Sale Before 1188; Transfer After 1188)
Inactive Benefits PE0357ORG Definition of Bridge Benefit
Inactive Benefits PE0358ORG Garnishment of Pensions In Pay
Inactive Benefits PE0359ORG Form of Benefit Payment
Inactive Benefits PE0360ORG Pregnancy and Parental Leave
Inactive Benefits PE0361ORG Pregnancy and Parental Leave - Employee Contributions
Inactive Benefits PE0362ORG Pregnancy and Parental Leave Governed By The Employment Standards Amendment Act
Inactive Benefits PE0363ORG Pregnancy and Parental Leave Cannot Be Conditional
Inactive Benefits PE0364ORG Portability Rights If Vested But Not Locked-In
Inactive Benefits PE0365ORG Improvement Of Benefits In Ongoing Plans
Inactive Benefits PE0366ORG Union Membership as Condition for Benefit Improvement
Inactive Benefits PE0367ORG Same-Sex Spousal Benefits - Leshner Ruling Explained
Inactive Benefits PE0368ORG Survivor Benefit Waived
Inactive Benefits PE0369ORG Transfer to Locked-in RRSP May Result In Loss Of Rights
Inactive Membership PE0370ORG Clarification (formerly Interpretation Bulletin I)
Inactive Membership PE0371ORG Class and Eligibility
Inactive Membership PE0372ORG_ Individuals
Inactive Membership PE0373ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Inactive Membership PE0374ORG Requirements For Full and Part-Time Employees
Inactive Membership PE0375ORG Part-time Employees and YMPE Test
Inactive Membership PE0376ORG Seasonal Workers
Inactive Commuted Value PE0377ORG Calculation In A Continuing Plan
Inactive Commuted Value PE0378ORG Computation and Interest Requirements
Inactive Amendments PE0379ORG From Defined Benefit to Defined Contribution
Inactive Membership PE0380ORG Deadline for Membership Not Acceptable
Inactive Filing - Pensions PE0381ORG Extension of Deadline for Funding in Active Defined Benefit Plans
Inactive Filing - Pensions PE0382ORG Extension of Deadline for Filings