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 Category Guidance Number Sort ascending Guidance Name
Pensions Inactive Wind up PE0638ORG Original and Successor Pension Plans
Pensions Inactive Wind up PE0637ORG Successor Plan Does Not Preclude Wind Up of Original Plan (December 2011)
Pensions Inactive Wind up PE0636ORG Successor Plan Does Not Preclude Wind Up of Original Plan (December 1995)
Pensions Inactive Wind up PE0635ORG Significant Numbers of Members
Pensions Inactive Wind up PE0634ORG Restrictions on Payments in Deficit Situations (November 2011)
Pensions Inactive Wind up PE0633ORG Restrictions on Payments in Deficit Situations (November 2003)
Pensions Inactive Wind up PE0632ORG Payment of Immediate Pensions
Pensions Inactive Wind up PE0631ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Pensions Inactive Wind up PE0630ORG Notice and Consent Requirements on Partial Plan Wind Up
Pensions Inactive Wind up PE0629ORG Notice of Proposal for Partial Wind Up
Pensions Inactive Wind up PE0628ORG Guideline for Notice of Wind Up of Pension Plan
Pensions Inactive Wind up PE0627ORG Natural Termination of a Pension Plan
Pensions Inactive Wind up PE0626ORG Plan With No Members
Pensions Inactive Wind up PE0625ORG Distribution of Benefits on Partial Wind Up (September 2010)
Pensions Inactive Wind up PE0624ORG Distribution of Benefits on Partial Wind Up (March 2007)
Pensions Inactive Wind up PE0623ORG Individual Statement At Wind Up
Pensions Inactive Wind up PE0622ORG Filing Deadlines
Pensions Inactive Wind up PE0621ORG Employer Intention Respecting Surplus in a Wind-up Report
Pensions Inactive Wind up PE0620ORG Credited Service for Employment Standards Act, 2000 Notice Period
Pensions Inactive Wind up PE0619ORG Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund
Pensions Inactive Wind up PE0618ORG Treatment of Prior Year Credit Balance
Pensions Inactive Wind up PE0617ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Pensions Inactive Wind up PE0616ORG Filing Requirements and Procedure
Pensions Inactive Wind up PE0615ORG A Guide To The Wind Up Of A Pension Plan
Pensions Inactive Commuted Value PE0614ORG Responsibilities of Fund Trustee - Transfer of Assets Between Plans
Pensions Inactive Commuted Value PE0613ORG Commuted Value Transfer Where Plan Underfunded
Pensions Inactive Commuted Value PE0612ORG Updated CIA Transfer Value Recommendations
Pensions Inactive Commuted Value PE0611ORG Recalculation of Transfer Values
Pensions Inactive Commuted Value PE0610ORG Recalculation of Transfer Value Not Permitted in Most Instances
Pensions Inactive Commuted Value PE0609ORG Mortality Tables For Calculation - CIA Recommendations
Pensions Inactive Administration - Pensions PE0608ORG No Transfers Outside Canada
Pensions Inactive Administration - Pensions PE0607ORG No Obligation For Other Plans To Accept Transfer
Pensions Inactive Surplus PE0606ORG Allocation of Surplus Distributed to Members and Former Members on Wind Up
Pensions Inactive Surplus PE0605ORG Surplus Distribution in Cash in Continuing Plan
Pensions Inactive Surplus PE0604ORG Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
Pensions Inactive Surplus PE0603ORG Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
Pensions Inactive Surplus PE0602ORG Surplus Attributable to Employee and Employer Contributions on Plan Wind Up
Pensions Inactive Surplus PE0601ORG Surplus Remaining in Wound-up Plans
Pensions Inactive Surplus PE0600ORG Access To Surplus In Continuing Plans Permitted
Pensions Inactive Surplus PE0599ORG Making Application Under ss. 7a(2)(c) - O. Reg. 708/87
Pensions Inactive Surplus PE0598ORG Procedures for Applications under ss. 7a(2) of O. Reg. 708/87 (743/91) (Grandfathering Provision)
Pensions Inactive Surplus PE0597ORG Application by Employer for Payment of Surplus on Partial Wind Up of a Pension Plan
Pensions Inactive Surplus PE0596ORG Application by Employer for Payment of Surplus on Full Wind Up of a Pension Plan
Pensions Inactive Surplus PE0595ORG Application by an Employer for Payment of Surplus from a Wound-up Plan - PBA ss. 78 and 79, as amended - Regulation 909 s. 8
Pensions Inactive Surplus PE0594ORG Application by an Employer for Payment of Surplus from a Wound-up Plan
Pensions Inactive Surplus PE0593ORG Surplus Applications Affecting Members, Former Members or Other Persons with Employment in a Jurisdiction Other Than Ontario
Pensions Inactive Surplus PE0592ORG Subsections 79(2) and (4) of the PBA Came Into Effect January 1, 1998
Pensions Inactive Surplus PE0591ORG Levels of Consent Required Pursuant to Section 10.1 of Regulation 909
Pensions Inactive Surplus PE0590ORG Surplus Distribution to an Employer - PBA, s. 78 and 79 and Reg. 909, s. 8
Pensions Inactive Surplus PE0589ORG Surplus Distribution - The Role of Legal Counsel in Obtaining Written Consent
Pensions Inactive Surplus PE0588ORG Changes to the Surplus Application Review Process - Effective on and after September 1, 1994
Pensions Inactive Surplus PE0587ORG Surplus Distribution to an Employer - PBA, 1990, s. 78, s. 79 and O. Reg. 909, s. 8
Pensions Inactive Surplus PE0586ORG Distribution To Employer on Wind Up - PBA, 1990 s. 78 and 79, O. Reg 909 (708/87 and 743/91 [eff. Dec. 18/91]) c. 7a(1)(b)
Pensions Inactive Surplus PE0585ORG Partial Wind Up - Identification and Administration of Surplus Compliance with PBA, 1990 ss. 70(6)
Pensions Inactive Surplus PE0584ORG Distribution of Surplus to Plan Beneficiaries on Wind Up
Pensions Inactive Surplus PE0583ORG Court Applications for Surplus Entitlement in Wound Up Plans
Pensions Inactive Surplus PE0582ORG Adequacy of Surplus Withdrawal Application
Pensions Inactive Supervisory Approach PE0581ORG Filing Applications with the Superintendent of Financial Services
Pensions Supervisory Approach PE0580ORG Delegation of the Superintendent’s Authorities - Financial Services Commission of Ontario Act, 1997, ss. 5(3)
Pensions Inactive Miscellaneous PE0579ORG General Announcement: The Status of Published PCO Policies under FSCO
Pensions Inactive Pension Decisions PE0578ORG Notices and Orders
Pensions Inactive Pension Decisions PE0577ORG Notices and Orders, PBA, 1990 s. 69, ss. 70(5), ss. 89(5) (Omitted from Winter-Spring 1996 Bulletin 6/3)
Pensions Inactive Pension Decisions PE0576ORG Notices and Orders, PBA, 1990 s. 69, s. 87, ss. 89(5)
Pensions Inactive Pension Decisions PE0575ORG Notices and Orders, PBA, 1990 s. 69, s. 87, ss. 89(5)
Pensions Inactive Filing - Pensions PE0574ORG Obligation to Sell Assets
Pensions Inactive Filing - Pensions PE0573ORG Filing of Investment Policy Return
Pensions Inactive Filing - Pensions PE0572ORG Income Tax Act Regulations - Foreign Content Change
Pensions Inactive Filing - Pensions PE0571ORG Confirmation or Amendment - Notification to PCO
Pensions Inactive Filing - Pensions PE0570ORG Guide To Completing a SIP&G
Pensions Inactive Filing - Pensions PE0569ORG Conflict of Interest Requirement
Pensions Inactive Filing - Pensions PE0568ORG Conflicts of Interest and Code of Ethics
Pensions Inactive Spousal Rights PE0567ORG Same-Sex Spouse Survivor Benefits
Pensions Inactive Spousal Rights PE0566ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Pensions Inactive Spousal Rights PE0565ORG Entitlement to Spousal Joint and Survivor Benefit - PBA, 1990, s. 44
Pensions Inactive Spousal Rights PE0564ORG Joint and Survivor Requirement and Waiver
Pensions Inactive Spousal Rights PE0563ORG Amended Definition of “Spouse” Under the Pension Benefits Act - PBA s. 1 “spouse”
Pensions Inactive Spousal Rights PE0562ORG Human Rights Commission Decision on the Definition of Spouse
Pensions Inactive Retirement PE0561ORG Mandatory Retirement - PBA, 1987 s. 36, s. 42
Pensions Inactive Retirement PE0560ORG Mandatory Retirement Date
Pensions Inactive Retirement PE0559ORG Normal Retirement Date - PBA, 1987 ss. 36(1)
Pensions Inactive Administration - Pensions PE0558ORG Amendment - Registration Not Confirmed
Pensions Inactive Registration PE0557ORG Legal Effect, PBA, 1987 s. 10, s. 16 & s. 17
Pensions Inactive Registration PE0556ORG Notice of Revised Document Checklist
Pensions Inactive Registration PE0556ORG Notice of Revised Document Checklist
Pensions Inactive Registration PE0555ORG Pension Plan Document Checklist
Pensions Inactive Registration PE0554ORG Preparation of an Application for Registration of a Plan Amendment
Pensions Inactive Registration PE0553ORG Guide To Completing A Pension Plan Document Checklist - PBA s. 98
Pensions Inactive Registration PE0552ORG Preparation of an Application for Registration of a Pension Plan
Pensions Inactive Registration PE0551ORG Preparing An Application For Registration
Pensions Inactive Registration PE0550ORG Common Problems
Pensions Inactive Registration PE0549ORG Changing Province Of Registration
Pensions Inactive Refunds PE0548ORG Extension of Time Limit Under Section 78(4) - PBA s. 105
Pensions Inactive Refunds PE0547ORG Application for Refund of Employer Overpayment - PBA ss. 78(1) and (4), as amended
Pensions Inactive Refunds PE0546ORG Application under subsection 78(4) PBA, 1990
Pensions Inactive Refunds PE0545ORG Notice To Members A Necessary Pre-Condition - PBA, 1987 ss. 79(4)*
Pensions Inactive Recovery Planning PE0544ORG Applications to the Commission - Funding Deficiency - PBA, 1987 ss. 64(7)
Pensions Inactive Refunds PE0543ORG Locking-in Provisions - Prior Consent of the Commission Required for Refunds, PBA 1990 ss. 63(7) and (8)
Pensions Inactive Refunds PE0542ORG Refund of Additional Voluntary Contributions to Active Members - PBA, 1990 ss. 63(2)
Pensions Inactive Refunds PE0541ORG Refund to Active Members - PBA, 1987 ss. 64(2)*
Pensions Inactive Refunds PE0540ORG Applications to the Commission for Consent to a Refund - PBA, 1987 ss. 64(7) and (8)*