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
Showing 301 to 400 of 1062 entries
Sector Status Sort descending Category Guidance Number Guidance Name
Pensions Active Commuted Value PE0091ORG Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF)
Pensions Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Pensions Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Pensions Active Locked-in Accounts PE0149ORG Locked-In Retirement Accounts (LIRAs)
Pensions Active Locked-in Accounts PE0681ORG FAQs: Option to Transfer Money from a Locked-in Account to an Unlocked vehicle
Pensions Active Surplus PE0163ORG Application by Employer for Payment of Surplus on Wind Up of Pension Plan
Pensions Active Membership PE0222ORG Termination of Plan Membership Without Termination of Employment
Pensions Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
Insurance Active Charitable PC0017ORG Charitable or Gift Annuities
Pensions Active Funding PE0137ORG Collection of Contributions and Delinquencies, PBA 1987 s. 23, 56-58, O. Reg. 708/87 s. 56 (formerly M900-100) Effective When Published
Pensions Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
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
Pensions Active Amendments PE0302INT Actions to avoid deregistration of a pension plan under the Federal Income Tax Act
FP/FA Active Supervisory Framework FP0002APP Financial Professionals Title Protection – Supervisory Framework
Pensions Active Administration - Pensions PE0253ORG Requirement to Provide Information to Members
Mortgage Active Compliance - Mortgage Brokering MB0014ORG Compliance Checklist for Managing the Mortgage Administrator, Keeping Records and Trust Accounts
Auto Active Residual Market AU0067ORG Facility Association amendment to eligibility rules in the residual market
CU-CP Active Liquidity CU0075ORG Net Stable Funding Ratio (NSFR) Template 2021
Pensions Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Pensions Active Wind up PE0181ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Pensions Active Wind up PE0676ORG New Requirements for Grow-In, Opting Out of Grow-In and Partial Wind Up
Pensions Active Benefits PE0239ORG Indexing
Pensions Active Plan Types PE0081ORG Individual Pension Plans
Pensions Active Administration - Pensions PE0084ORG Opting out of the new grow-in provisions by JSPPs and MEPPs
Pensions Active Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
General Regulatory Active Administrative Monetary Penalties - General Regulatory GR0013APP Enforcement: General Administrative Monetary Penalties Guidance
Auto Active Unfair or Deceptive Acts AU0135INT Interpretation of Sections 237 & 238 of the Insurance Act and Sections 1(1) and 2(1)(5) to 2(1)(8) of Regulation 7/00 Unfair or Deceptive Acts or Practices and Approach to Supervision [Take All Comers Rule]
Auto Active Filing - Auto AU0107ORG Other than Private Passenger Automobile Filing Guidelines - Major
Auto Active Fleets AU0078ORG Revised bulletin on the definition of "Fleet"
General Regulatory Active Innovation GR0010APP Test and Learn Environments (TLEs) for Financial Services Innovation
CU-CP Active Lending CU0056ORG Lending Advisory #3 - Authorized Syndicating (Lead) Credit Unions in a Loan Syndication
CU-CP Active Risk Management CU0053ORG Market Risk Advisory #2 - Investment in a Pool of Individual Mortgages and Mortgage Pools
Pensions Active Funding PE0007ORG Treatment of Excess Contributions
Pensions Active Commuted Value PE0169ORG Timing of Termination Statement
Pensions Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Pensions Active Amendments PE0127ORG Change of Custodian – Filing and Amendment Requirements
Pensions Active Locked-in Accounts PE0150ORG Schedule 1.1 Life Income Funds (New LIFs)
Pensions Active Locked-in Accounts PE0682ORG FAQs on the Effects of Changes on Other Unlocking Applications
Pensions Active Surplus PE0164ORG Surplus Distribution by Written Agreement - The Role of Legal Counsel
Pensions Active Administration - Pensions PE0203INF Missing Members Principles and Practices
Auto Inactive Forms - Auto AU0070ORG Amendments to the Ontario Garage Automobile Policy (OAP 4) and related forms, and amendments to the Ontario Automobile Policy (OAP 1) and related forms
Auto Inactive Consumer Protection - Auto AU0092ORG Staged Auto Accidents: Protect Yourself from this Fraud
CU-CP Inactive Director Training CU0019ORG Director's Handbook
CU-CP Inactive CUCPA CU0028ORG CUCPA, 1994, and Regulations FAQs
CU-CP Inactive Corporate Governance CU0078ORG Self Assessment Workbook: Corporate Governance for Management (2018)
Mortgage Inactive Non-Qualified Syndicated Mortgages MB0024ORG Checklists for Non-Qualified Syndicated Mortgage Forms effective July 1, 2018
Pensions Inactive Funding PE0675ORG 2009 Solvency Funding Relief Measures
Pensions Inactive Supervisory Approach PE0308ORG Determination of the Solvency Liability Adjustment
Pensions Inactive Wind up PE0630ORG Notice and Consent Requirements on Partial Plan Wind Up
Pensions Inactive Miscellaneous PE0113ORG Pension Bulletins (Prior to October 2009)
Pensions Inactive Miscellaneous PE0523ORG Communications Between the PCO and Plan Administrators
Pensions Inactive Asset Transfers PE0505ORG Merger Policy - September 1993 - PBA, 1990 s. 81, O. Reg. 909 s. 7
Pensions Inactive Locked-in Accounts PE0441ORG Life Income Fund Update and Revised Schedule 1 of Regulation 909
Pensions Inactive Locked-in Accounts PE0473ORG 2009 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Benefits PE0406ORG Age-Related Benefit Formulae
Pensions Inactive Surplus PE0605ORG Surplus Distribution in Cash in Continuing Plan
Pensions Inactive Spousal Rights PE0566ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Pensions Inactive Membership PE0501ORG Mandatory and Voluntary - Changes After Effective Date
Pensions Inactive Administration - Pensions PE0293ORG Pension Assessments - Frequently Asked Questions
Mortgage Inactive Compliance - Mortgage Brokering MB0034ORG Mortgage Brokering Sector Compliance Reviews
Pensions Inactive Filing - Pensions PE0294ORG Re-filing of Annual Information Return (AIR) and Pension Benefits Guarantee Fund Assessment Certificate (PBGF) Forms - Frequently Asked Questions
Pensions Inactive Filing - Pensions PE0395ORG Requirement for Auditor's Report
HSP Inactive Licensing - HSP HP0008ORG Add/ Remove a HSP Director, Officer or Partner
Pensions Inactive Pension Decisions PE0529ORG Commission Meetings - Purpose and Procedure
Auto Inactive Driver Endorsement AU0007ORG Excluded Driver Endorsements (OPCF 28A and O.E.F. 78A)
Auto Inactive MVACF AU0117ORG Apply to the Motor Vehicle Accident Claims Fund
CU-CP Inactive Lending CU0009ORG DICO's By-Law #5 Commercial Lending Tools
CU-CP Inactive Stress testing CU0040ORG Cover Letter for ICAAP Stress Testing GN
Insurance Inactive Errors & Omissions Insurance - Insurance PC0029ORG Instructions for Updating Your Errors and Omissions Insurance Information on Licensing Link
Mortgage Inactive Complaints MB0027ORG How to Resolve a Complaint About a Mortgage Brokerage, Broker, Agent or Administrator
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0511ORG Late Assessment Payments - Updated Interest Table
Pensions Inactive Multi-jurisdictional issues PE0017ORG E-blast - MJPPA - to plans with Quebec members
Pensions Inactive Miscellaneous PE0029ORG Archived Content
Pensions Inactive Asset Transfers PE0037ORG Asset Transfers (Transamerica v. ING)
Pensions Inactive Locked-in Accounts PE0072ORG Webcasts
Pensions Inactive Locked-in Accounts PE0452ORG 2000 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0484ORG 2018 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Surplus PE0587ORG Surplus Distribution to an Employer - PBA, 1990, s. 78, s. 79 and O. Reg. 909, s. 8
Pensions Inactive Information and Statements PE0303ORG Members’ Annual Statement
Pensions Inactive Refunds PE0546ORG Application under subsection 78(4) PBA, 1990
Pensions Inactive Administration - Pensions PE0318ORG Insurance Company Not Administrator for Annuity Contracts
Insurance Inactive Filing - Insurance PC0008ORG Notice - Filing of 2018 Annual Return for Ontario - Extra provincial insurance companies licensed in Ontario
Pensions Inactive Filing - Pensions PE0333ORG Late Fees
Pensions Inactive Investments - Pensions PE0076ORG Investment
HSP Inactive Licensing - HSP HP0019ORG HSP Listed Expenses
Pensions Inactive Locking in PE0495ORG Non-Redeemable RRSP Investment
Auto Inactive Forms - Auto AU0035ORG Revised Certificate of Automobile Insurance Form and Data Elements
Auto Inactive Liability Card AU0081ORG Motor Vehicle Liability Insurance Card (Canada/Inter-Province)
HSP Inactive Billing HP0032ORG How to Resolve a Complaint about Billing Practices in the Health Service Providers Sector
Mortgage Inactive Syndicated Mortgage Investments MB0008ORG Changes to syndicated mortgage rules: New FSCO forms available
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 PE0620ORG Credited Service for Employment Standards Act, 2000 Notice Period
Pensions Inactive Miscellaneous PE0073ORG Webinars
Pensions Inactive Miscellaneous PE0415ORG Fiduciary Responsibility - A Regulator's Viewpoint
Pensions Inactive Asset Transfers PE0348ORG Asset Transfer - Successor Plans
Pensions Inactive Locked-in Accounts PE0463ORG Locked-In Retirement Accounts (LIRAs)
Pensions Inactive Benefits PE0360ORG Pregnancy and Parental Leave
Pensions Inactive Surplus PE0670ORG Questions and Answers relating to Surplus - Regulations effective July 1, 2012
Pensions Inactive Membership PE0370ORG Clarification (formerly Interpretation Bulletin I)