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 701 to 800 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Interest PE0423ORG Crediting Interest on Employee Contributions
Pensions Inactive Interest PE0424ORG Minimum and Maximum Rates
Pensions Inactive Interest PE0425ORG Credited Interest
Pensions Active Plan Types PE0026ORG Regulation 177/11 made under the Pension Benefits Act - Questions & Answers - JSPPs
Pensions Active Plan Types PE0081ORG Individual Pension Plans
Pensions Active Plan Types PE0107ORG Individual Pension Plans (IPPs)
Pensions Active Plan Types PE0158ORG Approaches and Revenue Canada Considerations
Pensions Active Plan Types PE0159ORG Pension Plans are Not Flexible Benefit Plans
Pensions Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
Pensions Inactive Plan Types PE0520ORG Pension Plans are Not Flexible Benefit Plans
Pensions Inactive Plan Types PE0649ORG FAQs - Jointly Sponsored Pension Plans (JSPP) (2011)
Pensions Inactive Plan Types PE0651ORG FAQs - Individual Pension Plans (2012)
Pensions Active Surplus PE0089ORG Surplus Withdrawal Applications
Pensions Active Surplus PE0162ORG Partial Wind Up - Identification and Administration of Surplus
Pensions Active Surplus PE0163ORG Application by Employer for Payment of Surplus on Wind Up of Pension Plan
Pensions Active Surplus PE0164ORG Surplus Distribution by Written Agreement - The Role of Legal Counsel
Pensions Active Surplus PE0165ORG Undistributed Surplus on Full or Partial Wind Up
Pensions Active Surplus PE0166ORG Surplus Distribution in Cash in Continuing Plan
Pensions Active Surplus PE0167ORG Allocation of Surplus to Members, Former Members and Other Persons on Wind Up - PBA s. 63(7) and 70(5) - Regulation 909 s. 8
Pensions Active Surplus PE0168ORG Distribution of Surplus to Employer on Partial Wind Up - PBA s. 70(5) - Regulation 909 s. 8(1)(b) and 8(2)
Pensions Inactive Surplus PE0599ORG Making Application Under ss. 7a(2)(c) - O. Reg. 708/87
Pensions Inactive Surplus PE0600ORG Access To Surplus In Continuing Plans Permitted
Pensions Inactive Surplus PE0601ORG Surplus Remaining in Wound-up Plans
Pensions Inactive Surplus PE0602ORG Surplus Attributable to Employee and Employer Contributions on Plan Wind Up
Pensions Inactive Surplus PE0603ORG Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
Pensions Inactive Surplus PE0604ORG Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
Pensions Inactive Surplus PE0605ORG Surplus Distribution in Cash in Continuing Plan
Pensions Inactive Surplus PE0606ORG Allocation of Surplus Distributed to Members and Former Members on Wind Up
Pensions Inactive Surplus PE0598ORG Procedures for Applications under ss. 7a(2) of O. Reg. 708/87 (743/91) (Grandfathering Provision)
Pensions Inactive Surplus PE0597ORG Application by Employer for Payment of Surplus on Partial Wind Up of a Pension Plan
Pensions 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)
Pensions Inactive Surplus PE0528ORG Surplus Refund Applications on Wind Up - Late Representations and Submissions
Pensions Inactive Surplus PE0582ORG Adequacy of Surplus Withdrawal Application
Pensions Inactive Surplus PE0583ORG Court Applications for Surplus Entitlement in Wound Up Plans
Pensions Inactive Surplus PE0584ORG Distribution of Surplus to Plan Beneficiaries on Wind Up
Pensions Inactive Surplus PE0585ORG Partial Wind Up - Identification and Administration of Surplus Compliance with PBA, 1990 ss. 70(6)
Pensions Inactive Surplus PE0586ORG Distribution To Employer on Wind Up - PBA, 1990 s. 78 and 79, O. Reg 909 (708/87 and 743/91 [eff. Dec. 18/91]) c. 7a(1)(b)
Pensions Inactive Surplus PE0587ORG Surplus Distribution to an Employer - PBA, 1990, s. 78, s. 79 and O. Reg. 909, s. 8
Pensions Inactive Surplus PE0588ORG Changes to the Surplus Application Review Process - Effective on and after September 1, 1994
Pensions Inactive Surplus PE0589ORG Surplus Distribution - The Role of Legal Counsel in Obtaining Written Consent
Pensions Inactive Surplus PE0590ORG Surplus Distribution to an Employer - PBA, s. 78 and 79 and Reg. 909, s. 8
Pensions Inactive Surplus PE0591ORG Levels of Consent Required Pursuant to Section 10.1 of Regulation 909
Pensions Inactive Surplus PE0592ORG Subsections 79(2) and (4) of the PBA Came Into Effect January 1, 1998
Pensions Inactive Surplus PE0593ORG Surplus Applications Affecting Members, Former Members or Other Persons with Employment in a Jurisdiction Other Than Ontario
Pensions Inactive Surplus PE0594ORG Application by an Employer for Payment of Surplus from a Wound-up Plan
Pensions Inactive Surplus PE0595ORG Application by an Employer for Payment of Surplus from a Wound-up Plan - PBA ss. 78 and 79, as amended - Regulation 909 s. 8
Pensions Inactive Surplus PE0596ORG Application by Employer for Payment of Surplus on Full Wind Up of a Pension Plan
Pensions Inactive Surplus PE0669ORG Questions and Answers relating to Surplus Withdrawal On Wind Up - Section 78(2) Notice Requirements (2012)
Pensions Inactive Surplus PE0670ORG Questions and Answers relating to Surplus - Regulations effective July 1, 2012
Pensions Active Spousal Rights PE0090ORG Payment of A Survivor Pension Small Amount - Section 44(7) of the Pension Benefits Act
Pensions Active Spousal Rights PE0207ORG Marriage Breakdown and Pension Credits
Pensions Active Spousal Rights PE0208ORG Additional Options to Spouse on Marriage Breakdown
Pensions Active Spousal Rights PE0209ORG Options to Spouse on Marriage Breakdown
Pensions Active Spousal Rights PE0274ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Pensions Inactive Spousal Rights PE0562ORG Human Rights Commission Decision on the Definition of Spouse
Pensions Inactive Spousal Rights PE0563ORG Amended Definition of “Spouse” Under the Pension Benefits Act - PBA s. 1 “spouse”
Pensions Inactive Spousal Rights PE0564ORG Joint and Survivor Requirement and Waiver
Pensions Inactive Spousal Rights PE0565ORG Entitlement to Spousal Joint and Survivor Benefit - PBA, 1990, s. 44
Pensions Inactive Spousal Rights PE0566ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Pensions Inactive Spousal Rights PE0567ORG Same-Sex Spouse Survivor Benefits
Pensions Active Spousal Rights PE0653ORG Definition of "spouse"
Pensions Inactive Information and Statements PE0102ORG General Information About Inquiries and Complaints for Pension Plan Beneficiaries
Pensions Active Information and Statements PE0254ORG Member's Right to Information, Annual Statements, Termination Statements, Notices, PBA 1990, s. 25-30, 42, O. Reg. 909 s. 28, 39-46 Effective When Published
Pensions Active Information and Statements PE0255ORG Members’ Annual Statements and Termination Statements
Pensions Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
Pensions Active Information and Statements PE0287ORG New Provisions Related to the Disclosure of Records
Pensions Inactive Information and Statements PE0299ORG Freedom of Information and Protection of Privacy Act ("FOIPOP") - How to Obtain Information
Pensions Inactive Information and Statements PE0639ORG Freedom of Information and Protection of Privacy Act (FOIPOP) - Interim Administrative Practice
Pensions Inactive Information and Statements PE0641ORG Items marked “Private” and “Confidential”
Pensions Inactive Information and Statements PE0303ORG Members’ Annual Statement
Pensions Inactive Information and Statements PE0524ORG Photocopies of Files under section 30 of the PBA, 1990
Pensions Active Membership PE0154ORG Eligibility for Membership in a Pension Plan
Pensions Active Membership PE0155ORG Class of Employees
Pensions Active Membership PE0156ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Pensions Active Membership PE0157ORG Mandatory versus Optional Membership in a Pension Plan
Pensions Active Membership PE0219ORG No Transfer Rights on Suspension of Plan Membership
Pensions Active Membership PE0220ORG Cessation of Member Contributions
Pensions Active Membership PE0221ORG Amendment to Terminate Membership not Permitted
Pensions Active Membership PE0222ORG Termination of Plan Membership Without Termination of Employment
Pensions Inactive Membership PE0499ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Pensions Inactive Membership PE0370ORG Clarification (formerly Interpretation Bulletin I)
Pensions Inactive Membership PE0371ORG Class and Eligibility
Pensions Inactive Membership PE0372ORG_ Individuals
Pensions Inactive Membership PE0373ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Pensions Inactive Membership PE0374ORG Requirements For Full and Part-Time Employees
Pensions Inactive Membership PE0375ORG Part-time Employees and YMPE Test
Pensions Inactive Membership PE0376ORG Seasonal Workers
Pensions Inactive Membership PE0380ORG Deadline for Membership Not Acceptable
Pensions Inactive Membership PE0498ORG Deadline For Membership Not Acceptable
Pensions Inactive Membership PE0500ORG Mandatory vs Voluntary - PBA, 1987 c. 10(1)2, s. 26
Pensions Inactive Membership PE0501ORG Mandatory and Voluntary - Changes After Effective Date
Pensions Inactive Membership PE0502ORG No Transfer Rights on Suspension of Plan Membership - PBA, 1987 ss. 64(1)
Pensions Inactive Membership PE0503ORG Students Generally Not Eligible - PBA s. 1(1)
Pensions Active Refunds PE0160ORG Refund of Additional Voluntary Contributions to Active Members
Pensions Active Refunds PE0271ORG Application for Reimbursement of Employer Overpayment from a Continuing Pension Plan
Pensions Active Refunds PE0272ORG Application for Refund of Contributions to Plan Members or Former Members
Pensions Inactive Refunds PE0540ORG Applications to the Commission for Consent to a Refund - PBA, 1987 ss. 64(7) and (8)*
Pensions Inactive Refunds PE0541ORG Refund to Active Members - PBA, 1987 ss. 64(2)*
Pensions Inactive Refunds PE0542ORG Refund of Additional Voluntary Contributions to Active Members - PBA, 1990 ss. 63(2)
Pensions Inactive Refunds PE0543ORG Locking-in Provisions - Prior Consent of the Commission Required for Refunds, PBA 1990 ss. 63(7) and (8)