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 and inactive guidance. Use the filters to search the table or enter text in the search field.

Note: Guidance ending in “ORG” are inherited guidance previously posted on the Financial Services Commission of Ontario (FSCO) site. These guidance pages have been transferred as PDFs for reference. The links on these pages do not work and the content on these pages may or may not be reviewed or updated by FSRA.

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Showing 1 to 100 of 1001 entries
Sector Status Sort descending Category Guidance Number Guidance Name
Pensions Supervisory Approach PE0580ORG Delegation of the Superintendent’s Authorities - Financial Services Commission of Ontario Act, 1997, ss. 5(3)
Auto Active Insurance Provider Payments AU0033ORG Late Payments From Insurers to Licensed Service Providers
Auto Active Consumer Protection - Auto AU0131INT Consumer Relief During A Declared Emergency under the Emergency Management and Civil Protection Act
CU-CP Active ICAAP CU0084ORG Application Guide: Internal Capital Adequacy Assessment Process (ICAAP) for More Complex Credit Unions
CU-CP Active Liquidity CU0073ORG Liquidity Coverage Ratio (LRC) Template 2021
Pensions Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Pensions Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Pensions Active Wind up PE0173ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Pensions Active Miscellaneous PE0117ORG Superintendent Orders (from 2009 Onwards)
Pensions Active Locked-in Accounts PE0060ORG Financial Hardship Unlocking Questions & Answers
Pensions Active Benefits PE0263ORG Settlement of Benefits
Pensions Active Membership PE0222ORG Termination of Plan Membership Without Termination of Employment
Pensions Active Administration - Pensions PE0203INF Missing Members Principles and Practices
Pensions Active Filing - Pensions PE0057ORG Financial Statements
Auto Active Administrative Lapse AU0010ORG An Administrative Lapse or a Suspension of a Driver’s Licence
Auto Active Bill 59 AU0074ORG Implementing Bill 59: 'Protected defendant' undertaking to Ontario by out-of-province insurers
Auto Active Arbitration AU0121ORG Private Arbitration Decisions
CU-CP Active Lending CU0045ORG Lending Advisory #1 - Lending Limits and Creditor Insurance
General Regulatory Active Administrative Monetary Penalties - Insurance GR0011APP Transparent Communication of FSRA Enforcement Action
Pensions Active Funding PE0007ORG Treatment of Excess Contributions
Pensions Active Pension Benefits Guarantee Fund (PBGF) PE0003ORG Ability to Take Contribution Holidays and Pay PBGF Assessments
Pensions Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Pensions Active Miscellaneous PE0291ORG Nortel Ontario Beneficiary Direction, Consent & Waiver
Pensions Active Asset Transfers PE0205APP Supervisory Approach to Defined Benefit Asset Transfers Under the Pension Benefits Act
Pensions Active Locked-in Accounts PE0095ORG FAQs on New Life Income Funds (LIFs)
Pensions Active Family Law PE0054ORG FAQs - Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
FP/FA Active Supervisory Framework FP0002APP Financial Professionals Title Protection – Supervisory Framework
Pensions Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Mortgage Active Licensing - Mortgage Brokering MB0045APP Accreditation of Licensing Courses for the Mortgage Brokering Sector
Auto Active Forms - Auto AU0035ORG Revised Certificate of Automobile Insurance Form and Data Elements
Auto Active Filing - Auto AU0110ORG Underwriting technical notes
CU-CP Active Corporate Governance CU0076ORG Self Assessment Workbook: Corporate Governance for Board of Directors (2018)
Insurance Active Purchasing PC0016ORG Borrowing to Purchase Life Insurance Products - Risks and Suitability
Pensions Active Funding PE0138ORG No Provision to Amortize Negative Solvency Balance
Pensions Active Amendments PE0240ORG Defined Contribution to Defined Benefit
Pensions Active Locked-in Accounts PE0295ORG Frequently Asked Questions - Unlocking by Non-resident Former Member -Section 50.0.1 of the PBA
Pensions Active Benefits PE0140ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Active Interest PE0217ORG Average Fund Rate for Employee Contributions
Pensions Active Administration - Pensions PE0085ORG New Definitions for "Retired Member" and "Former Member"
Pensions Active Investments - Pensions PE0145ORG Statements of Investment Policies and Procedures (SIPPs) for Member-Directed Defined Contribution Plans
Pensions Active Pension Decisions PE0387ORG Charges Laid under the PBA and Regulations - Union Drawn Steel Co. Ltd. and Maysfield Properety Management (1987) Inc.
Auto Active SABS AU0124ORG 2019 Automobile Insurance Legislated and Regulatory Adjustments and Optional Indexation Rates Under the Statutory Accident Benefit Schedule
CU-CP Active Liquidity CU0074ORG Net Cumulative Cash Flow Report (NCCF) Template 2021 
Insurance Active LLQP PC0026ORG How to Submit Feedback on the Life Licence Qualification Program (LLQP)
Pensions Active Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Pensions Active Commuted Value PE0202APP Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans)
Pensions Active Wind up PE0174ORG Conditional Notice of Intended Wind Up Not Permitted
Pensions Active Asset Transfers PE0031ORG Asset Transfers - Frequently Asked Questions (s. 80, 81)
Pensions Active Locked-in Accounts PE0061ORG Financial Hardship Unlocking Questions & Answers
Pensions Active Benefits PE0264ORG Past Benefits - Members Option
Pensions Active Surplus PE0089ORG Surplus Withdrawal Applications
Pensions Active Administration - Pensions PE0204APP Waiver of Biennial Statements for Missing Former and Retired Members
Auto Active Preferred Provider Networks AU0012ORG Best Practices for Preferred Provider Networks (PPNs)
CU-CP Active Lending CU0048ORG Lending Advisory #2 - Authorized Participants in Loan Syndications
CU-CP Active Risk Management CU0047ORG Operational Risk Advisory #1 - Outsourcing Servicing of Owned ATM's
Pensions Active Funding PE0009ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans
Pensions Active Wind up PE0282ORG Where Employer Sells, Assigns or Disposes the Business or assets for the Business
Pensions Active Asset Transfers PE0223INF FSRA’s Consent to SEPP to JSPP Transactions under sections 80.4 and 81.0.1 of the Pension Benefits Act
CU-CP Active Supervisory Framework CU0083APP Risk Based Supervisory Framework
Pensions Active Administration - Pensions PE0296INT Pension Plan Administrator Roles and Responsibilities
Mortgage Active Licensing - Mortgage Brokering MB0046INT Licensing exemption for Permitted Clients that are not Individuals
Auto Active Forms - Auto AU0039ORG Implementing Automobile Insurance Reforms: Amendments to the Ontario Automobile Application, Endorsement and Related Forms
Auto Active Filing - Auto AU0126APP Standard Filing
CU-CP Active Application - CU-CP CU0085APP Approval or Authorization of Business and Investment Activities under the Credit Unions and Caisses Populaires Act, 2020
CU-CP Active Corporate Governance CU0077ORG Self Assessment Workbook: Corporate Governance for Audit Committee (2018)
Insurance Active Charitable PC0017ORG Charitable or Gift Annuities
Pensions Active Funding PE0212ORG Collection of Unremitted Contribution
Pensions Active Supervisory Approach PE0015ORG Administrative Penalties Guideline
Pensions Active Amendments PE0241ORG For Applications Received after March 26, 1992
Pensions Active Benefits PE0141ORG Benefit Accrual - Application to MEPPs
Pensions Active Interest PE0218ORG Crediting Interest on Employee Contributions
Pensions Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
Auto Active Forms - Auto AU0111ORG Other Automobile Insurance Forms
Auto Active SABS AU0133INT Statutory Accident Benefits Claims during the COVID-19 Outbreak
CU-CP Active Securitization CU0037ORG Securitization Guidance Note
CU-CP Active Liquidity CU0075ORG Net Stable Funding Ratio (NSFR) Template 2021
Pensions Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Pensions Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Pensions Active Wind up PE0175ORG Treatment of Prior Year Credit Balance
Pensions Active Locked-in Accounts PE0062ORG Financial Hardship Unlocking - Resources
Pensions Active Benefits PE0275ORG Joint and Survivor Pension Waived
Pensions Active Surplus PE0162ORG Partial Wind Up - Identification and Administration of Surplus
Pensions Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Auto Active CAIA AU0014ORG Compulsory Automobile Insurance Act (CAIA) "Insurance Card"
Auto Active Filing - Auto AU0100ORG Private Passenger Automobile Filing Guidelines - Major
Auto Active Loss Transfer AU0073ORG Loss transfer
Auto Active Transportation Expense AU0125ORG Superintendent's Guideline No. 04/16: Transportation Expense Guideline
CU-CP Active Risk Management CU0049ORG Operational Risk Advisory #2 - Potential Risks Associated with Providing Banking Services to Money Service Businesses (MSBs)
Pensions Active Funding PE0010ORG Questions and Answers on Letters of Credit
Pensions Active Wind up PE0283ORG Original and Successor Pension Plans - Section 81 Does Not Preclude Wind Up of Original Plan
Mortgage Active Reporting - Mortgage Brokering MB0035ORG Reporting Requirements for Mortgage Administrators
Auto Active Forms - Auto AU0040ORG Implementing Automobile Insurance Reforms: Amendments to the Accident Benefit Claims Forms
Auto Active Attendant Hourly Rate AU0053ORG Superintendent’s Guideline No. 01/18: Attendant Care Hourly Rate Guideline
CU-CP Active Enterprise Risk Management CU0025ORG ERM Application Guide
CU-CP Active Corporate Governance CU0078ORG Self Assessment Workbook: Corporate Governance for Management (2018)
Insurance Active Negative Option PC0018ORG Negative Option Marketing/Billing
Mortgage Active Non-Qualified Syndicated Mortgages MB0040INT Mortgage Brokerage Disclosure and Suitability Assessments for Non-Qualified Syndicated Mortgage Investments (SMIs) – Responses to Market Disruptions
Pensions Active Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Pensions Active 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 Benefits PE0142ORG Benefit Accrual in a MEPP - Clarification