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
How to search for guidance
Types of guidance
Guidance Framework
Inherited Guidance
Download all guidance (.csv file)
Showing 701 to 800 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Insurance Inactive Errors & Omissions Insurance - Insurance PC0028ORG Errors and Omissions Insurance Requirements for Life Insurance Agents
Mortgage Inactive Errors & Omissions Insurance - Mortgage Brokering MB0018ORG Errors & Ommisions Insurance Requirements
CU-CP Inactive Enterprise Risk Management CU0032ORG ERM Guidance Note
CU-CP Inactive Enterprise Risk Management CU0026ORG ERM Framework
CU-CP Inactive Enterprise Risk Management CU0025ORG ERM Application Guide
Pensions Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
Pensions Inactive Spousal Rights PE0565ORG Entitlement to Spousal Joint and Survivor Benefit - PBA, 1990, s. 44
Pensions Inactive Pension Decisions PE0384ORG Enforcement Matters to be Published Charges - Charges are Laid under the PBA
Pensions Inactive Wind up PE0621ORG Employer Intention Respecting Surplus in a Wind-up Report
Pensions Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Auto Inactive Insurance Provider Protection Act AU0006ORG Emergency Service Provider's Insurance Protection Act (Insurance Amendment), 2004
Pensions Active Membership PE0154ORG Eligibility for Membership in a Pension Plan
Pensions Inactive Locked-in Accounts PE0645ORG Eligibility for Financial Hardship Access to Locked-In Funds (2000)
Pensions Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
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 Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Pensions Inactive Locking in PE0489ORG Effect Of Legislation on Locked in RRSP Funds
Mortgage Inactive Education MB0028ORG Education FAQ - Mortgage Brokering Industry
Pensions Inactive Commuted Value PE0383ORG Early Retirement Benefits
Pensions Inactive Miscellaneous PE0046ORG e-Blasts: Pensions
Pensions Inactive Miscellaneous PE0047ORG e-Blasts: Pensions
Pensions Inactive Multi-jurisdictional issues PE0016ORG E-blast - MJPPA - to plans without Quebec members
Pensions Inactive Multi-jurisdictional issues PE0017ORG E-blast - MJPPA - to plans with Quebec members
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 Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Auto Inactive Consumer Protection - Auto AU0089ORG Don't Get Scammed Buying Auto Insurance
Pensions Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
Pensions Inactive Multi-jurisdictional issues PE0422ORG Documents At PCO For Plans in Other Provinces
Insurance Inactive Licensing - Insurance PC0035ORG Do you want to be licensed in another province or territory?
Insurance Inactive Licensing - Insurance PC0034ORG Do you have a licence issued in another province or territory?
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 Surplus PE0584ORG Distribution of Surplus to Plan Beneficiaries on Wind Up
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 Active Wind up PE0178ORG Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased
Pensions Inactive Wind up PE0625ORG Distribution of Benefits on Partial Wind Up (September 2010)
Pensions Inactive Wind up PE0624ORG Distribution of Benefits on Partial Wind Up (March 2007)
Pensions Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Pensions Inactive Supervisory Approach PE0403ORG Disclosure Requirements for Financial Statements Filed Pursuant to Regulation
Pensions Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
Pensions Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
CU-CP Inactive Director Training CU0019ORG Director's Handbook
CU-CP Inactive Director Training CU0022ORG Director Training Self Assessment Guide
CU-CP Inactive Director Training CU0023ORG Director Training and Qualifications Policy Development
CU-CP Inactive Director Training CU0030ORG Director Training and Qualifications GN - Less Complex Credit Unions
CU-CP Inactive Director Training CU0031ORG Director Training and Qualifications GN - Complex Credit Unions (2018)
CU-CP Inactive Director Training CU0020ORG Director Candidate Information Guide
Pensions Inactive Locked-in Accounts PE0443ORG Direct Transfer from Plan to LIF, Income Tax Act (Canada) s.147.3
CU-CP Inactive Act CU0041ORG DICO's Other Power Under the Act
CU-CP Inactive Lending CU0009ORG DICO's By-Law #5 Commercial Lending Tools
CU-CP Inactive Exemptions CU0044ORG DICO Variations and Exemptions under the CUCPA
CU-CP Inactive Service Standards - CU-CP CU0018ORG DICO Service Standards as Outlined in the CUCPA
CU-CP Inactive Advertising CU0017ORG DICO Deposit Insurance Brochure
Pensions Active Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
Pensions Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Pensions Inactive Supervisory Approach PE0308ORG Determination of the Solvency Liability Adjustment
Pensions Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Mortgage Active Mortgage Fraud MB0044INT Detecting and Preventing Mortgage Fraud
CU-CP Inactive Compliance - CU-CP CU0013ORG Details about Compliance Orders Issued by DICO
Pensions Inactive Funding PE0396ORG Designated Plans - Requirements for Maximum Funding Valuations
Pensions Inactive Investments - Pensions PE0521ORG Description
Pensions Inactive Investments - Pensions PE0426ORG Derivative Instruments - Futures and Options
CU-CP Inactive Lending CU0008ORG DEPOSIT INSURANCE CORPORATION OF ONTARIO By Law #5
Pensions Supervisory Approach PE0580ORG Delegation of the Superintendent’s Authorities - Financial Services Commission of Ontario Act, 1997, ss. 5(3)
Pensions Active Benefits PE0130ORG Definition of Bridging Benefit
Pensions Inactive Benefits PE0357ORG Definition of Bridge Benefit
Pensions Active Spousal Rights PE0653ORG Definition of "spouse"
Pensions Active Amendments PE0240ORG Defined Contribution to Defined Benefit
Pensions Active Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
Pensions Inactive Supervisory Approach PE0190ORG Defined Benefit Application Processes and Service Targets
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
CU-CP Active Advertising CU0081ORG Decal Installation Guide
Pensions Inactive Filing - Pensions PE0329ORG Deadlines For Filing Annual Information Returns (AIRs) With Fees
Pensions Inactive Membership PE0380ORG Deadline for Membership Not Acceptable
Pensions Inactive Membership PE0498ORG Deadline For Membership Not Acceptable
Pensions Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
CU-CP Inactive CUCPA CU0028ORG CUCPA, 1994, and Regulations FAQs
Pensions Active Interest PE0218ORG Crediting Interest on Employee Contributions
Pensions Inactive Interest PE0423ORG Crediting Interest on Employee Contributions
Pensions Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Pensions Inactive Wind up PE0620ORG Credited Service for Employment Standards Act, 2000 Notice Period
Pensions Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Pensions Inactive Interest PE0425ORG Credited Interest
Auto Inactive Volunteer Drivers AU0072ORG Coverage and rating for volunteer drivers
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0513ORG Coverage and Funding - PBA, 1987 s. 85
CU-CP Inactive Stress testing CU0040ORG Cover Letter for ICAAP Stress Testing GN
CU-CP Inactive External Auditor Role CU0001ORG Cover Letter for External Auditor Role for High Risk Areas
Pensions Inactive Supervisory Approach PE0405ORG Court Proceedings – Involvement of FSCOSuperintendent of Financial Services
Pensions Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Pensions Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Pensions Inactive Surplus PE0583ORG Court Applications for Surplus Entitlement in Wound Up Plans
Pensions Inactive Administration - Pensions PE0313ORG Costs for Wind Up and Surplus Applications
Pensions Inactive Administration - Pensions PE0314ORG Costs for Wind Up and Surplus Applications
Auto Active Cost of Goods AU0036ORG Cost of Goods Guideline
Auto Active Assessments and Examinations AU0127INF Cost of Assessments and Examinations Guideline
Pensions Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Active Amendments PE0133ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Pensions Active Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Pensions Active Funding PE0284ORG Contributions In-Kind Not Permitted