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 101 to 200 of 705 entries
Status Category Guidance Number Guidance Name
Inactive Asset Transfers PE0686ORG FAQ - Asset Transfers (2014)
Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions
Active Benefits PE0130ORG Definition of Bridging Benefit
Inactive Benefits PE0131ORG Payments from a Defined Contribution/Money Purchase Benefit
Active Benefits PE0132ORG Pregnancy, Parental and Emergency Leave
Active Benefits PE0140ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Active Benefits PE0141ORG Benefit Accrual - Application to MEPPs
Active Benefits PE0142ORG Benefit Accrual in a MEPP - Clarification
Active Benefits PE0236ORG Garnishment of Pensions In Pay
Inactive Benefits PE0237ORG Portability Rights if Vested but not Locked In
Active Benefits PE0238ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Active Benefits PE0239ORG Indexing
Active Benefits PE0260ORG Consent Benefits Where Amount of Benefit Not Determinable
Active Benefits PE0261ORG Amendments for Benefit Improvements - Notice and Funding
Active Benefits PE0262ORG Union Membership as Condition for Benefit Improvement
Active Benefits PE0263ORG Settlement of Benefits
Active Benefits PE0264ORG Past Benefits - Members Option
Active Benefits PE0275ORG Joint and Survivor Pension Waived
Active Benefits PE0277ORG Value of a Deferred Pension
Active Benefits PE0289ORG Immediate Vesting
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 Benefits PE0406ORG Age-Related Benefit Formulae
Inactive Benefits PE0407ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Inactive Benefits PE0408ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Inactive Commuted Value PE0005ORG Commuted Value Transfers-Superintendent's Approval
Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
Active Commuted Value PE0087ORG Payment of a Small Amount under Section 50(1) of the Pension Benefits Act
Active Commuted Value PE0091ORG Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF)
Active Commuted Value PE0169ORG Timing of Termination Statement
Active Commuted Value PE0170ORG No Obligation For Other Plans To Accept Transfer
Active Commuted Value PE0171ORG No Transfers Outside Canada
Active Commuted Value PE0172ORG Contractual Provision for Indexation
Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Active Commuted Value PE0202APP Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans)
Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Active Commuted Value PE0247ORG Fully Insured Money Purchase Group Annuity
Inactive Commuted Value PE0276ORG Commuted Value Transfers
Active Commuted Value PE0278ORG Recalculation of Transfer Values
Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Inactive Commuted Value PE0609ORG Mortality Tables For Calculation - CIA Recommendations
Inactive Commuted Value PE0610ORG Recalculation of Transfer Value Not Permitted in Most Instances
Inactive Commuted Value PE0611ORG Recalculation of Transfer Values
Inactive Commuted Value PE0612ORG Updated CIA Transfer Value Recommendations
Inactive Commuted Value PE0613ORG Commuted Value Transfer Where Plan Underfunded
Inactive Commuted Value PE0614ORG Responsibilities of Fund Trustee - Transfer of Assets Between Plans
Inactive Commuted Value PE0377ORG Calculation In A Continuing Plan
Inactive Commuted Value PE0378ORG Computation and Interest Requirements
Inactive Commuted Value PE0383ORG Early Retirement Benefits
Inactive Commuted Value PE0652ORG Commuted Value Calculation Standard - FAQs
Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As
Inactive Consumer Protection - General Regulatory GR0001ORG Treating Financial Services Consumers Fairly Guideline: Frequently Asked Questions
Inactive Consumer Protection - General Regulatory GR0002ORG Treating Financial Services Consumers Fairly Guideline
Active Consumer Protection - General Regulatory GR0008APP Fair Treatment of Customers in Insurance
Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
Active Family Law PE0052ORG Heringer v. Heringer - Ontario Superior Court of Justice decision on the payment of interest on a specified amount representing the former spouseÆs share of the Family Law Value
Active Family Law PE0053ORG The Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship on and after January 1, 2012
Inactive Family Law PE0054ORG FAQs - Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Inactive Family Law PE0070ORG Tutorials
Inactive Family Law PE0074ORG Webinar on Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Inactive Family Law PE0075ORG Resources from the Webinar on the Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Active Family Law PE0100ORG Implications of Bill 14 Amendments on the Carrigan Decision
Inactive Family Law PE0101ORG Carrigan v. Carrigan Estate - Supreme Court of Canada Denies Leave
Active Family Law PE0225INT Administration of pension benefits upon marriage breakdown
Inactive Family Law PE0650ORG Family law - Questions & Answers (pre 2016)
Inactive Filing - General Regulatory GR0003ORG Rule #1 - Electronic Service and Delivery Rule
Inactive Filing - General Regulatory GR0004ORG Rule #2 - Mandatory Electronic Filings Rule
Inactive Filing - General Regulatory GR0005ORG Superintendent's Electronic Service & Delivery and Filing Rules
Inactive Filing - General Regulatory PE0668ORG Rule #3 - Optional Electronic Filings Rule
Inactive Filing - Pensions PE0020ORG Annual Information Return Fee Structure
Active Filing - Pensions PE0022ORG Filing Information for Pension Plan Administrators
Inactive Filing - Pensions PE0027ORG Requirement to Use Approved Forms
Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
Inactive Filing - Pensions PE0051ORG Superintendent of Financial Services Approved Family Law Forms
Active Filing - Pensions PE0057ORG Financial Statements
Inactive Filing - Pensions PE0066ORG Pension Forms
Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Active Filing - Pensions PE0126ORG General Information Regarding Annual Information Returns
Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
Inactive Filing - Pensions PE0135ORG Extension of Deadline for Filings with FSCO (2014)
Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Active Filing - Pensions PE0257ORG Actuarial Filing for Plan Amendments
Inactive Filing - Pensions PE0292ORG Options for Prescribed Filings - 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 Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Inactive Filing - Pensions PE0304ORG Change To Actuarial Review Procedure
Inactive Filing - Pensions PE0305ORG Compliance With Actuarial Professional Standards