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 601 to 700 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Asset Transfers PE0232ORG Asset Transfer Resulting from Sale of Business
Pensions Inactive Locked-in Accounts PE0459ORG_ Spousal Consent Form
Pensions Active Benefits PE0289ORG Immediate Vesting
Pensions Inactive Surplus PE0594ORG Application by an Employer for Payment of Surplus from a Wound-up Plan
Pensions Active Funding PE0136ORG Funding Requirements for Designated Plans in Ontario, O.Reg 73/95 Effective When Published
Pensions Inactive Registration PE0552ORG Preparation of an Application for Registration of a Pension Plan
Pensions Active Commuted Value PE0278ORG Recalculation of Transfer Values
Pensions Inactive Administration - Pensions PE0324ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Pensions Inactive Amendments PE0327ORG Surplus Withdrawal Amendments
Pensions Inactive Filing - Pensions PE0339ORG Revenue Canada Annual Information Return
Pensions Inactive Miscellaneous PE0108ORG Helpful Links
Pensions Active Miscellaneous PE0115ORG Superintendent Declarations (from 2009 onwards)
Pensions Active Locked-in Accounts PE0040ORG A Guide to Applying for Special Access
Pensions Inactive Locked-in Accounts PE0475ORG 2010 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Benefits PE0408ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Active Spousal Rights PE0653ORG Definition of "spouse"
Pensions Inactive Funding PE0396ORG Designated Plans - Requirements for Maximum Funding Valuations
Pensions Active Annuities PE0229ORG Mortality Tables and Sex Discrimination
Pensions Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Pensions Inactive Filing - Pensions PE0522ORG Simplified Filing Procedure
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 Inactive Funding PE0673ORG 2012 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
Pensions Active Administration - Pensions PE0122ORG Use of Superintendent Approved Pension Forms -PBA s. 113.2
Pensions Active Supervisory Approach PE0245ORG Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets
Pensions Inactive Filing - Pensions PE0020ORG Annual Information Return Fee Structure
Pensions Inactive Wind up PE0627ORG Natural Termination of a Pension Plan
Pensions Inactive Investments - Pensions PE0427ORG Use of Derivatives Significant Issues for Pension Funds
Pensions Inactive Pension Decisions PE0535ORG Role of Presiding Officer at Pre-Hearing Conference
Pensions Inactive Miscellaneous PE0579ORG General Announcement: The Status of Published PCO Policies under FSCO
Pensions Inactive Locked-in Accounts PE0444ORG Ontario Life Income Funds (LIFs) Direct Transfer of Locked-in Funds and Administration Issues
Pensions Active Benefits PE0132ORG Pregnancy, Parental and Emergency Leave
Pensions Inactive Surplus PE0597ORG Application by Employer for Payment of Surplus on Partial Wind Up of a Pension Plan
Pensions Active Refunds PE0160ORG Refund of Additional Voluntary Contributions to Active Members
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0642ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
Pensions Inactive Administration - Pensions PE0309ORG Consulting and Actuarial Fees For Bargaining Purposes Not Payable from Pension Fund
Pensions Active Multi-jurisdictional issues PE0269ORG When and How to Change the Province of Registration for a Multi-jurisdictional Pension Plan
Pensions Inactive Filing - Pensions PE0304ORG Change To Actuarial Review Procedure
Pensions Active Miscellaneous PE0042ORG Know the facts about your registered pension plan
Pensions Inactive Locking in PE0491ORG Locked-in RRSP Funds - Annuities
Pensions Inactive Asset Transfers PE0233ORG Partial Asset Transfers Under s. 81 - Superintendent's Consent Required
Pensions Inactive Locked-in Accounts PE0460ORG Locked-In LIFs and LIRAs Approved by Other Jurisdictions
Pensions Inactive Benefits PE0357ORG Definition of Bridge Benefit
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 Active Funding PE0137ORG Collection of Contributions and Delinquencies, PBA 1987 s. 23, 56-58, O. Reg. 708/87 s. 56 (formerly M900-100) Effective When Published
Pensions Inactive Registration PE0553ORG Guide To Completing A Pension Plan Document Checklist - PBA s. 98
Pensions Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
Pensions Inactive Administration - Pensions PE0607ORG No Obligation For Other Plans To Accept Transfer
Pensions Inactive Amendments PE0379ORG From Defined Benefit to Defined Contribution
Pensions Inactive Filing - Pensions PE0340ORG Notice of Revised Annual Information Return
Pensions Inactive Miscellaneous PE0109ORG Pension Decisions
Pensions Active Miscellaneous PE0116ORG Superintendent Notices of Intended Decision (from 2009 onwards)
Pensions Active Locked-in Accounts PE0059ORG Financial Hardship Unlocking User Guide For Financial Institutions
Pensions Inactive Locked-in Accounts PE0476ORG 2010 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Pensions Inactive Information and Statements PE0102ORG General Information About Inquiries and Complaints for Pension Plan Beneficiaries
Pensions Inactive Funding PE0397ORG Solvency Funding and the PBGF - Amendments to Regulation
Pensions Inactive Annuities PE0345ORG Guaranteed Annuity Contracts
Pensions Active Wind up PE0282ORG Where Employer Sells, Assigns or Disposes the Business or assets for the Business
Pensions Inactive Filing - Pensions PE0568ORG Conflicts of Interest and Code of Ethics
Pensions Inactive Miscellaneous PE0412ORG Winter - Spring 1996 Bulletin
Pensions Active Locked-in Accounts PE0148ORG Shortened Life Expectancy
Pensions Active Locked-in Accounts PE0680ORG FAQs for Financial Institutions (LIFs and LRIFs)
Pensions Active Surplus PE0162ORG Partial Wind Up - Identification and Administration of Surplus
Pensions Active Membership PE0221ORG Amendment to Terminate Membership not Permitted
Pensions Inactive Funding PE0674ORG Temporary Solvency Funding Relief Measures
Pensions Active Administration - Pensions PE0123ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Pensions Active Supervisory Approach PE0266ORG Decisions made under the Pension Benefits Act, R.S.O. 1990, c. P.8 and the Financial Services Commission of Ontario Act, 1997, S.O. 1997, c. 28
Pensions Active Filing - Pensions PE0022ORG Filing Information for Pension Plan Administrators
Pensions Inactive Wind up PE0628ORG Guideline for Notice of Wind Up of Pension Plan
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 Pension Decisions PE0536ORG Notice of Pre-Hearing Conference
Pensions Active Miscellaneous PE0641INF A guide for employers - Communicating the value of your pension plan
Pensions Inactive Locked-in Accounts PE0445ORG Transfer of Locked-in Funds by Financial Institutions
Pensions Active Benefits PE0140ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Inactive Surplus PE0527ORG Surplus Refund Applications on Wind Up - Acknowledgment of Applications, Representations and Communication of Commission Decision, PBA, 1990 ss. 78(3), O. Reg. 909 ss. 8(2)
Pensions Active Refunds PE0271ORG Application for Reimbursement of Employer Overpayment from a Continuing Pension Plan
Pensions Active Pension Benefits Guarantee Fund (PBGF) PE0683ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
Pensions Inactive Administration - Pensions PE0310ORG Expenses Payable from Pension Fund
Pensions Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
Pensions Inactive Filing - Pensions PE0305ORG Compliance With Actuarial Professional Standards
Pensions Inactive Miscellaneous PE0043ORG Lester Wong, FSCO's Interim Deputy Superintendent, Pensions
Pensions Inactive Locking in PE0492ORG Locked-in RRSP Cannot Be Transferred To A RRIF (also ref: Life Income Fund)
Pensions Inactive Asset Transfers PE0234ORG Full Asset Transfers Under s. 81 - Superintendent's Consent Required
Pensions Inactive Locked-in Accounts PE0461ORG Treatment of Funds By Other Jurisdictions
Pensions Inactive Benefits PE0358ORG Garnishment of Pensions In Pay
Pensions Inactive Surplus PE0596ORG Application by Employer for Payment of Surplus on Full Wind Up of a Pension Plan
Pensions Active Funding PE0138ORG No Provision to Amortize Negative Solvency Balance
Pensions Inactive Registration PE0554ORG Preparation of an Application for Registration of a Plan Amendment
Pensions Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Pensions Inactive Administration - Pensions PE0608ORG No Transfers Outside Canada
Pensions Active Amendments PE0302INT Actions to avoid deregistration of a pension plan under the Federal Income Tax Act
Pensions Inactive Filing - Pensions PE0341ORG General Information Regarding Annual Information Returns and Fees.
Pensions Active Miscellaneous PE0117ORG Superintendent Orders (from 2009 Onwards)
Pensions Active Locked-in Accounts PE0060ORG Financial Hardship Unlocking Questions & Answers
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 Active Interest PE0217ORG Average Fund Rate for Employee Contributions