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 and inactive guidance. Use the filters to search the table or enter text in the search field.

Note: Guidance ending in “ORG” are inherited guidance previously posted on the Financial Services Commission of Ontario (FSCO) site. These guidance pages have been transferred as PDFs for reference. The links on these pages do not work and the content on these pages may or may not be reviewed or updated by FSRA.

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Showing 301 to 400 of 655 entries
Sector Status Category Guidance Number Guidance Name
Pensions Active Funding PE0227ORG Requirement for Submission of Actuarial Reports and Cost Certificates
Pensions Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions
Pensions Active Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans
Pensions Active Funding PE0258ORG Alternative Settlement Methods for Solvency Valuations
Pensions Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Pensions Active Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Pensions Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Pensions Active Funding PE0284ORG Contributions In-Kind Not Permitted
Pensions Active PBGF PE0003ORG Ability to Take Contribution Holidays and Pay PBGF Assessments
Pensions Inactive PBGF PE0028ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF)
Pensions Inactive PBGF PE0110ORG Pension Benefits Guarantee Fund (PBGF)
Pensions Inactive PBGF PE0111ORG FAQs - Pension Benefits Guarantee Fund (PBGF)
Pensions Active PBGF PE0281ORG Determining PBGF Assessment Base
Pensions Inactive Commuted Value PE0005ORG Commuted Value Transfers-Superintendent's Approval
Pensions Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
Pensions Active Commuted Value PE0087ORG Payment of a Small Amount under Section 50(1) of the Pension Benefits Act
Pensions Active Commuted Value PE0091ORG Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF)
Pensions Active Commuted Value PE0169ORG Timing of Termination Statement
Pensions Active Commuted Value PE0170ORG No Obligation For Other Plans To Accept Transfer PBA
Pensions Active Commuted Value PE0171ORG No Transfers Outside Canada
Pensions Active Commuted Value PE0172ORG Contractual Provision for Indexation
Pensions Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Pensions Active Commuted Value PE0202APP Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans)
Pensions Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Pensions Active Commuted Value PE0247ORG Fully Insured Money Purchase Group Annuity
Pensions Inactive Commuted Value PE0276ORG Commuted Value Transfers
Pensions Active Commuted Value PE0278ORG Recalculation of Transfer Values
Pensions Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
Pensions Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Pensions Active Annuities PE0008ORG Frequently Asked Questions pertaining to Annuity Purchase and Discharge
Pensions Active Annuities PE0195APP Approach to Requirements After Certain Annuity Purchases for Defined Benefit Plans
Pensions Active Annuities PE0229ORG Mortality Tables and Sex Discrimination
Pensions Active Supervisory Approach PE0015ORG Administrative Penalties Guideline
Pensions Inactive Supervisory Approach PE0019ORG Administrative Penalties
Pensions Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Pensions Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Pensions Inactive Supervisory Approach PE0190ORG Defined Benefit Application Processes and Service Targets
Pensions Inactive Supervisory Approach PE0191ORG Application Processes and Service Targets
Pensions Inactive Supervisory Approach PE0192ORG Targeted Reviews
Pensions Active Supervisory Approach PE0197APP Pension Sector Guiding Principles
Pensions Active Supervisory Approach PE0199APP Supervisory Approach for Single Employer Defined Benefit Pension Plans that are Actively Monitored
Pensions Inactive Supervisory Approach PE0200INF Pension Sector Emergency Management Response
Pensions Inactive Supervisory Approach PE0201INF Pension Sector Emergency Management Response
Pensions Active Supervisory Approach PE0206INF Pension Sector Emergency Management Response
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 Multi-jurisdictional issues PE0024ORG Agreement Respecting Multi-jurisdictional Pension Plans
Pensions Inactive Multi-jurisdictional issues PE0025ORG Questions and Answers on 2016 Agreement Respecting Multi-jurisdictional Pension Plans
Pensions Active Multi-jurisdictional issues PE0026ORG Regulation 177/11 made under the Pension Benefits Act - Questions & Answers - JSPPs
Pensions Active Multi-jurisdictional issues PE0269ORG When and How to Change the Province of Registration for a Multi-jurisdictional Pension Plan
Pensions Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
Pensions Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Pensions Active Amendments PE0133ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Active Amendments PE0240ORG Defined Contribution to Defined Benefit
Pensions Active Amendments PE0241ORG For Applications Received after March 26, 1992
Pensions Active Amendments PE0273ORG Reduction of Accrued Benefits and/or Refunds or Payments to Avoid Revocation by Canada Revenue Agency of Registration of a Pension Plan
Pensions Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Active Wind up PE0021ORG Overpayments and Plan Wind Up - FAQs
Pensions Active Wind up PE0080ORG Questions and Answers on the New Grow-in Rules under Section 74 of the Pension Benefits Act
Pensions Active Wind up PE0173ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Pensions Active Wind up PE0174ORG Conditional Notice of Intended Wind Up Not Permitted
Pensions Active Wind up PE0175ORG Treatment of Prior Year Credit Balance
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 Wind up PE0177ORG Vesting, Locking In & Growing In on Wind Up
Pensions Active Wind up PE0178ORG Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased
Pensions Active Wind up PE0179ORG Payment of Benefits on Partial Wind Up
Pensions Active Wind up PE0180ORG Natural Termination of a Pension Plan
Pensions Active Wind up PE0181ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Pensions Active Wind up PE0182ORG Payment of Immediate Pensions & Other Benefits
Pensions Active Wind up PE0183ORG Restrictions on Payments on wind up where there is a Deficit
Pensions Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Pensions Active Wind up PE0282ORG Where Employer Sells, Assigns or Disposes the Business or assets for the Business
Pensions Active Wind up PE0283ORG Original and Successor Pension Plans - Section 81 Does Not Preclude Wind Up of Original Plan
Pensions Active Wind up PE0288ORG Full and Partial Wind Ups - Frequently Asked Questions
Pensions Inactive Miscellaneous PE0029ORG Archived`
Pensions Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Pensions Active Miscellaneous PE0041ORG Consumer Brochures
Pensions Active Miscellaneous PE0042ORG Know the facts about your registered pension plan
Pensions Inactive Miscellaneous PE0043ORG Lester Wong, FSCO's Interim Deputy Superintendent, Pensions
Pensions Inactive Miscellaneous PE0044ORG FSCO Deputy Superintendent of Pensions: Statement on pension plans in Ontario
Pensions Inactive Miscellaneous PE0046ORG e-Blasts: Pensions
Pensions Inactive Miscellaneous PE0047ORG e-Blasts: Pensions
Pensions Inactive Miscellaneous PE0050ORG Fact Sheets: News Segments
Pensions Inactive Miscellaneous PE0068ORG FSCO - Pension Stakeholder Consultations
Pensions Inactive Miscellaneous PE0069ORG Information Sessions
Pensions Active Miscellaneous PE0073ORG Webinars
Pensions Inactive Miscellaneous PE0082ORG Legislative and Regulatory Changes
Pensions Active Miscellaneous PE0083ORG Legislative Changes July 1, 2012
Pensions Inactive Miscellaneous PE0103ORG FSRA Pension Plan Information Access
Pensions Inactive Miscellaneous PE0104ORG Consultations and Proposed Legislation
Pensions Inactive Miscellaneous PE0105ORG Pensions
Pensions Inactive Miscellaneous PE0106ORG Indalex Supreme Court Decision
Pensions Inactive Miscellaneous PE0108ORG External Links
Pensions Inactive Miscellaneous PE0109ORG Pension Decisions
Pensions Inactive Miscellaneous PE0112ORG A Guide To Understanding Your Pension Plan
Pensions Inactive Miscellaneous PE0113ORG Pension Bulletins (Prior to October 2009)
Pensions Active Miscellaneous PE0114ORG Superintendent Consents (from 2009 onwards)
Pensions Active Miscellaneous PE0115ORG Superintendent Declarations (from 2009 onwards)
Pensions Active Miscellaneous PE0116ORG Superintendent Notices of Intended Decision (from 2009 onwards)
Pensions Active Miscellaneous PE0117ORG Superintendent Orders (from 2009 Onwards)