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 301 to 400 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Active Funding PE0010ORG Questions and Answers on Letters of Credit
Pensions Active Funding PE0011ORG Letters of Credit
Pensions Active Funding PE0012ORG Funding and Actuarial Filing Requirements For Plan Improvements under the New Funding Regime
Pensions Inactive Funding PE0013ORG 2018 Report on the Funding of Defined Benefit Pension Plans in Ontario - 15th Annual Report
Pensions Inactive Funding PE0014ORG Quarterly Update on Estimated Solvency Funded Status of Defined Benefit Plans in Ontario
Pensions Inactive Funding PE0088ORG Changes to Regulation 909 - June 2009
Pensions Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Pensions Active Funding PE0136ORG Funding Requirements for Designated Plans in Ontario, O.Reg 73/95 Effective When Published
Pensions Active Funding PE0137ORG Collection of Contributions and Delinquencies, PBA 1987 s. 23, 56-58, O. Reg. 708/87 s. 56 (formerly M900-100) Effective When Published
Pensions Active Funding PE0138ORG No Provision to Amortize Negative Solvency Balance
Pensions Active Funding PE0212ORG Collection of Unremitted Contribution
Pensions Active Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Pensions Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Pensions Active Funding PE0215ORG Failure to Remit Member Contributions
Pensions Active Funding PE0216ORG Suspension of Employer Contributions in Defined Contribution Plans
Pensions Active Funding PE0227ORG Requirement for Submission of Actuarial Reports and Cost Certificates
Pensions Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions
Pensions Active Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans
Pensions Active Funding PE0258ORG Alternative Settlement Methods for Solvency Valuations
Pensions Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Pensions Active Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Pensions Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Pensions Active Funding PE0284ORG Contributions In-Kind Not Permitted
Pensions Inactive Funding PE0396ORG Designated Plans - Requirements for Maximum Funding Valuations
Pensions Inactive Funding PE0397ORG Solvency Funding and the PBGF - Amendments to Regulation
Pensions Inactive Funding PE0398ORG Impact Of Solvency Funding
Pensions Inactive Funding PE0399ORG Contribution Holidays and Actuarial Reports
Pensions Inactive Funding PE0400ORG Re-filing Election Report
Pensions Inactive Funding PE0401ORG No Suspension of Contributions in Defined Contribution Plans
Pensions Inactive Funding PE0402ORG Cessation of Member Contributions
Pensions Inactive Funding PE0648ORG FAQs - Letters of Credit (2012)
Pensions Inactive Funding PE0685ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans (pre May 21, 2019)
Pensions Inactive Funding PE0654ORG FAQs - Actuarial
Pensions Inactive Funding PE0655ORG The Determination of Whether a Plan is a "Closed Plan" (pre May 21, 2019)
Pensions Inactive Funding PE0656ORG Treatment of Excess Contributions (pre May 21, 2019)
Pensions Inactive Funding PE0657ORG Solvency Funding Relief Questions Answered (2009)
Pensions Inactive Funding PE0658ORG Other Changes to the Regulation - O.Reg. 239/09
Pensions Inactive Funding PE0659ORG Asset Smoothing for Solvency Valuations and Contribution Holidays - Questions and Answers (2008 - 2010)
Pensions Inactive Funding PE0672ORG 2016 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
Pensions Inactive Funding PE0673ORG 2012 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
Pensions Inactive Funding PE0674ORG Temporary Solvency Funding Relief Measures
Pensions Inactive Funding PE0675ORG 2009 Solvency Funding Relief Measures
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0003ORG Ability to Take Contribution Holidays and Pay PBGF Assessments
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0028ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF)
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0110ORG Pension Benefits Guarantee Fund (PBGF)
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0111ORG FAQs - Pension Benefits Guarantee Fund (PBGF)
Pensions Active Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0506ORG Assessment Based on Last Report Regulation 909 ss. 3(1) and 37
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0507ORG Assessments Subject to Retail Sales Tax
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0508ORG Assessment As An Administrative Expense - O. Reg. 708/87 s. 33
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0509ORG Assessment for Periods Not Covered by Last Report Regulation 909 ss. 7, 37
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0510ORG Late Assessment Payments - Calculation of Interest - 1995 - O. Reg. 909 s. 37
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0511ORG Late Assessment Payments - Updated Interest Table
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0512ORG Assessment and Member Fees
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0513ORG Coverage and Funding - PBA, 1987 s. 85
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0640ORG Ability to take contribution holidays and pay PBGF assessments – revised as per amendments in Regulation 105/19
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0642ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
Pensions Active Pension Benefits Guarantee Fund (PBGF) PE0683ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
Pensions Inactive Commuted Value PE0005ORG Commuted Value Transfers-Superintendent's Approval
Pensions Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
Pensions Active Commuted Value PE0087ORG Payment of a Small Amount under Section 50(1) of the Pension Benefits Act
Pensions Active Commuted Value PE0091ORG Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF)
Pensions Active Commuted Value PE0169ORG Timing of Termination Statement
Pensions Active Commuted Value PE0170ORG No Obligation For Other Plans To Accept Transfer
Pensions Active Commuted Value PE0171ORG No Transfers Outside Canada
Pensions Active Commuted Value PE0172ORG Contractual Provision for Indexation
Pensions Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Pensions Active Commuted Value PE0202APP Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans)
Pensions Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Pensions Active Commuted Value PE0247ORG Fully Insured Money Purchase Group Annuity
Pensions Inactive Commuted Value PE0276ORG Commuted Value Transfers
Pensions Active Commuted Value PE0278ORG Recalculation of Transfer Values
Pensions Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
Pensions Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Pensions Inactive Commuted Value PE0609ORG Mortality Tables For Calculation - CIA Recommendations
Pensions Inactive Commuted Value PE0610ORG Recalculation of Transfer Value Not Permitted in Most Instances
Pensions Inactive Commuted Value PE0611ORG Recalculation of Transfer Values
Pensions Inactive Commuted Value PE0612ORG Updated CIA Transfer Value Recommendations
Pensions Inactive Commuted Value PE0613ORG Commuted Value Transfer Where Plan Underfunded
Pensions Inactive Commuted Value PE0614ORG Responsibilities of Fund Trustee - Transfer of Assets Between Plans
Pensions Inactive Commuted Value PE0377ORG Calculation In A Continuing Plan
Pensions Inactive Commuted Value PE0378ORG Computation and Interest Requirements
Pensions Inactive Commuted Value PE0383ORG Early Retirement Benefits
Pensions Inactive Commuted Value PE0652ORG Commuted Value Calculation Standard - FAQs
Pensions Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As
Pensions Active Annuities PE0008ORG Frequently Asked Questions pertaining to Annuity Purchase and Discharge
Pensions Active Annuities PE0195APP Approach to Requirements After Certain Annuity Purchases for Defined Benefit Plans
Pensions Active Annuities PE0229ORG Mortality Tables and Sex Discrimination
Pensions Inactive Annuities PE0345ORG Guaranteed Annuity Contracts
Pensions Inactive Annuities PE0346ORG Fully Insured Money Purchase Group Annuity
Pensions Inactive Annuities PE0347ORG Mortality Tables and Sex Discrimination
Pensions Inactive Supervisory Approach PE0015ORG Administrative Penalties Guideline
Pensions Inactive Supervisory Approach PE0019ORG Administrative Penalties
Pensions Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Pensions Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Pensions Inactive Supervisory Approach PE0190ORG Defined Benefit Application Processes and Service Targets
Pensions Inactive Supervisory Approach PE0191ORG Application Processes and Service Targets
Pensions Inactive Supervisory Approach PE0192ORG Targeted Reviews
Pensions Active Supervisory Approach PE0197APP Pension Sector Guiding Principles
Pensions Active Supervisory Approach PE0199APP Supervisory Approach for Single Employer Defined Benefit Pension Plans that are Actively Monitored