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 201 to 300 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Locking in PE0488ORG Locked-in RRSP Can Purchase Annuity At Age 55
Pensions Inactive Locking in PE0487ORG Interest Locked in
Pensions Inactive Locking in PE0486ORG Shortened Life Expectancy
Pensions Inactive Locked-in Accounts PE0485ORG Locked-In Retirement Income Funds (LRIFs)
Pensions Inactive Locked-in Accounts PE0484ORG 2018 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0483ORG 2017 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0482ORG 2016 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0481ORG 2015 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0480ORG 2014 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0479ORG 2013 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0478ORG 2012 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0477ORG 2011 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0476ORG 2010 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0475ORG 2010 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0474ORG 2009 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0473ORG 2009 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0472ORG 2008 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0471ORG 2008 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0470ORG 2007 LIF Maximum Payment Amount Table
Pensions Inactive Locked-in Accounts PE0469ORG 2006 LIF Maximum Payment Amount Table
Pensions Inactive Locked-in Accounts PE0468ORG 2005 LIF Maximum Payment Amount Table
Pensions Inactive Locked-in Accounts PE0467ORG 2004 LIF Maximum Payment Amount Table
Pensions Inactive Locked-in Accounts PE0466ORG Schedule 1.1 Life Income Funds (New LIFs)
Pensions Inactive Locked-in Accounts PE0465ORG Schedule 1 Life Income Funds (Old LIFs)
Pensions Inactive Locked-in Accounts PE0464ORG Life Income Funds (LIFs)
Pensions Inactive Locked-in Accounts PE0463ORG Locked-In Retirement Accounts (LIRAs)
Pensions Inactive Locked-in Accounts PE0462ORG General Requirements
Pensions Inactive Locked-in Accounts PE0461ORG Treatment of Funds By Other Jurisdictions
Pensions Inactive Locked-in Accounts PE0460ORG Locked-In LIFs and LIRAs Approved by Other Jurisdictions
Pensions Inactive Locked-in Accounts PE0459ORG_ Spousal Consent Form
Pensions Inactive Locked-in Accounts PE0458ORG Spousal Consent Required
Pensions Inactive Locked-in Accounts PE0457ORG Spousal Pre-retirement Death Benefit
Pensions Inactive Locked-in Accounts PE0456ORG Spousal Death Benefit
Pensions Inactive Locked-in Accounts PE0455ORG 2003 LIF Maximum Payment Amount Table
Pensions Inactive Locked-in Accounts PE0454ORG 2002 LIF Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0453ORG 2001 LIF Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0452ORG 2000 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0451ORG 1999 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0450ORG 1998 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0449ORG 1997 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0448ORG 1996 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0447ORG 1995 Maximum Withdrawals
Pensions Inactive Locked-in Accounts PE0446ORG Minimum and Maximum Withdrawals
Pensions Inactive Locked-in Accounts PE0445ORG Transfer of Locked-in Funds by Financial Institutions
Pensions Inactive Locked-in Accounts PE0444ORG Ontario Life Income Funds (LIFs) Direct Transfer of Locked-in Funds and Administration Issues
Pensions Inactive Locked-in Accounts PE0443ORG Direct Transfer from Plan to LIF, Income Tax Act (Canada) s.147.3
Pensions Inactive Locked-in Accounts PE0442ORG No Provision for Small Amounts
Pensions Inactive Locked-in Accounts PE0441ORG Life Income Fund Update and Revised Schedule 1 of Regulation 909
Pensions Inactive Locked-in Accounts PE0440ORG_ Amendments to the ITA (Canada) Regulation and Effect on LIFs
Pensions Inactive Locked-in Accounts PE0439ORG LIF Explanation and Tables for Minimum and Maximum Withdrawal Percentages
Pensions Inactive Locked-in Accounts PE0438ORG Shortened Life Expectancy - Verification Required by Financial Institution
Pensions Inactive Locked-in Accounts PE0437ORG Shortened Life Expectancy - Provision in Plan Text
Pensions Inactive Locked-in Accounts PE0436ORG Requirements of the Ontario Locked-In Retirement Account (LIRA)
Pensions Inactive Investments - Pensions PE0435ORG Transitional Investment Rules
Pensions Inactive Investments - Pensions PE0434ORG Compliance with Federal Investment Regulations or Ontario Investment Rules
Pensions Inactive Investments - Pensions PE0433ORG Securities Investments
Pensions Inactive Investments - Pensions PE0432ORG Prudence
Pensions Inactive Investments - Pensions PE0431ORG Letters of Credit As Collateral In Securities Lending
Pensions Inactive Investments - Pensions PE0430ORG Investment in a Limited Partnership
Pensions Inactive Investments - Pensions PE0429ORG Ethical Investments
Pensions Inactive Investments - Pensions PE0428ORG The Use of Derivatives in Pension Funds, by the Investment Advisory Committee of the Pension Commission of Ontario
Pensions Inactive Investments - Pensions PE0427ORG Use of Derivatives Significant Issues for Pension Funds
Pensions Inactive Investments - Pensions PE0426ORG Derivative Instruments - Futures and Options
Pensions Inactive Interest PE0425ORG Credited Interest
Pensions Inactive Interest PE0424ORG Minimum and Maximum Rates
Pensions Inactive Interest PE0423ORG Crediting Interest on Employee Contributions
Pensions Inactive Multi-jurisdictional issues PE0422ORG Documents At PCO For Plans in Other Provinces
Pensions Inactive Multi-jurisdictional issues PE0421ORG Compliance Amendments Required For Quebec Members
Pensions Inactive Multi-jurisdictional issues PE0420ORG How to Change Province of Registration
Pensions Inactive Miscellaneous PE0419ORG Publication of Decisions made under the Pension Benefits Act, R.S.O. 1990, c. P.8
Pensions Inactive Miscellaneous PE0418ORG PCO Advisory Committee Members
Pensions Inactive Miscellaneous PE0417ORG Invitation to Serve on Advisory Committees to the PCO
Pensions Inactive Miscellaneous PE0416ORG PCO Affected by Government Constraints New Approach to Communications Adopted
Pensions Inactive Miscellaneous PE0415ORG Fiduciary Responsibility - A Regulator's Viewpoint
Pensions Inactive Miscellaneous PE0414ORG Pension Plan Survival and the PCO A Two Way Street
Pensions Inactive Miscellaneous PE0413ORG Fall-Winter 1997 Bulletin
Pensions Inactive Miscellaneous PE0412ORG Winter - Spring 1996 Bulletin
Pensions Inactive Miscellaneous PE0411ORG Summer 1995 Bulletin
Pensions Inactive Miscellaneous PE0410ORG Spring 1995 Bulletin
Pensions Inactive Miscellaneous PE0409ORG Winter 1995 Bulletin
Pensions Inactive Benefits PE0408ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Inactive Benefits PE0407ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Inactive Benefits PE0406ORG Age-Related Benefit Formulae
Pensions Inactive Supervisory Approach PE0405ORG Court Proceedings – Involvement of FSCOSuperintendent of Financial Services
Pensions Inactive Supervisory Approach PE0403ORG Disclosure Requirements for Financial Statements Filed Pursuant to Regulation
Pensions Inactive Funding PE0402ORG Cessation of Member Contributions
Pensions Inactive Funding PE0401ORG No Suspension of Contributions in Defined Contribution Plans
Pensions Inactive Funding PE0400ORG Re-filing Election Report
Pensions Inactive Funding PE0399ORG Contribution Holidays and Actuarial Reports
Pensions Inactive Funding PE0398ORG Impact Of Solvency Funding
Pensions Inactive Funding PE0397ORG Solvency Funding and the PBGF - Amendments to Regulation
Pensions Inactive Funding PE0396ORG Designated Plans - Requirements for Maximum Funding Valuations
Pensions Inactive Filing - Pensions PE0395ORG Requirement for Auditor's Report
Pensions Inactive Filing - Pensions PE0394ORG Fund Statements Or Plan Statements
Pensions Inactive Filing - Pensions PE0394ORG Revised Filing Requirements
Pensions Inactive Filing - Pensions PE0393ORG Master Trust Arrangements
Pensions Inactive Filing - Pensions PE0392ORG CICA Guideline For Annual Audited Statements
Pensions Inactive Filing - Pensions PE0391ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Pensions Inactive Filing - Pensions PE0390ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Pensions Inactive Filing - Pensions PE0389ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements