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 901 to 1000 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Asset Transfers PE0351ORG Types of Asset Transfers
Pensions Inactive Locked-in Accounts PE0466ORG Schedule 1.1 Life Income Funds (New LIFs)
Pensions Inactive Benefits PE0363ORG Pregnancy and Parental Leave Cannot Be Conditional
Pensions Active Spousal Rights PE0208ORG Additional Options to Spouse on Marriage Breakdown
Pensions Active Advisory Committees PE0228ORG Purpose of Plan Advisory Committees
Pensions Inactive Filing - Pensions PE0382ORG Extension of Deadline for Filings
Pensions Active Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
Pensions Inactive Supervisory Approach PE0204INF Pension Sector Emergency Management Response (June 2020)
Pensions Inactive Wind up PE0634ORG Restrictions on Payments in Deficit Situations (November 2011)
Pensions Inactive Pension Decisions PE0576ORG Notices and Orders, PBA, 1990 s. 69, s. 87, ss. 89(5)
Pensions Inactive Miscellaneous PE0188ORG Pension Policy Review Project
Pensions Inactive Locked-in Accounts PE0065ORG Financial Hardship Unlocking Forms
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
Pensions Active Funding PE0007ORG Treatment of Excess Contributions
Pensions Active Commuted Value PE0169ORG Timing of Termination Statement
Pensions Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Pensions Inactive Miscellaneous PE0068ORG FSCO - Pension Stakeholder Consultations
Pensions Inactive Miscellaneous PE0418ORG PCO Advisory Committee Members
Pensions Active Locked-in Accounts PE0196INF Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Family Law PE0070ORG Tutorials
Pensions Active Surplus PE0168ORG Distribution of Surplus to Employer on Partial Wind Up - PBA s. 70(5) - Regulation 909 s. 8(1)(b) and 8(2)
Pensions Inactive Membership PE0373ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Pensions Inactive Administration - Pensions PE0211ORG Payable from Pension Fund
Pensions Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Pensions Inactive Investments - Pensions PE0434ORG Compliance with Federal Investment Regulations or Ontario Investment Rules
Pensions Active Funding PE0216ORG Suspension of Employer Contributions in Defined Contribution Plans
Pensions Inactive Commuted Value PE0613ORG Commuted Value Transfer Where Plan Underfunded
Pensions Active Wind up PE0175ORG Treatment of Prior Year Credit Balance
Pensions Inactive Asset Transfers PE0035ORG Applications for Transfer of Assets on Sale or Merger
Pensions Inactive Asset Transfers PE0036ORG Aegon Canada Inc. and Transamerica Life Canada v. ING Canada Inc.
Pensions Inactive Locked-in Accounts PE0451ORG 1999 Maximum Withdrawal Amount Table
Pensions Active Benefits PE0239ORG Indexing
Pensions Inactive Surplus PE0586ORG Distribution To Employer on Wind Up - PBA, 1990 s. 78 and 79, O. Reg 909 (708/87 and 743/91 [eff. Dec. 18/91]) c. 7a(1)(b)
Pensions Inactive Refunds PE0545ORG Notice To Members A Necessary Pre-Condition - PBA, 1987 ss. 79(4)*
Pensions Inactive Administration - Pensions PE0316ORG Role and Responsibilities
Pensions Inactive Filing - Pensions PE0331ORG Forms
Pensions Inactive Funding PE0685ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans (pre May 21, 2019)
Pensions Inactive Supervisory Approach PE0190ORG Defined Benefit Application Processes and Service Targets
Pensions Inactive Wind up PE0619ORG Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund
Pensions Inactive Pension Decisions PE0386ORG Results of Charges Laid Under the PBA and Regulations
Pensions Inactive Asset Transfers PE0352ORG Asset Transfers Between Insurance Contracts or Policies
Pensions Inactive Locked-in Accounts PE0467ORG 2004 LIF Maximum Payment Amount Table
Pensions Inactive Benefits PE0364ORG Portability Rights If Vested But Not Locked-In
Pensions Active Spousal Rights PE0209ORG Options to Spouse on Marriage Breakdown
Pensions Active Retirement PE0246ORG Retirement Dates
Pensions Inactive Filing - Pensions PE0389ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0506ORG Assessment Based on Last Report Regulation 909 ss. 3(1) and 37
Pensions Inactive Supervisory Approach PE0664ORG FAQs - Targeted Review: Form 7 – Contribution Reporting & Monitoring Process (2017)
Pensions Inactive Wind up PE0635ORG Significant Numbers of Members
Pensions Inactive Pension Decisions PE0577ORG Notices and Orders, PBA, 1990 s. 69, ss. 70(5), ss. 89(5) (Omitted from Winter-Spring 1996 Bulletin 6/3)
Pensions Inactive Miscellaneous PE0189ORG Pensions
Pensions Inactive Locked-in Accounts PE0071ORG Financial Hardship Unlocking Webcast
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 Active Plan Types PE0081ORG Individual Pension Plans
Pensions Inactive Information and Statements PE0641ORG Items marked “Private” and “Confidential”
Pensions Active Administration - Pensions PE0078ORG Biennial Statements Required for Former and Retired Members
Pensions Inactive Filing - General Regulatory PE0668ORG Rule #3 - Optional Electronic Filings Rule
Pensions Inactive Filing - Pensions PE0684ORG Rules concerning the Statement of Investment Policies and Procedures (SIPP)
Pensions Active Funding PE0009ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans
Pensions Active Commuted Value PE0170ORG No Obligation For Other Plans To Accept Transfer
Pensions Active Amendments PE0127ORG Change of Custodian – Filing and Amendment Requirements
Pensions Inactive Miscellaneous PE0069ORG Information Sessions
Pensions Inactive Miscellaneous PE0419ORG Publication of Decisions made under the Pension Benefits Act, R.S.O. 1990, c. P.8
Pensions Active Locked-in Accounts PE0295ORG Frequently Asked Questions - Unlocking by Non-resident Former Member -Section 50.0.1 of the PBA
Pensions Inactive Family Law PE0074ORG Webinar on Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Pensions Inactive Surplus PE0599ORG Making Application Under ss. 7a(2)(c) - O. Reg. 708/87
Pensions Inactive Membership PE0374ORG Requirements For Full and Part-Time Employees
Pensions Active Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
Pensions Active Filing - Pensions PE0126ORG General Information Regarding Annual Information Returns
Pensions Inactive Investments - Pensions PE0435ORG Transitional Investment Rules
Pensions Active Funding PE0227ORG Requirement for Submission of Actuarial Reports and Cost Certificates
Pensions Inactive Commuted Value PE0614ORG Responsibilities of Fund Trustee - Transfer of Assets Between Plans
Pensions Inactive Wind up PE0176ORG Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund
Pensions Inactive Asset Transfers PE0037ORG Asset Transfers (Transamerica v. ING)
Pensions Inactive Locked-in Accounts PE0452ORG 2000 Maximum Withdrawal Amount Table
Pensions Active Benefits PE0260ORG Consent Benefits Where Amount of Benefit Not Determinable
Pensions Inactive Surplus PE0587ORG Surplus Distribution to an Employer - PBA, 1990, s. 78, s. 79 and O. Reg. 909, s. 8
Pensions Inactive Refunds PE0546ORG Application under subsection 78(4) PBA, 1990
Pensions Inactive Administration - Pensions PE0317ORG Handling of Plan Fund Expenses and Maintenance of Plan Records
Pensions Inactive Filing - Pensions PE0332ORG Failure to File
Pensions Inactive Funding PE0654ORG FAQs - Actuarial
Pensions Inactive Supervisory Approach PE0191ORG Application Processes and Service Targets
Pensions Inactive Wind up PE0620ORG Credited Service for Employment Standards Act, 2000 Notice Period
Pensions Inactive Pension Decisions PE0387ORG Charges Laid under the PBA and Regulations - Union Drawn Steel Co. Ltd. and Maysfield Properety Management (1987) Inc.
Pensions Inactive Asset Transfers PE0353ORG Interim Transfer of Assets on Purchase and Sale
Pensions Inactive Locked-in Accounts PE0468ORG 2005 LIF Maximum Payment Amount Table
Pensions Inactive Benefits PE0365ORG Improvement Of Benefits In Ongoing Plans
Pensions Active Spousal Rights PE0274ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Pensions Inactive Retirement PE0559ORG Normal Retirement Date - PBA, 1987 ss. 36(1)
Pensions Inactive Filing - Pensions PE0390ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0507ORG Assessments Subject to Retail Sales Tax
Pensions Inactive Supervisory Approach PE0665ORG Targeted Reviews - Frequently Asked Questions (2017)
Pensions Inactive Wind up PE0636ORG Successor Plan Does Not Preclude Wind Up of Original Plan (December 1995)
Pensions Inactive Pension Decisions PE0578ORG Notices and Orders
Pensions Active Miscellaneous PE0193ORG Pension Scams Cost You More than Retirement Savings
Pensions Inactive Locked-in Accounts PE0072ORG Webcasts