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 401 to 500 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Supervisory Approach PE0200INF Pension Sector Emergency Management Response
Pensions Inactive Supervisory Approach PE0201INF Pension Sector Emergency Management Response
Pensions Inactive Supervisory Approach PE0206INF Pension Sector Emergency Management Response
Pensions Active Supervisory Approach PE0245ORG Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets
Pensions Active Supervisory Approach PE0266ORG Decisions made under the Pension Benefits Act, R.S.O. 1990, c. P.8 and the Financial Services Commission of Ontario Act, 1997, S.O. 1997, c. 28
Pensions Inactive Supervisory Approach PE0308ORG Determination of the Solvency Liability Adjustment
Pensions Inactive Supervisory Approach PE0403ORG Disclosure Requirements for Financial Statements Filed Pursuant to Regulation
Pensions Inactive Supervisory Approach PE0405ORG Court Proceedings – Involvement of FSCOSuperintendent of Financial Services
Pensions Supervisory Approach PE0580ORG Delegation of the Superintendent’s Authorities - Financial Services Commission of Ontario Act, 1997, ss. 5(3)
Pensions Inactive Supervisory Approach PE0581ORG Filing Applications with the Superintendent of Financial Services
Pensions Inactive Supervisory Approach PE0204INF Pension Sector Emergency Management Response (June 2020)
Pensions Inactive Supervisory Approach PE0664ORG FAQs - Targeted Review: Form 7 – Contribution Reporting & Monitoring Process (2017)
Pensions Inactive Supervisory Approach PE0665ORG Targeted Reviews - Frequently Asked Questions (2017)
Pensions Inactive Supervisory Approach PE0666ORG Targeted Review: Member Option Statements – Termination and Retirement (2018)
Pensions Inactive Supervisory Approach PE0667ORG Targeted Review: Form 7 – Contribution Reporting & Monitoring Process (2017)
General Regulatory Active Supervisory Approach GR0017APP Public warning notices Guidance
Pensions Inactive Multi-jurisdictional issues PE0016ORG E-blast - MJPPA - to plans without Quebec members
Pensions Inactive Multi-jurisdictional issues PE0017ORG E-blast - MJPPA - to plans with Quebec members
Pensions Inactive Multi-jurisdictional issues PE0024ORG Agreement Respecting Multi-jurisdictional Pension Plans
Pensions Inactive Multi-jurisdictional issues PE0025ORG Questions and Answers on 2016 Agreement Respecting Multi-jurisdictional Pension Plans
Pensions Active Multi-jurisdictional issues PE0269ORG When and How to Change the Province of Registration for a Multi-jurisdictional Pension Plan
Pensions Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
Pensions Inactive Multi-jurisdictional issues PE0420ORG How to Change Province of Registration
Pensions Inactive Multi-jurisdictional issues PE0421ORG Compliance Amendments Required For Quebec Members
Pensions Inactive Multi-jurisdictional issues PE0422ORG Documents At PCO For Plans in Other Provinces
Pensions Inactive Multi-jurisdictional issues PE0663ORG FAQs - Multi-Jurisdictional Pension Plans (2009)
Pensions Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Pensions Active Amendments PE0127ORG Change of Custodian – Filing and Amendment Requirements
Pensions Active Amendments PE0133ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Active Amendments PE0240ORG Defined Contribution to Defined Benefit
Pensions Active Amendments PE0241ORG For Applications Received after March 26, 1992
Pensions Inactive Amendments PE0273ORG Reduction of Accrued Benefits and/or Refunds or Payments to Avoid Revocation by Canada Revenue Agency of Registration of a Pension Plan
Pensions Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Inactive Amendments PE0325ORG Challenge To An Adverse Amendment
Pensions Inactive Amendments PE0326ORG Registration of Amendments
Pensions Inactive Amendments PE0327ORG Surplus Withdrawal Amendments
Pensions Inactive Amendments PE0379ORG From Defined Benefit to Defined Contribution
Pensions Active Amendments PE0302INT Actions to avoid deregistration of a pension plan under the Federal Income Tax Act
Pensions Active Wind up PE0021ORG Overpayments and Plan Wind Up - FAQs
Pensions Active Wind up PE0080ORG Questions and Answers on the New Grow-in Rules under Section 74 of the Pension Benefits Act
Pensions Active Wind up PE0173ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Pensions Active Wind up PE0174ORG Conditional Notice of Intended Wind Up Not Permitted
Pensions Active Wind up PE0175ORG Treatment of Prior Year Credit Balance
Pensions 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
Pensions Inactive Wind up PE0177ORG Vesting, Locking In & Growing In on Wind Up
Pensions Active Wind up PE0178ORG Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased
Pensions Active Wind up PE0179ORG Payment of Benefits on Partial Wind Up
Pensions Active Wind up PE0180ORG Natural Termination of a Pension Plan
Pensions Active Wind up PE0181ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Pensions Active Wind up PE0182ORG Payment of Immediate Pensions & Other Benefits
Pensions Active Wind up PE0183ORG Restrictions on Payments on wind up where there is a Deficit
Pensions Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Pensions Active Wind up PE0282ORG Where Employer Sells, Assigns or Disposes the Business or assets for the Business
Pensions Active Wind up PE0283ORG Original and Successor Pension Plans - Section 81 Does Not Preclude Wind Up of Original Plan
Pensions Active Wind up PE0288ORG Full and Partial Wind Ups - Frequently Asked Questions
Pensions Inactive Wind up PE0615ORG A Guide To The Wind Up Of A Pension Plan
Pensions Inactive Wind up PE0616ORG Filing Requirements and Procedure
Pensions Inactive Wind up PE0617ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Pensions Inactive Wind up PE0618ORG Treatment of Prior Year Credit Balance
Pensions 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
Pensions Inactive Wind up PE0620ORG Credited Service for Employment Standards Act, 2000 Notice Period
Pensions Inactive Wind up PE0621ORG Employer Intention Respecting Surplus in a Wind-up Report
Pensions Inactive Wind up PE0622ORG Filing Deadlines
Pensions Inactive Wind up PE0623ORG Individual Statement At Wind Up
Pensions Inactive Wind up PE0624ORG Distribution of Benefits on Partial Wind Up (March 2007)
Pensions Inactive Wind up PE0625ORG Distribution of Benefits on Partial Wind Up (September 2010)
Pensions Inactive Wind up PE0626ORG Plan With No Members
Pensions Inactive Wind up PE0627ORG Natural Termination of a Pension Plan
Pensions Inactive Wind up PE0628ORG Guideline for Notice of Wind Up of Pension Plan
Pensions Inactive Wind up PE0629ORG Notice of Proposal for Partial Wind Up
Pensions Inactive Wind up PE0630ORG Notice and Consent Requirements on Partial Plan Wind Up
Pensions Inactive Wind up PE0631ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Pensions Inactive Wind up PE0632ORG Payment of Immediate Pensions
Pensions Inactive Wind up PE0633ORG Restrictions on Payments in Deficit Situations (November 2003)
Pensions Inactive Wind up PE0634ORG Restrictions on Payments in Deficit Situations (November 2011)
Pensions Inactive Wind up PE0635ORG Significant Numbers of Members
Pensions Inactive Wind up PE0636ORG Successor Plan Does Not Preclude Wind Up of Original Plan (December 1995)
Pensions Inactive Wind up PE0637ORG Successor Plan Does Not Preclude Wind Up of Original Plan (December 2011)
Pensions Inactive Wind up PE0638ORG Original and Successor Pension Plans
Pensions Inactive Wind up PE0671ORG FAQs - Wind Up (2010 - 2012)
Pensions Active Wind up PE0676ORG New Requirements for Grow-In, Opting Out of Grow-In and Partial Wind Up
Pensions Inactive Miscellaneous PE0029ORG Archived Content
Pensions Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Pensions Active Miscellaneous PE0041ORG Consumer Brochures
Pensions Active Miscellaneous PE0042ORG Know the facts about your registered pension plan
Pensions Inactive Miscellaneous PE0043ORG Lester Wong, FSCO's Interim Deputy Superintendent, Pensions
Pensions Inactive Miscellaneous PE0044ORG FSCO Deputy Superintendent of Pensions: Statement on pension plans in Ontario
Pensions Inactive Miscellaneous PE0046ORG e-Blasts: Pensions
Pensions Inactive Miscellaneous PE0047ORG e-Blasts: Pensions
Pensions Inactive Miscellaneous PE0050ORG Fact Sheets: News Segments
Pensions Inactive Miscellaneous PE0068ORG FSCO - Pension Stakeholder Consultations
Pensions Inactive Miscellaneous PE0069ORG Information Sessions
Pensions Inactive Miscellaneous PE0073ORG Webinars
Pensions Inactive Miscellaneous PE0082ORG Legislative and Regulatory Changes
Pensions Active Miscellaneous PE0083ORG Legislative Changes July 1, 2012
Pensions Inactive Miscellaneous PE0103ORG FSRA Pension Plan Information Access
Pensions Inactive Miscellaneous PE0104ORG Consultations and Proposed Legislation
Pensions Inactive Miscellaneous PE0105ORG Pensions
Pensions Inactive Miscellaneous PE0106ORG Indalex Supreme Court Decision
Pensions Inactive Miscellaneous PE0108ORG Helpful Links