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 801 to 900 of 1065 entries
Sector Status Category Guidance Number Guidance Name
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 PE0401ORG No Suspension of Contributions in Defined Contribution Plans
Pensions Inactive Miscellaneous PE0186ORG Pension Policies
Pensions Inactive Supervisory Approach PE0019ORG Administrative Penalties
Pensions Active Locked-in Accounts PE0063ORG Process for Financial Hardship Unlocking
Pensions Inactive Wind up PE0616ORG Filing Requirements and Procedure
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 Interest PE0424ORG Minimum and Maximum Rates
Pensions Active Information and Statements PE0287ORG New Provisions Related to the Disclosure of Records
Pensions Active Administration - Pensions PE0045ORG Sample Retention Schedule for Pension Plan Records
Pensions Inactive Filing - Pensions PE0572ORG Income Tax Act Regulations - Foreign Content Change
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0110ORG Pension Benefits Guarantee Fund (PBGF)
Pensions Inactive Miscellaneous PE0416ORG PCO Affected by Government Constraints New Approach to Communications Adopted
Pensions Supervisory Approach PE0580ORG Delegation of the Superintendent’s Authorities - Financial Services Commission of Ontario Act, 1997, ss. 5(3)
Pensions Inactive Locked-in Accounts PE0152ORG 2019 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Wind up PE0632ORG Payment of Immediate Pensions
Pensions Active Family Law PE0053ORG The Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship on and after January 1, 2012
Pensions Active Surplus PE0166ORG Surplus Distribution in Cash in Continuing Plan
Pensions Inactive Membership PE0371ORG Class and Eligibility
Pensions Active Administration - Pensions PE0204APP Waiver of Biennial Statements for Missing Former and Retired Members
Pensions Active Filing - Pensions PE0057ORG Financial Statements
Pensions Inactive Investments - Pensions PE0432ORG Prudence
Pensions Inactive Pension Decisions PE0539ORG Commission Procedures Sub-committee - Procedures Ready for Publication
Pensions Inactive Funding PE0004ORG Actuarial Guidance Consultations
Pensions Active Commuted Value PE0087ORG Payment of a Small Amount under Section 50(1) of the Pension Benefits Act
Pensions Inactive Asset Transfers PE0033ORG Asset Transfer Rules before January 1, 2014
Pensions Inactive Multi-jurisdictional issues PE0422ORG Documents At PCO For Plans in Other Provinces
Pensions Inactive Locked-in Accounts PE0448ORG 1996 Maximum Withdrawal Amount Table
Pensions Inactive Miscellaneous PE0047ORG e-Blasts: Pensions
Pensions Active Benefits PE0236ORG Garnishment of Pensions In Pay
Pensions Inactive Surplus PE0583ORG Court Applications for Surplus Entitlement in Wound Up Plans
Pensions Inactive Refunds PE0541ORG Refund to Active Members - PBA, 1987 ss. 64(2)*
Pensions Inactive Administration - Pensions PE0313ORG Costs for Wind Up and Surplus Applications
Pensions Inactive Filing - Pensions PE0328ORG Fees Due Whether Application of Registration Filed & Late Filing Fees
Pensions Inactive Locking in PE0495ORG Non-Redeemable RRSP Investment
Pensions Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Pensions Inactive Commuted Value PE0611ORG Recalculation of Transfer Values
Pensions Inactive Asset Transfers PE0349ORG Asset Transfer - Successor Plans
Pensions Active Wind up PE0173ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Pensions Inactive Locked-in Accounts PE0464ORG Life Income Funds (LIFs)
Pensions Inactive Benefits PE0361ORG Pregnancy and Parental Leave - Employee Contributions
Pensions Active Spousal Rights PE0090ORG Payment of A Survivor Pension Small Amount - Section 44(7) of the Pension Benefits Act
Pensions Inactive Registration PE0556ORG Notice of Revised Document Checklist
Pensions Inactive Filing - Pensions PE0344ORG Unsigned AIRs
Pensions Inactive Funding PE0402ORG Cessation of Member Contributions
Pensions Inactive Miscellaneous PE0187ORG Previous Policy Reviews
Pensions Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Pensions Inactive Locked-in Accounts PE0064ORG Rules for Financial Hardship Unlocking
Pensions Inactive Wind up PE0617ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
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 Interest PE0425ORG Credited Interest
Pensions Inactive Information and Statements PE0299ORG Freedom of Information and Protection of Privacy Act ("FOIPOP") - How to Obtain Information
Pensions Inactive Administration - Pensions PE0049ORG FAQs - Pension Services Portal (PSP)
Pensions Inactive Filing - Pensions PE0573ORG Filing of Investment Policy Return
Pensions Inactive Pension Decisions PE0384ORG Enforcement Matters to be Published Charges - Charges are Laid under the PBA
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0111ORG FAQs - Pension Benefits Guarantee Fund (PBGF)
Pensions Inactive Miscellaneous PE0417ORG Invitation to Serve on Advisory Committees to the PCO
Pensions Inactive Supervisory Approach PE0581ORG Filing Applications with the Superintendent of Financial Services
Pensions Active Locked-in Accounts PE0153ORG Schedule 2 Locked-In Retirement Funds (LRIFs)
Pensions Inactive Wind up PE0633ORG Restrictions on Payments in Deficit Situations (November 2003)
Pensions Inactive Family Law PE0054ORG FAQs - Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Pensions Active Surplus PE0167ORG Allocation of Surplus to Members, Former Members and Other Persons on Wind Up - PBA s. 63(7) and 70(5) - Regulation 909 s. 8
Pensions Inactive Membership PE0372ORG_ Individuals
Pensions Inactive Administration - Pensions PE0210ORG Administrative Fees and Expenses Payable from Pension Fund
Pensions Inactive Filing - Pensions PE0066ORG Pension Forms
Pensions Inactive Investments - Pensions PE0433ORG Securities Investments
Pensions Inactive Pension Decisions PE0575ORG Notices and Orders, PBA, 1990 s. 69, s. 87, ss. 89(5)
Pensions Active Funding PE0006ORG The Determination of Whether a Plan is a Closed Plan
Pensions Active Commuted Value PE0091ORG Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF)
Pensions Inactive Asset Transfers PE0034ORG Asset Transfers Between Pension Plans
Pensions Inactive Multi-jurisdictional issues PE0663ORG FAQs - Multi-Jurisdictional Pension Plans (2009)
Pensions Inactive Locked-in Accounts PE0449ORG 1997 Maximum Withdrawal Amount Table
Pensions Inactive Miscellaneous PE0050ORG Fact Sheets: News Segments
Pensions Inactive Benefits PE0237ORG Portability Rights if Vested but not Locked In
Pensions Inactive Surplus PE0584ORG Distribution of Surplus to Plan Beneficiaries on Wind Up
Pensions Inactive Refunds PE0542ORG Refund of Additional Voluntary Contributions to Active Members - PBA, 1990 ss. 63(2)
Pensions Inactive Administration - Pensions PE0314ORG Costs for Wind Up and Surplus Applications
Pensions Inactive Filing - Pensions PE0329ORG Deadlines For Filing Annual Information Returns (AIRs) With Fees
Pensions Inactive Locking in PE0496ORG Self-Directed RRSPs And Home Mortgages
Pensions Active Funding PE0215ORG Failure to Remit Member Contributions
Pensions Inactive Commuted Value PE0612ORG Updated CIA Transfer Value Recommendations
Pensions Inactive Asset Transfers PE0350ORG Notification of Change of Carrier
Pensions Active Wind up PE0174ORG Conditional Notice of Intended Wind Up Not Permitted
Pensions Inactive Locked-in Accounts PE0465ORG Schedule 1 Life Income Funds (Old LIFs)
Pensions Inactive Benefits PE0362ORG Pregnancy and Parental Leave Governed By The Employment Standards Amendment Act
Pensions Active Spousal Rights PE0207ORG Marriage Breakdown and Pension Credits
Pensions Inactive Registration PE0557ORG Legal Effect, PBA, 1987 s. 10, s. 16 & s. 17
Pensions Inactive Filing - Pensions PE0381ORG Extension of Deadline for Funding in Active Defined Benefit Plans
Pensions Inactive Funding PE0648ORG FAQs - Letters of Credit (2012)
Pensions Inactive Miscellaneous PE0188ORG Pension Policy Review Project
Pensions Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Pensions Inactive Locked-in Accounts PE0065ORG Financial Hardship Unlocking Forms
Pensions Inactive Wind up PE0618ORG Treatment of Prior Year Credit Balance
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 Active Plan Types PE0026ORG Regulation 177/11 made under the Pension Benefits Act - Questions & Answers - JSPPs
Pensions Inactive Information and Statements PE0639ORG Freedom of Information and Protection of Privacy Act (FOIPOP) - Interim Administrative Practice
Pensions Active Administration - Pensions PE0077ORG Annual Statements of Members' Pension Benefits - Statement of Investment Policies and Procedures Content
Pensions Inactive Filing - Pensions PE0574ORG Obligation to Sell Assets