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 1009 entries
Sector Status 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)
Pensions Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
Pensions Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Pensions Active Amendments PE0241ORG For Applications Received after March 26, 1992
Pensions Active Benefits PE0142ORG Benefit Accrual in a MEPP - Clarification
Pensions Active Administration - Pensions PE0118ORG Pension Fund Administration – Responsibilities of Fund Holders
Pensions Active Investments - Pensions PE0147ORG Overview of Statements of Investments Policies and Procedures (SIPP) Requirements
Auto Active Professional Services Guideline AU0027ORG Professional Services Guideline
Auto Active Rules and Risk Classification AU0059ORG Automobile Insurance Underwriting Rules and Risk Classification Variables
CU-CP Active ICAAP CU0071ORG ICAAP Submission Template - Summary Key Metrics Report
CU-CP Active Liquidity CU0064INT Liquidity *New
Insurance Active Amalgamations and Portfolio Transfers PC0021ORG Amalgamations and Portfolio Transfers
Mortgage Active Non-Qualified Syndicated Mortgages MB0043INF Mortgage Brokerage Disclosure and Suitability Assessments for Non-Qualified Syndicated Mortgage Investments (SMIs) – Responses to Market Disruptions (for Transactions on or after July 1, 2021)
Pensions Active Funding PE0215ORG Failure to Remit Member Contributions
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 Active Wind up PE0175ORG Treatment of Prior Year Credit Balance
Pensions Active Locked-in Accounts PE0063ORG Process for Financial Hardship Unlocking
Pensions Active Benefits PE0277ORG Value of a Deferred Pension
Pensions Active Surplus PE0163ORG Application by Employer for Payment of Surplus on Wind Up of Pension Plan
Pensions Active Filing - Pensions PE0126ORG General Information Regarding Annual Information Returns
Auto Active Ridesharing AU0047ORG Private Vehicles for Hire - Ridesharing: Fleet Insurance Policy (Intact/Uber), Approval of an Electronic Insurance Card for Ridesharing, and Amendments to the Definition of “Fleet”
Auto Active Lapse in Auto Insurance Coverage AU0069ORG Regulation on lapse in automobile insurance coverage
CU-CP Active Structural CU0039ORG Structural Risk Guidance Note
Pensions Active Multi-jurisdictional issues PE0026ORG Regulation 177/11 made under the Pension Benefits Act - Questions & Answers - JSPPs
Pensions Active Wind up PE0283ORG Original and Successor Pension Plans - Section 81 Does Not Preclude Wind Up of Original Plan
General Regulatory Active Service Standards - General Regulatory GR0009APP FSRA Service Standards
General Regulatory Active Consumer Protection - General Regulatory GR0008APP Fair Treatment of Customers in Insurance
Mortgage Active Forms - Mortgage Brokering MB0038INT Amended Disclosure Forms 3.0, 3.1 and 3.2 for Non-Qualified Syndicated Mortgages
Auto Active Forms - Auto AU0035ORG Revised Certificate of Automobile Insurance Form and Data Elements
Auto Active Unfair or Deceptive Acts AU0139DEC Acquisitions Warranting Relief from Lowest Available Rate Requirement
Auto Active Filing - Auto AU0108ORG Other than Private Passenger Automobile Filing Guidelines - Minor
Auto Active Liability Card AU0081ORG Motor Vehicle Liability Insurance Card (Canada/Inter-Province)
Co-operative Active Offerings CC0001INT High-Risk Offerings issued under the Co-operative Corporations Act
CU-CP Active Reserves CU0011ORG By-Law #6
Mortgage Active Syndicated Mortgage Investments MB0039INT Mortgage Administrators – Responses to Market Disruptions
Pensions Active Commuted Value PE0087ORG Payment of a Small Amount under Section 50(1) of the Pension Benefits Act
Pensions Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
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 PE0236ORG Garnishment of Pensions In Pay
Pensions Active Membership PE0154ORG Eligibility for Membership in a Pension Plan
Auto Active Professional Services Guideline AU0031ORG Updated Professional Services Guideline
Mortgage Active Mortgage Administrator Checklist MB0011ORG Compliance Checklist for Mortgage Administrators
Pensions Active Funding PE0216ORG Suspension of Employer Contributions in Defined Contribution Plans
Pensions Active Commuted Value PE0278ORG Recalculation of Transfer Values
Pensions Active Benefits PE0289ORG Immediate Vesting
Pensions Active Surplus PE0164ORG Surplus Distribution by Written Agreement - The Role of Legal Counsel
Pensions Active Spousal Rights PE0090ORG Payment of A Survivor Pension Small Amount - Section 44(7) of the Pension Benefits Act
Pensions Active Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
Pensions Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
Auto Active Administrative Lapse AU0010ORG An Administrative Lapse or a Suspension of a Driver’s Licence
Auto Active Expense Guideline AU0049ORG Revised Attendant Care Hourly Rate Guideline and Transportation Expense Guideline
Insurance Active Reporting - Insurance PC0043INT Life agent reporting requirements and related insurer obligations
Mortgage Active Code of Conduct MB0042APP Mortgage Broker Regulators' Council of Canada Code of Conduct for the Mortgage Brokering Sector.
Pensions Active Multi-jurisdictional issues PE0269ORG When and How to Change the Province of Registration for a Multi-jurisdictional Pension Plan
Pensions Active Wind up PE0288ORG Full and Partial Wind Ups - Frequently Asked Questions
Pensions Active Locked-in Accounts PE0148ORG Shortened Life Expectancy
Pensions Active Family Law PE0100ORG Implications of Bill 14 Amendments on the Carrigan Decision
Pensions Active Refunds PE0160ORG Refund of Additional Voluntary Contributions to Active Members
Insurance Active Investments - Insurance PC0014ORG Investments by Insurers Guideline
Auto Active Forms - Auto AU0039ORG Implementing Automobile Insurance Reforms: Amendments to the Ontario Automobile Application, Endorsement and Related Forms
Auto Active Insurer Rights and Responsibilities AU0023ORG Insurer Rights and Responsibilities to Challenge Questionable or Abusive Claims
Auto Active Filing - Auto AU0109ORG Filing Guidelines for Underwriting Rules
Auto Active Non-renewal risk AU0082ORG Non-Renewal Risk Due to Broker Cancellation
Mortgage Active Mortgage Fraud MB0007ORG Your responsibilities to prevent mortgage fraud
Pensions Active Commuted Value PE0091ORG Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF)
Pensions Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Active Membership PE0155ORG Class of Employees
Pensions Active Registration PE0161ORG Registration of a Pension Plan and a Pension Plan Amendment
Pensions Active Administration - Pensions PE0120ORG Management and Retention of Pension Plan Records by the Administrator
Auto Active Forms - Auto AU0111ORG Other Automobile Insurance Forms
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 CU0086ORG Implementation of ICAAP and Stress Testing for Credit Unions -with assets in excess of $500 million
Mortgage Active Brokerage Checklist MB0012ORG Compliance Checklist for Managing the Mortgage Brokerage
Pensions Active Funding PE0227ORG Requirement for Submission of Actuarial Reports and Cost Certificates
Pensions Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
Pensions Active Surplus PE0165ORG Undistributed Surplus on Full or Partial Wind Up
Pensions Active Spousal Rights PE0207ORG Marriage Breakdown and Pension Credits
Pensions Active Advisory Committees PE0228ORG Purpose of Plan Advisory Committees
Pensions Active Administration - Pensions PE0244ORG Inquiries to FSCO by the Administrator
Auto Active Preferred Provider Networks AU0012ORG Best Practices for Preferred Provider Networks (PPNs)
Auto Active Bill 59 AU0074ORG Implementing Bill 59: 'Protected defendant' undertaking to Ontario by out-of-province insurers
Pensions Active Act PE0302INT Actions to avoid deregistration of a pension plan under the Federal Income Tax Act
Pensions Active Annuities PE0008ORG Frequently Asked Questions pertaining to Annuity Purchase and Discharge
Pensions Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
Pensions Active Locked-in Accounts PE0149ORG Locked-In Retirement Accounts (LIRAs)
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 Refunds PE0271ORG Application for Reimbursement of Employer Overpayment from a Continuing Pension Plan
CU-CP Active Resolution Planning CU0082INT Resolution Planning
Auto Active Forms - Auto AU0040ORG Implementing Automobile Insurance Reforms: Amendments to the Accident Benefit Claims Forms
Auto Active Filing - Auto AU0110ORG Underwriting technical notes
Pensions Active Commuted Value PE0169ORG Timing of Termination Statement
Pensions Active Benefits PE0238ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Pensions Active Plan Types PE0081ORG Individual Pension Plans
Pensions Active Membership PE0156ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Pensions Active Administration - Pensions PE0121ORG Administrator’s Management of Inquiries and Complaints from Plan Beneficiaries
Auto Active SABS AU0124ORG 2019 Automobile Insurance Legislated and Regulatory Adjustments and Optional Indexation Rates Under the Statutory Accident Benefit Schedule
Auto Active Consumer Protection - Auto AU0136APP Reporting and resolution of rating and underwriting errors
CU-CP Active ICAAP CU0084ORG Application Guide: Internal Capital Adequacy Assessment Process (ICAAP) for More Complex Credit Unions
Pensions Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions