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 201 to 300 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Active Benefits PE0263ORG Settlement of Benefits
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 Active Spousal Rights PE0208ORG Additional Options to Spouse on Marriage Breakdown
Pensions Active Advisory Committees PE0228ORG Purpose of Plan Advisory Committees
Pensions Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Auto Active Licensing - Auto AU0029ORG New Regulations for Service Provider Licensing and Proclamation Order
Auto Active Attendant Hourly Rate AU0054ORG Revised Attendant Care Hourly Rate Guideline and Clarification of Health Care Providers Subject to the Professional Services Guideline
Pensions Active Commuted Value PE0202APP Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans)
Pensions Active Supervisory Approach PE0199APP Supervisory Approach for Single Employer Defined Benefit Pension Plans that are Actively Monitored
Pensions Active Locked-in Accounts PE0196INF Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Active Interest PE0217ORG Average Fund Rate for Employee Contributions
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
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 Licensing - Mortgage Brokering MB0045APP Accreditation of Licensing Courses for the Mortgage Brokering Sector
Auto Active Forms - Auto AU0138APP Automobile insurance non standard forms, endorsements and certificates of insurance approval filing process
CU-CP Active ICAAP CU0084ORG Application Guide: Internal Capital Adequacy Assessment Process (ICAAP) for More Complex Credit Unions
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 Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
Pensions Active Wind up PE0175ORG Treatment of Prior Year Credit Balance
Pensions Active Miscellaneous PE0117ORG Superintendent Orders (from 2009 Onwards)
Pensions Active Miscellaneous PE0641INF A guide for employers - Communicating the value of your pension plan
Pensions Active Locked-in Accounts PE0060ORG Financial Hardship Unlocking Questions & Answers
Pensions Active Benefits PE0140ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Active Membership PE0156ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Pensions Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
Insurance Active Insurance Prudential PC0045APP Risk Based Supervisory Framework for Ontario-incorporated Insurance Companies and Reciprocals
Auto Active Indexation AU0129DEC 2024 Automobile Insurance Indexation Amounts
Auto Active Assessments and Examinations AU0127INF Cost of Assessments and Examinations Guideline
CU-CP Active Lending CU0048ORG Lending Advisory #2 - Authorized Participants in Loan Syndications
Mortgage Active Code of Conduct MB0042APP Mortgage Broker Regulators' Council of Canada Code of Conduct for the Mortgage Brokering Sector.
Pensions Active Pension Benefits Guarantee Fund (PBGF) PE0683ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
Pensions Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
Pensions Active Wind up PE0283ORG Original and Successor Pension Plans - Section 81 Does Not Preclude Wind Up of Original Plan
Pensions Active Miscellaneous PE0291ORG Nortel Ontario Beneficiary Direction, Consent & Waiver
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
Pensions Active Locked-in Accounts PE0095ORG FAQs on New Life Income Funds (LIFs)
Pensions Active Benefits PE0264ORG Past Benefits - Members Option
Pensions Active Spousal Rights PE0209ORG Options to Spouse on Marriage Breakdown
Pensions Active Retirement PE0246ORG Retirement Dates
Pensions Active Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
Pensions Active Filing - Pensions PE0126ORG General Information Regarding Annual Information Returns
Auto Active Licensing - Auto AU0030ORG New Proclamation Dates for Service Provider Licensing
Auto Active Health Care AU0055ORG Health Care for Auto Insurance Guideline
CU-CP Active Application - CU-CP CU0085APP Approval or Authorization of Business and Investment Activities under the Credit Unions and Caisses Populaires Act, 2020
Pensions Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Pensions Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Active Locked-in Accounts PE0295ORG Frequently Asked Questions - Unlocking by Non-resident Former Member -Section 50.0.1 of the PBA
Pensions Active Interest PE0218ORG Crediting Interest on Employee Contributions
Pensions Active Information and Statements PE0255ORG Members’ Annual Statements and Termination Statements
Pensions Active Refunds PE0272ORG Application for Refund of Contributions to Plan Members or Former Members
Mortgage Active Licensing - Mortgage Brokering MB0046INT Licensing exemption for Permitted Clients that are not Individuals
Auto Active Rental Vehicles AU0064ORG Rental Vehicles and the Priority Rules
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 Locked-in Accounts PE0061ORG Financial Hardship Unlocking Questions & Answers
Pensions Active Benefits PE0141ORG Benefit Accrual - Application to MEPPs
Pensions Active Membership PE0157ORG Mandatory versus Optional Membership in a Pension Plan
Pensions Active Administration - Pensions PE0120ORG Management and Retention of Pension Plan Records by the Administrator
Pensions Active Investments - Pensions PE0147ORG Overview of Statements of Investments Policies and Procedures (SIPP) Requirements
Auto Active Regulation AU0016ORG Changes to Ontario Regulation 283/95: Disputes Between Insurers
Auto Active Electronic Insurance Card AU0128APP Modernizing Automobile Insurance - Approval of Electronic Insurance Card
CU-CP Active Risk Management CU0047ORG Operational Risk Advisory #1 - Outsourcing Servicing of Owned ATM's
Pensions Active Wind up PE0288ORG Full and Partial Wind Ups - Frequently Asked Questions
Pensions Active Benefits PE0275ORG Joint and Survivor Pension Waived
Pensions Active Spousal Rights PE0274ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Pensions Active Administration - Pensions PE0244ORG Inquiries to FSCO by the Administrator
Pensions Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
Auto Active Licensing - Auto AU0032ORG Amendments to the Statutory Accident Benefits Schedule, Service Provider Regulations, Administrative Penalties and Eligibility for Transportation Expenses
Pensions Active Commuted Value PE0247ORG Fully Insured Money Purchase Group Annuity
Pensions Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
CU-CP Active Securitization CU0037ORG Securitization Guidance Note
Pensions Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions
Pensions Active Benefits PE0142ORG Benefit Accrual in a MEPP - Clarification
Pensions Active Membership PE0219ORG No Transfer Rights on Suspension of Plan Membership
Pensions Active Administration - Pensions PE0121ORG Administrator’s Management of Inquiries and Complaints from Plan Beneficiaries
Auto Active Regulation AU0019ORG Publication of Private Arbitration Decisions Involving Ontario Regulation 283/95: Disputes Between Insurers
Auto Active OPCF 47 AU0075ORG Understanding the operation of OPCF 47 - Optional Accident Benefits
Auto Active Innovation AU0130APP Innovative Auto Insurance Products-Subscriptions (“IAIP-S”)
CU-CP Active Risk Management CU0049ORG Operational Risk Advisory #2 - Potential Risks Associated with Providing Banking Services to Money Service Businesses (MSBs)
Insurance Active Capital Testing PC0047INT Updated Minimum Capital Test Guideline for P&C Insurance Companies and Reciprocals
Pensions Active Funding PE0002ORG 2018 Funding Reform for Defined Benefit Pension Plans
Pensions Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
Pensions Active Locked-in Accounts PE0678ORG FAQs on Locked-in Retirement Income Funds (LRIFs)
Pensions Active Benefits PE0277ORG Value of a Deferred Pension
FP/FA Active Application - FP/FA FP0001APP Financial Professionals Title Protection – Administration of Applications
Auto Active Minor Injury Guideline AU0026ORG Minor Injury Guideline
Auto Active HCAI Guideline AU0115ORG Health Claims for Auto Insurance (HCAI)
Pensions Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Pensions Active Family Law PE0100ORG Implications of Bill 14 Amendments on the Carrigan Decision
Pensions Active Information and Statements PE0287ORG New Provisions Related to the Disclosure of Records
Pensions Active Administration - Pensions PE0045ORG Sample Retention Schedule for Pension Plan Records
Mortgage Active Forms - Mortgage Brokering MB0038INT Amended Disclosure Forms 3.0, 3.1 and 3.2 for Non-Qualified Syndicated Mortgages
Auto Active Payment Processing AU0038ORG Processing Direct Payments to Service Providers for "Listed Expenses"
CU-CP Active Advertising CU0081ORG Decal Installation Guide
CU-CP Active Securitization CU0079ORG Application Guide: Securitization
CU-CP Active Liquidity CU0073ORG Liquidity Coverage Ratio (LRC) Template 2021
Pensions Active Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans