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
How to search for guidance
Types of guidance
Guidance Framework
Inherited Guidance
Download all guidance (.csv file)
Showing 601 to 700 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Locked-in Accounts PE0443ORG Direct Transfer from Plan to LIF, Income Tax Act (Canada) s.147.3
Pensions Inactive Locked-in Accounts PE0444ORG Ontario Life Income Funds (LIFs) Direct Transfer of Locked-in Funds and Administration Issues
Pensions Inactive Locked-in Accounts PE0445ORG Transfer of Locked-in Funds by Financial Institutions
Pensions Inactive Locked-in Accounts PE0446ORG Minimum and Maximum Withdrawals
Pensions Inactive Locked-in Accounts PE0447ORG 1995 Maximum Withdrawals
Pensions Inactive Locked-in Accounts PE0448ORG 1996 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0449ORG 1997 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0450ORG 1998 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0451ORG 1999 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0452ORG 2000 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0453ORG 2001 LIF Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0454ORG 2002 LIF Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0455ORG 2003 LIF Maximum Payment Amount Table
Pensions Inactive Locked-in Accounts PE0456ORG Spousal Death Benefit
Pensions Inactive Locked-in Accounts PE0457ORG Spousal Pre-retirement Death Benefit
Pensions Inactive Locked-in Accounts PE0458ORG Spousal Consent Required
Pensions Inactive Locked-in Accounts PE0459ORG_ Spousal Consent Form
Pensions Inactive Locked-in Accounts PE0460ORG Locked-In LIFs and LIRAs Approved by Other Jurisdictions
Pensions Inactive Locked-in Accounts PE0461ORG Treatment of Funds By Other Jurisdictions
Pensions Inactive Locked-in Accounts PE0462ORG General Requirements
Pensions Inactive Locked-in Accounts PE0463ORG Locked-In Retirement Accounts (LIRAs)
Pensions Inactive Locked-in Accounts PE0464ORG Life Income Funds (LIFs)
Pensions Inactive Locked-in Accounts PE0465ORG Schedule 1 Life Income Funds (Old LIFs)
Pensions Inactive Locked-in Accounts PE0466ORG Schedule 1.1 Life Income Funds (New LIFs)
Pensions Inactive Locked-in Accounts PE0467ORG 2004 LIF Maximum Payment Amount Table
Pensions Inactive Locked-in Accounts PE0468ORG 2005 LIF Maximum Payment Amount Table
Pensions Inactive Locked-in Accounts PE0469ORG 2006 LIF Maximum Payment Amount Table
Pensions Inactive Locked-in Accounts PE0470ORG 2007 LIF Maximum Payment Amount Table
Pensions Inactive Locked-in Accounts PE0471ORG 2008 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0472ORG 2008 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0473ORG 2009 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0474ORG 2009 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0475ORG 2010 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0476ORG 2010 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0477ORG 2011 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0478ORG 2012 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0479ORG 2013 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0480ORG 2014 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0481ORG 2015 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0482ORG 2016 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0483ORG 2017 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0484ORG 2018 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0485ORG Locked-In Retirement Income Funds (LRIFs)
Pensions Inactive Locked-in Accounts PE0644ORG Financial Hardship Unlocking Questions & Answers (2012 - 2014)
Pensions Inactive Locked-in Accounts PE0645ORG Eligibility for Financial Hardship Access to Locked-In Funds (2000)
Pensions Inactive Locked-in Accounts PE0646ORG Financial Hardship Unlocking Fees (2009)
Pensions Inactive Locked-in Accounts PE0647ORG Financial Hardship Unlocking Fees
Pensions Active Locked-in Accounts PE0678ORG FAQs on Locked-in Retirement Income Funds (LRIFs)
Pensions Active Locked-in Accounts PE0679ORG FAQs on Locked-in Retirement Accounts (LIRAs)
Pensions Active Locked-in Accounts PE0680ORG FAQs for Financial Institutions (LIFs and LRIFs)
Pensions Active Locked-in Accounts PE0681ORG FAQs: Option to Transfer Money from a Locked-in Account to an Unlocked vehicle
Pensions Active Locked-in Accounts PE0682ORG FAQs on the Effects of Changes on Other Unlocking Applications
Pensions 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
Pensions Active Family Law PE0053ORG The Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship on and after January 1, 2012
Pensions Inactive Family Law PE0054ORG FAQs - Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Pensions Inactive Family Law PE0070ORG Tutorials
Pensions Inactive Family Law PE0074ORG Webinar on Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Pensions Inactive Family Law PE0075ORG Resources from the Webinar on the Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Pensions Active Family Law PE0100ORG Implications of Bill 14 Amendments on the Carrigan Decision
Pensions Inactive Family Law PE0101ORG Carrigan v. Carrigan Estate - Supreme Court of Canada Denies Leave
Pensions Active Family Law PE0225INT Administration of pension benefits upon marriage breakdown
Pensions Inactive Family Law PE0650ORG Family law - Questions & Answers (pre 2016)
Pensions Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions
Pensions Active Benefits PE0130ORG Definition of Bridging Benefit
Pensions Inactive Benefits PE0131ORG Payments from a Defined Contribution/Money Purchase Benefit
Pensions Active Benefits PE0132ORG Pregnancy, Parental and Emergency Leave
Pensions Active Benefits PE0140ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Active Benefits PE0141ORG Benefit Accrual - Application to MEPPs
Pensions Active Benefits PE0142ORG Benefit Accrual in a MEPP - Clarification
Pensions Active Benefits PE0236ORG Garnishment of Pensions In Pay
Pensions Inactive Benefits PE0237ORG Portability Rights if Vested but not Locked In
Pensions Active Benefits PE0238ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Pensions Active Benefits PE0239ORG Indexing
Pensions Active Benefits PE0260ORG Consent Benefits Where Amount of Benefit Not Determinable
Pensions Active Benefits PE0261ORG Amendments for Benefit Improvements - Notice and Funding
Pensions Active Benefits PE0262ORG Union Membership as Condition for Benefit Improvement
Pensions Active Benefits PE0263ORG Settlement of Benefits
Pensions Active Benefits PE0264ORG Past Benefits - Members Option
Pensions Active Benefits PE0275ORG Joint and Survivor Pension Waived
Pensions Active Benefits PE0277ORG Value of a Deferred Pension
Pensions Active Benefits PE0289ORG Immediate Vesting
Pensions Inactive Benefits PE0357ORG Definition of Bridge Benefit
Pensions Inactive Benefits PE0358ORG Garnishment of Pensions In Pay
Pensions Inactive Benefits PE0359ORG Form of Benefit Payment
Pensions Inactive Benefits PE0360ORG Pregnancy and Parental Leave
Pensions Inactive Benefits PE0361ORG Pregnancy and Parental Leave - Employee Contributions
Pensions Inactive Benefits PE0362ORG Pregnancy and Parental Leave Governed By The Employment Standards Amendment Act
Pensions Inactive Benefits PE0363ORG Pregnancy and Parental Leave Cannot Be Conditional
Pensions Inactive Benefits PE0364ORG Portability Rights If Vested But Not Locked-In
Pensions Inactive Benefits PE0365ORG Improvement Of Benefits In Ongoing Plans
Pensions Inactive Benefits PE0366ORG Union Membership as Condition for Benefit Improvement
Pensions Inactive Benefits PE0367ORG Same-Sex Spousal Benefits - Leshner Ruling Explained
Pensions Inactive Benefits PE0368ORG Survivor Benefit Waived
Pensions Inactive Benefits PE0369ORG Transfer to Locked-in RRSP May Result In Loss Of Rights
Pensions Inactive Benefits PE0406ORG Age-Related Benefit Formulae
Pensions Inactive Benefits PE0407ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Inactive Benefits PE0408ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Pensions Active Interest PE0217ORG Average Fund Rate for Employee Contributions
Pensions Active Interest PE0218ORG Crediting Interest on Employee Contributions