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 701 to 800 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Active Interest PE0217ORG Average Fund Rate for Employee Contributions
Pensions Inactive Pension Decisions PE0536ORG Notice of Pre-Hearing Conference
Pensions Active Information and Statements PE0254ORG Member's Right to Information, Annual Statements, Termination Statements, Notices, PBA 1990, s. 25-30, 42, O. Reg. 909 s. 28, 39-46 Effective When Published
Pensions Inactive Filing - Pensions PE0569ORG Conflict of Interest Requirement
Pensions Inactive Funding PE0675ORG 2009 Solvency Funding Relief Measures
Pensions Inactive Supervisory Approach PE0308ORG Determination of the Solvency Liability Adjustment
Pensions Inactive Wind up PE0629ORG Notice of Proposal for Partial Wind Up
Pensions Inactive Miscellaneous PE0413ORG Fall-Winter 1997 Bulletin
Pensions Active Locked-in Accounts PE0149ORG Locked-In Retirement Accounts (LIRAs)
Pensions Active Locked-in Accounts PE0681ORG FAQs: Option to Transfer Money from a Locked-in Account to an Unlocked vehicle
Pensions Active Surplus PE0163ORG Application by Employer for Payment of Surplus on Wind Up of Pension Plan
Pensions Inactive Locking in PE0492ORG Locked-in RRSP Cannot Be Transferred To A RRIF (also ref: Life Income Fund)
Pensions Active Membership PE0222ORG Termination of Plan Membership Without Termination of Employment
Pensions Active Administration - Pensions PE0124ORG Searching for Plan Beneficiaries
Pensions Inactive Filing - Pensions PE0027ORG Requirement to Use Approved Forms
Pensions Inactive Investments - Pensions PE0429ORG Ethical Investments
Pensions Inactive Funding PE0001ORG Solvency Funding Relief Measures
Pensions Inactive Commuted Value PE0005ORG Commuted Value Transfers-Superintendent's Approval
Pensions Inactive Multi-jurisdictional issues PE0420ORG How to Change Province of Registration
Pensions Inactive Miscellaneous PE0044ORG FSCO Deputy Superintendent of Pensions: Statement on pension plans in Ontario
Pensions Inactive Asset Transfers PE0031ORG Asset Transfers - Frequently Asked Questions
Pensions Inactive Locked-in Accounts PE0446ORG Minimum and Maximum Withdrawals
Pensions Active Benefits PE0141ORG Benefit Accrual - Application to MEPPs
Pensions Inactive Surplus PE0528ORG Surplus Refund Applications on Wind Up - Late Representations and Submissions
Pensions Active Refunds PE0272ORG Application for Refund of Contributions to Plan Members or Former Members
Pensions Inactive Administration - Pensions PE0311ORG Finders Fee or Insurance Broker Commission Payable from Pension Fund
Pensions Inactive Filing - Pensions PE0306ORG Actuarial Assumption Guidelines for Final Average Plans - Approval of Actuarial Reports
Pensions Active Funding PE0212ORG Collection of Unremitted Contribution
Pensions Inactive Commuted Value PE0609ORG Mortality Tables For Calculation - CIA Recommendations
Pensions Active Wind up PE0021ORG Overpayments and Plan Wind Up - FAQs
Pensions Inactive Asset Transfers PE0235ORG Withdrawal of Application for Consent to a Transfer of Assets
Pensions Inactive Locked-in Accounts PE0462ORG General Requirements
Pensions Inactive Benefits PE0359ORG Form of Benefit Payment
Pensions Inactive Surplus PE0669ORG Questions and Answers relating to Surplus Withdrawal On Wind Up - Section 78(2) Notice Requirements (2012)
Pensions Inactive Registration PE0555ORG Pension Plan Document Checklist
Pensions Inactive Administration - Pensions PE0558ORG Amendment - Registration Not Confirmed
Pensions Inactive Filing - Pensions PE0342ORG General Information Regarding Annual Information Returns and Pension Assessments
Pensions Inactive Funding PE0399ORG Contribution Holidays and Actuarial Reports
Pensions Inactive Annuities PE0347ORG Mortality Tables and Sex Discrimination
Pensions Active Wind up PE0288ORG Full and Partial Wind Ups - Frequently Asked Questions
Pensions Inactive Miscellaneous PE0184ORG Active Pension Policies
Pensions Active Locked-in Accounts PE0061ORG Financial Hardship Unlocking Questions & Answers
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 Active Interest PE0218ORG Crediting Interest on Employee Contributions
Pensions Inactive Pension Decisions PE0537ORG Release of Pre-Hearing Conference Documents Filed with the Commission
Pensions Active Information and Statements PE0255ORG Members’ Annual Statements and Termination Statements
Pensions Inactive Administration - Pensions PE0023ORG Information for Pension Plan Administrators
Pensions Inactive Filing - Pensions PE0570ORG Guide To Completing a SIP&G
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0003ORG Ability to Take Contribution Holidays and Pay PBGF Assessments
Pensions Inactive Supervisory Approach PE0403ORG Disclosure Requirements for Financial Statements Filed Pursuant to Regulation
Pensions Inactive Wind up PE0630ORG Notice and Consent Requirements on Partial Plan Wind Up
Pensions Inactive Miscellaneous PE0414ORG Pension Plan Survival and the PCO A Two Way Street
Pensions Active Locked-in Accounts PE0150ORG Schedule 1.1 Life Income Funds (New LIFs)
Pensions Active Locked-in Accounts PE0682ORG FAQs on the Effects of Changes on Other Unlocking Applications
Pensions Active Surplus PE0164ORG Surplus Distribution by Written Agreement - The Role of Legal Counsel
Pensions Inactive Locking in PE0493ORG Locking In of Pension Funds When Member Leaves the Country
Pensions Inactive Membership PE0499ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Pensions Inactive Administration - Pensions PE0125ORG Waiver of Biennial Statements for Missing Former and Retired Members
Pensions Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
Pensions Inactive Investments - Pensions PE0430ORG Investment in a Limited Partnership
Pensions Active Funding PE0002ORG 2018 Funding Reform for Defined Benefit Pension Plans
Pensions Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
Pensions Inactive Multi-jurisdictional issues PE0421ORG Compliance Amendments Required For Quebec Members
Pensions Inactive Miscellaneous PE0046ORG e-Blasts: Pensions
Pensions Inactive Asset Transfers PE0032ORG Trust Issues on Pension Plan Asset Transfer1: Checklist
Pensions Inactive Locked-in Accounts PE0447ORG 1995 Maximum Withdrawals
Pensions Active Benefits PE0142ORG Benefit Accrual in a MEPP - Clarification
Pensions Inactive Surplus PE0582ORG Adequacy of Surplus Withdrawal Application
Pensions Inactive Refunds PE0540ORG Applications to the Commission for Consent to a Refund - PBA, 1987 ss. 64(7) and (8)*
Pensions Inactive Administration - Pensions PE0312ORG Payment on Wind Up
Pensions Inactive Filing - Pensions PE0307ORG Actuarial Assumptions Guidelines Solvency Valuations
Pensions Active Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Pensions Inactive Commuted Value PE0610ORG Recalculation of Transfer Value Not Permitted in Most Instances
Pensions Active Wind up PE0080ORG Questions and Answers on the New Grow-in Rules under Section 74 of the Pension Benefits Act
Pensions Inactive Asset Transfers PE0348ORG Asset Transfer - Successor Plans
Pensions Inactive Locked-in Accounts PE0463ORG Locked-In Retirement Accounts (LIRAs)
Pensions Inactive Benefits PE0360ORG Pregnancy and Parental Leave
Pensions Inactive Surplus PE0670ORG Questions and Answers relating to Surplus - Regulations effective July 1, 2012
Pensions Inactive Registration PE0556ORG Notice of Revised Document Checklist
Pensions Inactive Filing - Pensions PE0343ORG Which AIRs Required at Wind Up
Pensions Inactive Funding PE0400ORG Re-filing Election Report
Pensions Inactive Supervisory Approach PE0015ORG Administrative Penalties Guideline
Pensions Inactive Wind up PE0615ORG A Guide To The Wind Up Of A Pension Plan
Pensions Inactive Miscellaneous PE0185ORG InActive Pension Policies
Pensions Inactive Locked-in Accounts PE0062ORG Financial Hardship Unlocking - Resources
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 Interest PE0423ORG Crediting Interest on Employee Contributions
Pensions Inactive Pension Decisions PE0538ORG Continuation of Proceedings for Certain Applications Under the Current PBA once the Financial Services Commission of Ontario Act, 1997 (FSCO) comes into Force
Pensions Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
Pensions Inactive Administration - Pensions PE0030ORG Pension Assessments
Pensions Inactive Filing - Pensions PE0571ORG Confirmation or Amendment - Notification to PCO
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0028ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF)
Pensions Inactive Supervisory Approach PE0405ORG Court Proceedings – Involvement of FSCOSuperintendent of Financial Services
Pensions Inactive Wind up PE0631ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Pensions Inactive Miscellaneous PE0415ORG Fiduciary Responsibility - A Regulator's Viewpoint
Pensions Active Locked-in Accounts PE0151ORG Schedule 1 Life Income Funds (Old LIFs)
Pensions Active Family Law PE0052ORG Heringer v. Heringer - Ontario Superior Court of Justice decision on the payment of interest on a specified amount representing the former spouseÆs share of the Family Law Value
Pensions Active Surplus PE0165ORG Undistributed Surplus on Full or Partial Wind Up
Pensions Inactive Locking in PE0494ORG On Termination
Pensions Inactive Membership PE0370ORG Clarification (formerly Interpretation Bulletin I)