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 1 to 100 of 1065 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)
Auto Active Professional Services Guideline AU0027ORG Professional Services Guideline
Auto Active Rules and Risk Classification AU0059ORG Automobile Insurance Underwriting Rules and Risk Classification Variables
Insurance Active Charitable PC0017ORG Charitable or Gift Annuities
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 Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
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 Family Law PE0225INT Administration of pension benefits upon marriage breakdown
General Regulatory Active Retirement PC0048INT Understanding Decumulation Products
Mortgage Active Application - Mortgage Brokering MB0022ORG Mortgage Brokerage Licence Application - Instructions for completing the application
Pensions Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
CU-CP Active Resolution Planning CU0082INT Resolution Planning
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 Liquidity CU0075ORG Net Stable Funding Ratio (NSFR) Template 2021
Pensions Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
General Regulatory Active Supervisory Approach GR0017APP Public warning notices Guidance
Pensions Active Wind up PE0180ORG Natural Termination of a Pension Plan
Pensions Active Benefits PE0238ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Pensions Active Plan Types PE0026ORG Regulation 177/11 made under the Pension Benefits Act - Questions & Answers - JSPPs
Pensions Active Administration - Pensions PE0077ORG Annual Statements of Members' Pension Benefits - Statement of Investment Policies and Procedures Content
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 Loss Trend AU0132APP Ontario private passenger automobile annual review based on industry data
CU-CP Active Lending CU0062INT Capital Treatment of Loans under the Federal Government Business Credit Availability Program and Highly Affected Sectors Credit Availability Program Guarantee
CU-CP Active Risk Management CU0053ORG Market Risk Advisory #2 - Investment in a Pool of Individual Mortgages and Mortgage Pools
Pensions Active Funding PE0007ORG Treatment of Excess Contributions
Pensions Active Commuted Value PE0169ORG Timing of Termination Statement
Pensions Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Pensions Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Pensions Active Locked-in Accounts PE0149ORG Locked-In Retirement Accounts (LIRAs)
Pensions Active Locked-in Accounts PE0681ORG FAQs: Option to Transfer Money from a Locked-in Account to an Unlocked vehicle
Pensions Active Surplus PE0163ORG Application by Employer for Payment of Surplus on Wind Up of Pension Plan
Pensions Active Membership PE0222ORG Termination of Plan Membership Without Termination of Employment
Pensions Active Administration - Pensions PE0124ORG Searching for Plan Beneficiaries
Auto Active Professional Services Guideline AU0031ORG Updated Professional Services Guideline
Insurance Active Negative Option PC0018ORG Negative Option Marketing/Billing
Pensions Active Funding PE0138ORG No Provision to Amortize Negative Solvency Balance
Pensions Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Pensions Active Amendments PE0302INT Actions to avoid deregistration of a pension plan under the Federal Income Tax Act
Pensions Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
Mortgage Active Compliance - Mortgage Brokering MB0013ORG Compliance Checklist for Mortgage Brokerages, Brokers & Agents
Pensions Active Filing - Pensions PE0257ORG Actuarial Filing for Plan Amendments
General Regulatory Active Administrative Monetary Penalties - General Regulatory GR0012APP Use of proceeds from enforcement under regulation “Money retained outside the consolidated revenue fund” Guidance
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
CU-CP Active Recovery Planning CU0069INT Recovery Planning
Pensions Active Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Pensions Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As
Pensions Active Wind up PE0181ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Pensions Active Wind up PE0676ORG New Requirements for Grow-In, Opting Out of Grow-In and Partial Wind Up
Pensions Active Benefits PE0239ORG Indexing
Pensions Active Plan Types PE0081ORG Individual Pension Plans
Pensions Active Administration - Pensions PE0078ORG Biennial Statements Required for Former and Retired Members
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
Auto Active Hospitals AU0134INT Guideline on Public Hospitals and Determination of Catastrophic Impairment
CU-CP Active Lending CU0063INT Residential Mortgage Lending *New
Auto Active Risk Management AU0137INF Operational risk management framework in rating and underwriting of automobile insurance
Pensions Active Funding PE0009ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans
Pensions Active Commuted Value PE0170ORG No Obligation For Other Plans To Accept Transfer
Pensions Active Amendments PE0127ORG Change of Custodian – Filing and Amendment Requirements
Pensions Active Locked-in Accounts PE0150ORG Schedule 1.1 Life Income Funds (New LIFs)
Pensions Active Locked-in Accounts PE0682ORG FAQs on the Effects of Changes on Other Unlocking Applications
Pensions Active Surplus PE0164ORG Surplus Distribution by Written Agreement - The Role of Legal Counsel
Pensions Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
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 CU0033ORG Internal Capital Adequacy Assessment Process (ICAAP) – Credit Unions with Total Assets Greater than $500 Million
Insurance Active Guideline PC0019ORG Guideline - Use of Canadian Depository for Securities Limited
Pensions Active Funding PE0212ORG Collection of Unremitted Contribution
Pensions Active Wind up PE0021ORG Overpayments and Plan Wind Up - FAQs
Pensions Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions
FP/FA Active Supervisory Framework FP0002APP Financial Professionals Title Protection – Supervisory Framework
Pensions Active Administration - Pensions PE0253ORG Requirement to Provide Information to Members
Mortgage Active Compliance - Mortgage Brokering MB0014ORG Compliance Checklist for Managing the Mortgage Administrator, Keeping Records and Trust Accounts
General Regulatory Active Administrative Monetary Penalties - General Regulatory GR0013APP Enforcement: General Administrative Monetary Penalties Guidance
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
CU-CP Active Stress testing CU0065INT Stress Testing *New
Pensions Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Pensions Active Annuities PE0008ORG Frequently Asked Questions pertaining to Annuity Purchase and Discharge
Pensions Active Wind up PE0182ORG Payment of Immediate Pensions & Other Benefits
Pensions Active Miscellaneous PE0193ORG Pension Scams Cost You More than Retirement Savings
Pensions Active Benefits PE0260ORG Consent Benefits Where Amount of Benefit Not Determinable
Pensions Active Plan Types PE0107ORG Individual Pension Plans (IPPs)
Pensions Active Administration - Pensions PE0084ORG Opting out of the new grow-in provisions by JSPPs and MEPPs
Pensions Active Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
Auto Active Filing - Auto AU0110ORG Underwriting technical notes
Co-operative Active Offerings CC0001INT High-Risk Offerings issued under the Co-operative Corporations Act
CU-CP Active Lending CU0089INT Commercial lending Guidance
CU-CP Active Risk Management CU0088APP Operational Risk and Resilience
Pensions Active Funding PE0010ORG Questions and Answers on Letters of Credit
Pensions Active Commuted Value PE0171ORG No Transfers Outside Canada
Pensions Active Amendments PE0133ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Active Locked-in Accounts PE0151ORG Schedule 1 Life Income Funds (Old LIFs)
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 Surplus PE0165ORG Undistributed Surplus on Full or Partial Wind Up