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
Showing 1 to 100 of 1062 entries
Sector Status Category Guidance Number Sort ascending Guidance Name
Pensions Inactive Asset Transfers PE0686ORG FAQ - Asset Transfers (2014)
Pensions Inactive Funding PE0685ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans (pre May 21, 2019)
Pensions Inactive Filing - Pensions PE0684ORG Rules concerning the Statement of Investment Policies and Procedures (SIPP)
Pensions Active Pension Benefits Guarantee Fund (PBGF) PE0683ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
Pensions Active Locked-in Accounts PE0682ORG FAQs on the Effects of Changes on Other Unlocking Applications
Pensions Active Locked-in Accounts PE0681ORG FAQs: Option to Transfer Money from a Locked-in Account to an Unlocked vehicle
Pensions Active Locked-in Accounts PE0680ORG FAQs for Financial Institutions (LIFs and LRIFs)
Pensions Active Locked-in Accounts PE0679ORG FAQs on Locked-in Retirement Accounts (LIRAs)
Pensions Active Locked-in Accounts PE0678ORG FAQs on Locked-in Retirement Income Funds (LRIFs)
Pensions Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As
Pensions Active Wind up PE0676ORG New Requirements for Grow-In, Opting Out of Grow-In and Partial Wind Up
Pensions Inactive Funding PE0675ORG 2009 Solvency Funding Relief Measures
Pensions Inactive Funding PE0674ORG Temporary Solvency Funding Relief Measures
Pensions Inactive Funding PE0673ORG 2012 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
Pensions Inactive Funding PE0672ORG 2016 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
Pensions Inactive Wind up PE0671ORG FAQs - Wind Up (2010 - 2012)
Pensions Inactive Surplus PE0670ORG Questions and Answers relating to Surplus - Regulations effective July 1, 2012
Pensions Inactive Surplus PE0669ORG Questions and Answers relating to Surplus Withdrawal On Wind Up - Section 78(2) Notice Requirements (2012)
Pensions Inactive Filing - General Regulatory PE0668ORG Rule #3 - Optional Electronic Filings Rule
Pensions Inactive Supervisory Approach PE0667ORG Targeted Review: Form 7 – Contribution Reporting & Monitoring Process (2017)
Pensions Inactive Supervisory Approach PE0666ORG Targeted Review: Member Option Statements – Termination and Retirement (2018)
Pensions Inactive Supervisory Approach PE0665ORG Targeted Reviews - Frequently Asked Questions (2017)
Pensions Inactive Supervisory Approach PE0664ORG FAQs - Targeted Review: Form 7 – Contribution Reporting & Monitoring Process (2017)
Pensions Inactive Multi-jurisdictional issues PE0663ORG FAQs - Multi-Jurisdictional Pension Plans (2009)
Pensions Inactive Forms - General PE0662ORG New FSCO Pension Forms Due to Amended Definition of "Spouse" Under the Pension Benefits Act (Form 1, Form 3, Form 4, Form 5, Form 6, and Form 6.1) - 2005
Pensions Inactive Forms - General PE0661ORG FAQs - Forms (2010 - 2011)
Pensions Inactive Funding PE0659ORG Asset Smoothing for Solvency Valuations and Contribution Holidays - Questions and Answers (2008 - 2010)
Pensions Inactive Funding PE0658ORG Other Changes to the Regulation - O.Reg. 239/09
Pensions Inactive Funding PE0657ORG Solvency Funding Relief Questions Answered (2009)
Pensions Inactive Funding PE0656ORG Treatment of Excess Contributions (pre May 21, 2019)
Pensions Inactive Funding PE0655ORG The Determination of Whether a Plan is a "Closed Plan" (pre May 21, 2019)
Pensions Inactive Funding PE0654ORG FAQs - Actuarial
Pensions Active Spousal Rights PE0653ORG Definition of "spouse"
Pensions Inactive Commuted Value PE0652ORG Commuted Value Calculation Standard - FAQs
Pensions Inactive Plan Types PE0651ORG FAQs - Individual Pension Plans (2012)
Pensions Inactive Family Law PE0650ORG Family law - Questions & Answers (pre 2016)
Pensions Inactive Plan Types PE0649ORG FAQs - Jointly Sponsored Pension Plans (JSPP) (2011)
Pensions Inactive Funding PE0648ORG FAQs - Letters of Credit (2012)
Pensions Inactive Locked-in Accounts PE0647ORG Financial Hardship Unlocking Fees
Pensions Inactive Locked-in Accounts PE0646ORG Financial Hardship Unlocking Fees (2009)
Pensions Inactive Locked-in Accounts PE0645ORG Eligibility for Financial Hardship Access to Locked-In Funds (2000)
Pensions Inactive Locked-in Accounts PE0644ORG Financial Hardship Unlocking Questions & Answers (2012 - 2014)
Pensions Inactive Investments - Pensions PE0643ORG FAQs - Statement of Investment Policies and Procedures (SIPP) (2014 - 2016)
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0642ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
Pensions Inactive Information and Statements PE0641ORG Items marked “Private” and “Confidential”
Pensions Active Miscellaneous PE0641INF A guide for employers - Communicating the value of your pension plan
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0640ORG Ability to take contribution holidays and pay PBGF assessments – revised as per amendments in Regulation 105/19
Pensions Inactive Information and Statements PE0639ORG Freedom of Information and Protection of Privacy Act (FOIPOP) - Interim Administrative Practice
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