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 101 to 200 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Active Administration - Pensions PE0203INF Missing Members Principles and Practices
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 CU0071ORG ICAAP Submission Template - Summary Key Metrics Report
Insurance Active Guideline PC0020ORG Reinsurance guidelines for Ontario incorporated and licensed companies
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 Wind up PE0080ORG Questions and Answers on the New Grow-in Rules under Section 74 of the Pension Benefits Act
Pensions Active Miscellaneous PE0114ORG Superintendent Consents (from 2009 onwards)
Pensions Active Benefits PE0130ORG Definition of Bridging Benefit
CU-CP Active Supervisory Framework CU0083APP Risk Based Supervisory Framework (FSRA RBSF)
Mortgage Active Licensing - Mortgage Brokering MB0032ORG Licensing FAQ
Auto Active CAIA AU0014ORG Compulsory Automobile Insurance Act (CAIA) "Insurance Card"
Auto Active Arbitration AU0121ORG Private Arbitration Decisions
CU-CP Active Structural CU0039ORG Structural Risk Guidance Note
CU-CP Active Framework CU0070INT Market Conduct Framework Guidance 
Pensions Active Funding PE0284ORG Contributions In-Kind Not Permitted
Pensions Active Annuities PE0195APP Approach to Requirements After Certain Annuity Purchases for Defined Benefit Plans
Pensions Active Wind up PE0183ORG Restrictions on Payments on wind up where there is a Deficit
Pensions Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Pensions Active Miscellaneous PE0194ORG Beware of Scams Involving Your Retirement Savings, Regulators Warn
Pensions Active Locked-in Accounts PE0092ORG FAQs on Old Life Income Funds (LIFs)
Pensions Active Benefits PE0261ORG Amendments for Benefit Improvements - Notice and Funding
Pensions Active Plan Types PE0158ORG Approaches and Revenue Canada Considerations
Pensions Active Administration - Pensions PE0085ORG New Definitions for "Retired Member" and "Former Member"
General Regulatory Active Whistle-blower GR0015APP Whistle-blower Guidance
Auto Active Filing - Auto AU0126APP Standard Filing
CU-CP Active Reserves CU0011ORG By-Law #6
General Regulatory Active Risk Management GR0016INT Information Technology (“IT”) risk management
Mortgage Active Syndicated Mortgage Investments MB0037APP Supervision Approach for High-risk Syndicated Mortgage Investments
Pensions Active Funding PE0011ORG Letters of Credit
Pensions Active Commuted Value PE0172ORG Contractual Provision for Indexation
Pensions Active Amendments PE0240ORG Defined Contribution to Defined Benefit
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 Active Surplus PE0166ORG Surplus Distribution in Cash in Continuing Plan
Pensions Active Spousal Rights PE0090ORG Payment of A Survivor Pension Small Amount - Section 44(7) of the Pension Benefits Act
Pensions Active Administration - Pensions PE0204APP Waiver of Biennial Statements for Missing Former and Retired Members
Pensions Active Filing - Pensions PE0057ORG Financial Statements
Auto Active Forms - Auto AU0113ORG Garage Automobile Policy (O.A.P. 4), Application and Endorsement Forms
Auto Active SABS AU0133INT Statutory Accident Benefits Claims during the COVID-19 Outbreak
CU-CP Active Liquidity CU0064INT Liquidity *New
Insurance Active Amalgamations and Portfolio Transfers PC0021ORG Amalgamations and Portfolio Transfers
Mortgage Active Non-Qualified Syndicated Mortgages MB0041APP Transfer of retail non-qualified syndicated mortgage investments (NQSMIs) (excludes transactions with Permitted Clients) to the Ontario Securities Commission (OSC) (transfer effective July 1, 2021)
Pensions Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Pensions Active Wind up PE0173ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Pensions Active Miscellaneous PE0115ORG Superintendent Declarations (from 2009 onwards)
Pensions Active Locked-in Accounts PE0040ORG A Guide to Applying for Special Access
Pensions Active Spousal Rights PE0653ORG Definition of "spouse"
Pensions Active Administration - Pensions PE0296INT Pension Plan Administrator Roles and Responsibilities
Pensions Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Auto Active Indexation AU0015ORG 2009 Indexation Percentage under Bill 59/198, 2009 Indexation Percentage and Revised Deductibles/Monetary Amounts under Bill 164, and Changes to the Conservative Mennonite Automobile Brotherhood Assistance Plan Exemption Identification Card
Auto Active Filing - Auto AU0100ORG Private Passenger Automobile Filing Guidelines - Major
Pensions Active Annuities PE0229ORG Mortality Tables and Sex Discrimination
Pensions Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Pensions Active Miscellaneous PE0041ORG Consumer Brochures
Pensions Active Miscellaneous PE0285ORG FAQs on the Most Significant Changes under Bill 120 in force on December 8, 2010 and July 1, 2012
Pensions Active Locked-in Accounts PE0093ORG FAQs on Rules for Ontario Locked-In Accounts
Pensions Active Benefits PE0262ORG Union Membership as Condition for Benefit Improvement
Pensions Active Plan Types PE0159ORG Pension Plans are Not Flexible Benefit Plans
Pensions Active Membership PE0154ORG Eligibility for Membership in a Pension Plan
Pensions Active Investments - Pensions PE0144ORG Prudent Investment Practices for Derivatives
Auto Active Attendant Hourly Rate AU0053ORG Superintendent’s Guideline No. 01/18: Attendant Care Hourly Rate Guideline
Mortgage Active Syndicated Mortgage Investments MB0039INT Mortgage Administrators – Responses to Market Disruptions
Pensions Active Funding PE0012ORG Funding and Actuarial Filing Requirements For Plan Improvements under the New Funding Regime
Pensions Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Pensions Active Supervisory Approach PE0197APP Pension Sector Guiding Principles
Pensions Active Amendments PE0241ORG For Applications Received after March 26, 1992
Pensions Active Miscellaneous PE0083ORG Legislative Changes July 1, 2012
Pensions Active Locked-in Accounts PE0153ORG Schedule 2 Locked-In Retirement Funds (LRIFs)
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 Spousal Rights PE0207ORG Marriage Breakdown and Pension Credits
Auto Active Cost of Goods AU0036ORG Cost of Goods Guideline
CU-CP Active ICAAP CU0086ORG Implementation of ICAAP and Stress Testing for Credit Unions -with assets in excess of $500 million
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 Wind up PE0174ORG Conditional Notice of Intended Wind Up Not Permitted
Pensions Active Miscellaneous PE0116ORG Superintendent Notices of Intended Decision (from 2009 onwards)
Pensions Active Locked-in Accounts PE0059ORG Financial Hardship Unlocking User Guide For Financial Institutions
Pensions Active Benefits PE0132ORG Pregnancy, Parental and Emergency Leave
Pensions Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Pensions Active Refunds PE0160ORG Refund of Additional Voluntary Contributions to Active Members
Mortgage Active Reporting - Mortgage Brokering MB0052INT Mortgage Administrators’ Financial Filing Requirements
Mortgage Active Licensing - Mortgage Brokering MB0047INT New mortgage agent and broker licensing requirements
Auto Active Indexation AU0022ORG Optional Indexation Benefit Guideline
Auto Active Filing - Auto AU0101ORG Technical Notes for Automobile Insurance Rate and Risk Classification Filings
Auto Active Loss Transfer AU0076ORG Loss transfer: standardized forms and procedures
Auto Active Transportation Expense AU0125ORG Superintendent's Guideline No. 04/16: Transportation Expense Guideline
CU-CP Active Lending CU0045ORG Lending Advisory #1 - Lending Limits and Creditor Insurance
Insurance Active Reporting - Insurance PC0043INT Life agent reporting requirements and related insurer obligations
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 PE0282ORG Where Employer Sells, Assigns or Disposes the Business or assets for the Business
Pensions Active Miscellaneous PE0042ORG Know the facts about your registered pension plan
Pensions Active Miscellaneous PE0286ORG Bill 236, Pension Benefits Amendment Act, 2010 - Frequently Asked Questions
Pensions Active Asset Transfers PE0205APP Supervisory Approach to Defined Benefit Asset Transfers Under the Pension Benefits Act
Pensions Active Locked-in Accounts PE0094ORG FAQs on Unlocking a Locked-in Account if you are a Non-Resident of Canada
Pensions Active Benefits PE0263ORG Settlement of Benefits
Pensions Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
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 PE0118ORG Pension Fund Administration – Responsibilities of Fund Holders