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 501 to 600 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Benefits PE0369ORG Transfer to Locked-in RRSP May Result In Loss Of Rights
Pensions Inactive Spousal Rights PE0565ORG Entitlement to Spousal Joint and Survivor Benefit - PBA, 1990, s. 44
Pensions Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
Pensions Inactive Filing - Pensions PE0394ORG Revised Filing Requirements
Pensions Inactive Pension Decisions PE0532ORG Release of Hearing Documents Filed with the Commission
Pensions Inactive Funding PE0659ORG Asset Smoothing for Solvency Valuations and Contribution Holidays - Questions and Answers (2008 - 2010)
Pensions Inactive Supervisory Approach PE0201INF Pension Sector Emergency Management Response
Pensions Inactive Wind up PE0625ORG Distribution of Benefits on Partial Wind Up (September 2010)
Pensions Inactive Miscellaneous PE0409ORG Winter 1995 Bulletin
Pensions Inactive Locked-in Accounts PE0096ORG Locked-In Accounts
Pensions Inactive Locked-in Accounts PE0647ORG Financial Hardship Unlocking Fees
Pensions Inactive Plan Types PE0649ORG FAQs - Jointly Sponsored Pension Plans (JSPP) (2011)
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
Pensions Inactive Locking in PE0488ORG Locked-in RRSP Can Purchase Annuity At Age 55
Pensions Inactive Recovery Planning PE0544ORG Applications to the Commission - Funding Deficiency - PBA, 1987 ss. 64(7)
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0512ORG Assessment and Member Fees
Pensions Inactive Multi-jurisdictional issues PE0017ORG E-blast - MJPPA - to plans with Quebec members
Pensions Inactive Miscellaneous PE0029ORG Archived Content
Pensions Inactive Miscellaneous PE0523ORG Communications Between the PCO and Plan Administrators
Pensions Inactive Locked-in Accounts PE0441ORG Life Income Fund Update and Revised Schedule 1 of Regulation 909
Pensions Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions
Pensions Inactive Surplus PE0605ORG Surplus Distribution in Cash in Continuing Plan
Pensions Inactive Membership PE0501ORG Mandatory and Voluntary - Changes After Effective Date
Pensions Active Administration - Pensions PE0253ORG Requirement to Provide Information to Members
Pensions Inactive Filing - Pensions PE0292ORG Options for Prescribed Filings - Frequently Asked Questions
Pensions Inactive Funding PE0088ORG Changes to Regulation 909 - June 2009
Pensions Active Commuted Value PE0247ORG Fully Insured Money Purchase Group Annuity
Pensions Inactive Amendments PE0325ORG Challenge To An Adverse Amendment
Pensions Inactive Miscellaneous PE0105ORG Pensions
Pensions Inactive Asset Transfers PE0230ORG Asset Transfer on Reorganization
Pensions Inactive Locked-in Accounts PE0457ORG Spousal Pre-retirement Death Benefit
Pensions Active Benefits PE0275ORG Joint and Survivor Pension Waived
Pensions Inactive Surplus PE0592ORG Subsections 79(2) and (4) of the PBA Came Into Effect January 1, 1998
Pensions Inactive Registration PE0550ORG Common Problems
Pensions Inactive Administration - Pensions PE0322ORG Requirement To Provide Information To Members
Pensions Inactive Filing - Pensions PE0337ORG Interest on Late AIR Fees
Pensions Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Pensions Active Annuities PE0008ORG Frequently Asked Questions pertaining to Annuity Purchase and Discharge
Pensions Active Wind up PE0182ORG Payment of Immediate Pensions & Other Benefits
Pensions Inactive Miscellaneous PE0113ORG Pension Bulletins (Prior to October 2009)
Pensions Inactive Asset Transfers PE0505ORG Merger Policy - September 1993 - PBA, 1990 s. 81, O. Reg. 909 s. 7
Pensions Inactive Locked-in Accounts PE0473ORG 2009 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Benefits PE0406ORG Age-Related Benefit Formulae
Pensions Inactive Spousal Rights PE0566ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Pensions Inactive Filing - Pensions PE0395ORG Requirement for Auditor's Report
Pensions Inactive Pension Decisions PE0533ORG Records of Proceedings for Appeal Purposes
Pensions Inactive Funding PE0672ORG 2016 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
Pensions Inactive Supervisory Approach PE0206INF Pension Sector Emergency Management Response
Pensions Inactive Wind up PE0626ORG Plan With No Members
Pensions Inactive Miscellaneous PE0410ORG Spring 1995 Bulletin
Pensions Inactive Locked-in Accounts PE0097ORG Changes To The Rules For Ontario Locked-In Accounts - O. Reg. 239/09
Pensions Active Locked-in Accounts PE0678ORG FAQs on Locked-in Retirement Income Funds (LRIFs)
Pensions Inactive Plan Types PE0651ORG FAQs - Individual Pension Plans (2012)
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
Pensions Inactive Investments - Pensions PE0426ORG Derivative Instruments - Futures and Options
Pensions Inactive Locking in PE0489ORG Effect Of Legislation on Locked in RRSP Funds
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0513ORG Coverage and Funding - PBA, 1987 s. 85
Pensions Inactive Multi-jurisdictional issues PE0024ORG Agreement Respecting Multi-jurisdictional Pension Plans
Pensions Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Pensions Inactive Miscellaneous PE0525ORG Records Maintenance and Retention
Pensions Inactive Locked-in Accounts PE0442ORG No Provision for Small Amounts
Pensions Active Benefits PE0130ORG Definition of Bridging Benefit
Pensions Inactive Surplus PE0606ORG Allocation of Surplus Distributed to Members and Former Members on Wind Up
Pensions Inactive Membership PE0502ORG No Transfer Rights on Suspension of Plan Membership - PBA, 1987 ss. 64(1)
Pensions Inactive Administration - Pensions PE0293ORG Pension Assessments - Frequently Asked Questions
Pensions Inactive Filing - Pensions PE0294ORG Re-filing of Annual Information Return (AIR) and Pension Benefits Guarantee Fund Assessment Certificate (PBGF) Forms - Frequently Asked Questions
Pensions Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Pensions Inactive Commuted Value PE0276ORG Commuted Value Transfers
Pensions Inactive Amendments PE0326ORG Registration of Amendments
Pensions Inactive Miscellaneous PE0106ORG Indalex Supreme Court Decision
Pensions Inactive Asset Transfers PE0231ORG Interim Transfer of Assets on Purchase and Sale
Pensions Inactive Locked-in Accounts PE0458ORG Spousal Consent Required
Pensions Active Benefits PE0277ORG Value of a Deferred Pension
Pensions Inactive Surplus PE0593ORG Surplus Applications Affecting Members, Former Members or Other Persons with Employment in a Jurisdiction Other Than Ontario
Pensions Inactive Registration PE0551ORG Preparing An Application For Registration
Pensions Inactive Administration - Pensions PE0323ORG Requirement To Make Documents Available On Request
Pensions Inactive Filing - Pensions PE0338ORG New Fees
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 PE0114ORG Superintendent Consents (from 2009 onwards)
Pensions Inactive Asset Transfers PE0686ORG FAQ - Asset Transfers (2014)
Pensions Inactive Locked-in Accounts PE0474ORG 2009 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Benefits PE0407ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Inactive Spousal Rights PE0567ORG Same-Sex Spouse Survivor Benefits
Pensions Active Spousal Rights PE0653ORG Definition of "spouse"
Pensions Inactive Filing - Pensions PE0522ORG Simplified Filing Procedure
Pensions Inactive Pension Decisions PE0534ORG Pre-Hearing Conference Procedures
Pensions Inactive Funding PE0673ORG 2012 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
Pensions Active Supervisory Approach PE0245ORG Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets
Pensions Inactive Wind up PE0627ORG Natural Termination of a Pension Plan
Pensions Inactive Miscellaneous PE0411ORG Summer 1995 Bulletin
Pensions Inactive Locked-in Accounts PE0098ORG Pension Unlocking: Non-Hardship
Pensions Active Locked-in Accounts PE0679ORG FAQs on Locked-in Retirement Accounts (LIRAs)
Pensions Active Surplus PE0089ORG Surplus Withdrawal Applications
Pensions Active Membership PE0220ORG Cessation of Member Contributions
Pensions Active Administration - Pensions PE0122ORG Use of Superintendent Approved Pension Forms -PBA s. 113.2