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.

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  • 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 Locked-in Accounts PE0483ORG 2017 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income 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 Locked-in Accounts PE0485ORG Locked-In Retirement Income Funds (LRIFs)
Inactive Locking in PE0486ORG Shortened Life Expectancy
Inactive Locking in PE0487ORG Interest Locked in
Inactive Locking in PE0488ORG Locked-in RRSP Can Purchase Annuity At Age 55
Inactive Locking in PE0489ORG Effect Of Legislation on Locked in RRSP Funds
Inactive Locking in PE0490ORG How to Administer Locked-In Money as a Pension
Inactive Locking in PE0491ORG Locked-in RRSP Funds - Annuities
Inactive Locking in PE0492ORG Locked-in RRSP Cannot Be Transferred To A RRIF (also ref: Life Income Fund)
Inactive Locking in PE0493ORG Locking In of Pension Funds When Member Leaves the Country
Inactive Locking in PE0494ORG On Termination
Inactive Locking in PE0495ORG Non-Redeemable RRSP Investment
Inactive Locking in PE0496ORG Self-Directed RRSPs And Home Mortgages
Inactive Locking in PE0497ORG Application of Pre and Post 1987 Vesting And Locking-In Rules
Inactive Membership PE0498ORG Deadline For Membership Not Acceptable
Inactive Membership PE0499ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Inactive Membership PE0500ORG Mandatory vs Voluntary - PBA, 1987 c. 10(1)2, s. 26
Inactive Membership PE0501ORG Mandatory and Voluntary - Changes After Effective Date
Inactive Membership PE0502ORG No Transfer Rights on Suspension of Plan Membership - PBA, 1987 ss. 64(1)
Inactive Membership PE0503ORG Students Generally Not Eligible - PBA s. 1(1)
Inactive Asset Transfers PE0504ORG General Procedures For Plan Mergers ­ PBA, 1987 ss. 27(1), s. 82
Inactive Asset Transfers PE0505ORG Merger Policy - September 1993 - PBA, 1990 s. 81, O. Reg. 909 s. 7
Inactive Pension Benefits Guarantee Fund (PBGF) PE0506ORG Assessment Based on Last Report Regulation 909 ss. 3(1) and 37
Inactive Pension Benefits Guarantee Fund (PBGF) PE0507ORG Assessments Subject to Retail Sales Tax
Inactive Pension Benefits Guarantee Fund (PBGF) PE0508ORG Assessment As An Administrative Expense - O. Reg. 708/87 s. 33
Inactive Pension Benefits Guarantee Fund (PBGF) PE0509ORG Assessment for Periods Not Covered by Last Report Regulation 909 ss. 7, 37
Inactive Pension Benefits Guarantee Fund (PBGF) PE0510ORG Late Assessment Payments - Calculation of Interest - 1995 - O. Reg. 909 s. 37
Inactive Pension Benefits Guarantee Fund (PBGF) PE0511ORG Late Assessment Payments - Updated Interest Table
Inactive Pension Benefits Guarantee Fund (PBGF) PE0512ORG Assessment and Member Fees
Inactive Pension Benefits Guarantee Fund (PBGF) PE0513ORG Coverage and Funding - PBA, 1987 s. 85
Inactive Miscellaneous PE0514ORG 1) How To Get Assistance from the PCO 2) Telephone Enquiries to the PCO
Inactive Miscellaneous PE0515ORG Contacts for Assistance - AIR and PBGF Assessment Certificates
Inactive Miscellaneous PE0516ORG How to Obtain Forms and Publications On and After September 15, 1994 (Distribution from Oshawa)
Inactive Miscellaneous PE0517ORG Tips for Dealing with the PCO
Inactive Forms - General PE0518ORG Computer-generated Forms
Inactive Miscellaneous PE0519ORG No Civil Collection By PCO
Inactive Plan Types PE0520ORG Pension Plans are Not Flexible Benefit Plans
Inactive Investments - Pensions PE0521ORG Description
Inactive Filing - Pensions PE0522ORG Simplified Filing Procedure
Inactive Miscellaneous PE0523ORG Communications Between the PCO and Plan Administrators
Inactive Information and Statements PE0524ORG Photocopies of Files under section 30 of the PBA, 1990
Inactive Miscellaneous PE0525ORG Records Maintenance and Retention
Inactive Miscellaneous PE0526ORG Applications Received Prior to January 1, 1996 - Procedures for Resolution
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 PE0528ORG Surplus Refund Applications on Wind Up - Late Representations and Submissions
Inactive Pension Decisions PE0529ORG Commission Meetings - Purpose and Procedure
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 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 Pension Decisions PE0531ORG Draft Consent Document for Filing Commission Consent with the Court for Surplus Distribution under ss. 8(2) of Regulation 909
Inactive Pension Decisions PE0532ORG Release of Hearing Documents Filed with the Commission
Inactive Pension Decisions PE0533ORG Records of Proceedings for Appeal Purposes
Inactive Pension Decisions PE0534ORG Pre-Hearing Conference Procedures
Inactive Pension Decisions PE0535ORG Role of Presiding Officer at Pre-Hearing Conference
Inactive Pension Decisions PE0536ORG Notice of Pre-Hearing Conference
Inactive Pension Decisions PE0537ORG Release of Pre-Hearing Conference Documents Filed with the Commission
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 Pension Decisions PE0539ORG Commission Procedures Sub-committee - Procedures Ready for Publication
Inactive Refunds PE0540ORG Applications to the Commission for Consent to a Refund - PBA, 1987 ss. 64(7) and (8)*
Inactive Refunds PE0541ORG Refund to Active Members - PBA, 1987 ss. 64(2)*
Inactive Refunds PE0542ORG Refund of Additional Voluntary Contributions to Active Members - PBA, 1990 ss. 63(2)
Inactive Refunds PE0543ORG Locking-in Provisions - Prior Consent of the Commission Required for Refunds, PBA 1990 ss. 63(7) and (8)
Inactive Recovery Planning PE0544ORG Applications to the Commission - Funding Deficiency - PBA, 1987 ss. 64(7)
Inactive Refunds PE0545ORG Notice To Members A Necessary Pre-Condition - PBA, 1987 ss. 79(4)*
Inactive Refunds PE0546ORG Application under subsection 78(4) PBA, 1990
Inactive Refunds PE0547ORG Application for Refund of Employer Overpayment - PBA ss. 78(1) and (4), as amended
Inactive Refunds PE0548ORG Extension of Time Limit Under Section 78(4) - PBA s. 105
Inactive Registration PE0549ORG Changing Province Of Registration
Inactive Registration PE0550ORG Common Problems
Inactive Registration PE0551ORG Preparing An Application For Registration
Inactive Registration PE0552ORG Preparation of an Application for Registration of a Pension Plan
Inactive Registration PE0553ORG Guide To Completing A Pension Plan Document Checklist - PBA s. 98
Inactive Registration PE0554ORG Preparation of an Application for Registration of a Plan Amendment
Inactive Registration PE0555ORG Pension Plan Document Checklist
Inactive Registration PE0556ORG Notice of Revised Document Checklist
Inactive Registration PE0556ORG Notice of Revised Document Checklist
Inactive Registration PE0557ORG Legal Effect, PBA, 1987 s. 10, s. 16 & s. 17
Inactive Administration - Pensions PE0558ORG Amendment - Registration Not Confirmed
Inactive Retirement PE0559ORG Normal Retirement Date - PBA, 1987 ss. 36(1)
Inactive Retirement PE0560ORG Mandatory Retirement Date
Inactive Retirement PE0561ORG Mandatory Retirement - PBA, 1987 s. 36, s. 42
Inactive Spousal Rights PE0562ORG Human Rights Commission Decision on the Definition of Spouse
Inactive Spousal Rights PE0563ORG Amended Definition of “Spouse” Under the Pension Benefits Act - PBA s. 1 “spouse”
Inactive Spousal Rights PE0564ORG Joint and Survivor Requirement and Waiver
Inactive Spousal Rights PE0565ORG Entitlement to Spousal Joint and Survivor Benefit - PBA, 1990, s. 44
Inactive Spousal Rights PE0566ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Inactive Spousal Rights PE0567ORG Same-Sex Spouse Survivor Benefits
Inactive Filing - Pensions PE0568ORG Conflicts of Interest and Code of Ethics
Inactive Filing - Pensions PE0569ORG Conflict of Interest Requirement
Inactive Filing - Pensions PE0570ORG Guide To Completing a SIP&G
Inactive Filing - Pensions PE0571ORG Confirmation or Amendment - Notification to PCO
Inactive Filing - Pensions PE0572ORG Income Tax Act Regulations - Foreign Content Change
Inactive Filing - Pensions PE0573ORG Filing of Investment Policy Return
Inactive Filing - Pensions PE0574ORG Obligation to Sell Assets
Inactive Pension Decisions PE0575ORG Notices and Orders, PBA, 1990 s. 69, s. 87, ss. 89(5)
Inactive Pension Decisions PE0576ORG Notices and Orders, PBA, 1990 s. 69, s. 87, ss. 89(5)
Inactive Pension Decisions PE0577ORG Notices and Orders, PBA, 1990 s. 69, ss. 70(5), ss. 89(5) (Omitted from Winter-Spring 1996 Bulletin 6/3)
Inactive Pension Decisions PE0578ORG Notices and Orders
Inactive Miscellaneous PE0579ORG General Announcement: The Status of Published PCO Policies under FSCO
Supervisory Approach PE0580ORG Delegation of the Superintendent’s Authorities - Financial Services Commission of Ontario Act, 1997, ss. 5(3)