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 301 to 400 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Active Benefits PE0130ORG Definition of Bridging Benefit
Pensions Supervisory Approach PE0580ORG Delegation of the Superintendent’s Authorities - Financial Services Commission of Ontario Act, 1997, ss. 5(3)
CU-CP Inactive Lending CU0008ORG DEPOSIT INSURANCE CORPORATION OF ONTARIO By Law #5
Pensions Inactive Investments - Pensions PE0426ORG Derivative Instruments - Futures and Options
Pensions Inactive Investments - Pensions PE0521ORG Description
Pensions Inactive Funding PE0396ORG Designated Plans - Requirements for Maximum Funding Valuations
CU-CP Inactive Compliance - CU-CP CU0013ORG Details about Compliance Orders Issued by DICO
Mortgage Active Mortgage Fraud MB0044INT Detecting and Preventing Mortgage Fraud
Pensions Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Pensions Inactive Supervisory Approach PE0308ORG Determination of the Solvency Liability Adjustment
Pensions Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Pensions Active Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
CU-CP Inactive Advertising CU0017ORG DICO Deposit Insurance Brochure
CU-CP Inactive Service Standards - CU-CP CU0018ORG DICO Service Standards as Outlined in the CUCPA
CU-CP Inactive Exemptions CU0044ORG DICO Variations and Exemptions under the CUCPA
CU-CP Inactive Lending CU0009ORG DICO's By-Law #5 Commercial Lending Tools
CU-CP Inactive Act CU0041ORG DICO's Other Power Under the Act
Pensions Inactive Locked-in Accounts PE0443ORG Direct Transfer from Plan to LIF, Income Tax Act (Canada) s.147.3
CU-CP Inactive Director Training CU0020ORG Director Candidate Information Guide
CU-CP Inactive Director Training CU0031ORG Director Training and Qualifications GN - Complex Credit Unions (2018)
CU-CP Inactive Director Training CU0030ORG Director Training and Qualifications GN - Less Complex Credit Unions
CU-CP Inactive Director Training CU0023ORG Director Training and Qualifications Policy Development
CU-CP Inactive Director Training CU0022ORG Director Training Self Assessment Guide
CU-CP Inactive Director Training CU0019ORG Director's Handbook
Pensions Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Pensions Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
Pensions Inactive Supervisory Approach PE0403ORG Disclosure Requirements for Financial Statements Filed Pursuant to Regulation
Pensions Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Pensions Inactive Wind up PE0624ORG Distribution of Benefits on Partial Wind Up (March 2007)
Pensions Inactive Wind up PE0625ORG Distribution of Benefits on Partial Wind Up (September 2010)
Pensions Active Wind up PE0178ORG Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased
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 Surplus PE0584ORG Distribution of Surplus to Plan Beneficiaries on Wind Up
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)
Insurance Inactive Licensing - Insurance PC0034ORG Do you have a licence issued in another province or territory?
Insurance Inactive Licensing - Insurance PC0035ORG Do you want to be licensed in another province or territory?
Pensions Inactive Multi-jurisdictional issues PE0422ORG Documents At PCO For Plans in Other Provinces
Pensions Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
Auto Inactive Consumer Protection - Auto AU0089ORG Don't Get Scammed Buying Auto Insurance
Pensions Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Pensions Inactive Pension Decisions PE0531ORG Draft Consent Document for Filing Commission Consent with the Court for Surplus Distribution under ss. 8(2) of Regulation 909
Pensions Inactive Multi-jurisdictional issues PE0017ORG E-blast - MJPPA - to plans with Quebec members
Pensions Inactive Multi-jurisdictional issues PE0016ORG E-blast - MJPPA - to plans without Quebec members
Pensions Inactive Miscellaneous PE0046ORG e-Blasts: Pensions
Pensions Inactive Miscellaneous PE0047ORG e-Blasts: Pensions
Pensions Inactive Commuted Value PE0383ORG Early Retirement Benefits
Mortgage Inactive Education MB0028ORG Education FAQ - Mortgage Brokering Industry
Pensions Inactive Locking in PE0489ORG Effect Of Legislation on Locked in RRSP Funds
Pensions Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Pensions Inactive Administration - Pensions PE0324ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Pensions Active Administration - Pensions PE0123ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Pensions Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
Pensions Inactive Locked-in Accounts PE0645ORG Eligibility for Financial Hardship Access to Locked-In Funds (2000)
Pensions Active Membership PE0154ORG Eligibility for Membership in a Pension Plan
Auto Inactive Insurance Provider Protection Act AU0006ORG Emergency Service Provider's Insurance Protection Act (Insurance Amendment), 2004
Pensions Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Pensions Inactive Wind up PE0621ORG Employer Intention Respecting Surplus in a Wind-up Report
Pensions Inactive Pension Decisions PE0384ORG Enforcement Matters to be Published Charges - Charges are Laid under the PBA
Pensions Inactive Spousal Rights PE0565ORG Entitlement to Spousal Joint and Survivor Benefit - PBA, 1990, s. 44
Pensions Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
CU-CP Inactive Enterprise Risk Management CU0025ORG ERM Application Guide
CU-CP Inactive Enterprise Risk Management CU0026ORG ERM Framework
CU-CP Inactive Enterprise Risk Management CU0032ORG ERM Guidance Note
Mortgage Inactive Errors & Omissions Insurance - Mortgage Brokering MB0018ORG Errors & Ommisions Insurance Requirements
Insurance Inactive Errors & Omissions Insurance - Insurance PC0028ORG Errors and Omissions Insurance Requirements for Life Insurance Agents
Pensions Inactive Investments - Pensions PE0429ORG Ethical Investments
Auto Inactive Driver Endorsement AU0007ORG Excluded Driver Endorsements (OPCF 28A and O.E.F. 78A)
Mortgage Inactive Administration - Mortgage Brokering MB0029ORG Existing Mortgage Brokerages and Administrators
Pensions Inactive Administration - Pensions PE0310ORG Expenses Payable from Pension Fund
Pensions Inactive Filing - Pensions PE0382ORG Extension of Deadline for Filings
Pensions Inactive Filing - Pensions PE0135ORG Extension of Deadline for Filings with FSCO (2014)
Pensions Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Pensions Inactive Filing - Pensions PE0381ORG Extension of Deadline for Funding in Active Defined Benefit Plans
Pensions Inactive Refunds PE0548ORG Extension of Time Limit Under Section 78(4) - PBA s. 105
CU-CP Inactive External Auditor Role CU0002ORG External Auditor Role for High Risk Areas
Auto Active Residual Market AU0067ORG Facility Association amendment to eligibility rules in the residual market
Pensions Inactive Miscellaneous PE0050ORG Fact Sheets: News Segments
Pensions Inactive Filing - Pensions PE0332ORG Failure to File
Pensions Active Funding PE0215ORG Failure to Remit Member Contributions
General Regulatory Active Consumer Protection - General Regulatory GR0008APP Fair Treatment of Customers in Insurance
Pensions Inactive Miscellaneous PE0413ORG Fall-Winter 1997 Bulletin
Pensions Inactive Family Law PE0650ORG Family law - Questions & Answers (pre 2016)
Pensions Inactive Asset Transfers PE0686ORG FAQ - Asset Transfers (2014)
Mortgage Inactive FAQs MB0020ORG FAQ on Business Requirements
Pensions Inactive Funding PE0654ORG FAQs - Actuarial
Pensions Inactive Forms - General PE0661ORG FAQs - Forms (2010 - 2011)
Pensions Inactive Plan Types PE0651ORG FAQs - Individual Pension Plans (2012)
Pensions Inactive Plan Types PE0649ORG FAQs - Jointly Sponsored Pension Plans (JSPP) (2011)
Pensions Inactive Funding PE0648ORG FAQs - Letters of Credit (2012)
Pensions Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
Pensions Inactive Multi-jurisdictional issues PE0663ORG FAQs - Multi-Jurisdictional Pension Plans (2009)
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0111ORG FAQs - Pension Benefits Guarantee Fund (PBGF)
Pensions Inactive Administration - Pensions PE0049ORG FAQs - Pension Services Portal (PSP)
Pensions Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Pensions Inactive Investments - Pensions PE0643ORG FAQs - Statement of Investment Policies and Procedures (SIPP) (2014 - 2016)
Pensions Inactive Supervisory Approach PE0664ORG FAQs - Targeted Review: Form 7 – Contribution Reporting & Monitoring Process (2017)
Pensions Inactive Family Law PE0054ORG FAQs - Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Pensions Inactive Wind up PE0671ORG FAQs - Wind Up (2010 - 2012)
Pensions Active Locked-in Accounts PE0680ORG FAQs for Financial Institutions (LIFs and LRIFs)
Mortgage Inactive Annual Information Return (AIR) - Mortgage Brokering MB0003ORG FAQs on Annual Information Returns and Financial Statements