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 401 to 500 of 655 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Miscellaneous PE0184ORG Active Pension Policies
Pensions Inactive Miscellaneous PE0185ORG InActive Pension Policies
Pensions Inactive Miscellaneous PE0186ORG Pension Policies
Pensions Inactive Miscellaneous PE0187ORG Previous Policy Reviews
Pensions Inactive Miscellaneous PE0188ORG Pension Policy Review Project
Pensions Inactive Miscellaneous PE0189ORG Pensions
Pensions Active Miscellaneous PE0193ORG Pension Scams Cost You More than Retirement Savings
Pensions Active Miscellaneous PE0194ORG Beware of Scams Involving Your Retirement Savings, Regulators Warn
Pensions Active Miscellaneous PE0244ORG Inquiries to FSCO by the Administrator
Pensions Active Miscellaneous PE0245ORG Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets
Pensions Active Miscellaneous 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 Miscellaneous PE0285ORG FAQs on the Most Significant Changes under Bill 120 in force on December 8, 2010 and July 1, 2012
Pensions Active Miscellaneous PE0286ORG Bill 236, Pension Benefits Amendment Act, 2010 - Frequently Asked Questions
Pensions Active Miscellaneous PE0291ORG Nortel Ontario Beneficiary Direction, Consent & Waiver
Pensions Active Asset Transfers PE0031ORG Asset Transfers - Frequently Asked Questions (s. 80, 81)
Pensions Inactive Asset Transfers PE0032ORG Trust Issues on Pension Plan Asset Transfer1: Checklist
Pensions Inactive Asset Transfers PE0033ORG Asset Transfer Rules before January 1, 2014
Pensions Active Asset Transfers PE0034ORG Asset Transfers Between Pension Plans
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 Asset Transfers PE0037ORG Asset Transfers (Transamerica v. ING)
Pensions Inactive Asset Transfers PE0038ORG Trust Issues On Plan Transfer/Merger (Transamerica)
Pensions Active Asset Transfers PE0127ORG Change of Custodian – Filing and Amendment Requirements
Pensions Active Asset Transfers PE0128ORG Types of Asset Transfers
Pensions Active Asset Transfers PE0205APP Supervisory Approach to Defined Benefit Asset Transfers Under the Pension Benefits Act
Pensions Active Asset Transfers PE0223INF FSRA’s Consent to SEPP to JSPP Transactions under sections 80.4 and 81.0.1 of the Pension Benefits Act
Pensions Inactive Asset Transfers PE0230ORG Asset Transfer on Reorganization
Pensions Active Asset Transfers PE0231ORG Interim Transfer of Assets on Purchase and Sale
Pensions Inactive Asset Transfers PE0232ORG Asset Transfer Resulting from Sale of Business
Pensions Inactive Asset Transfers PE0233ORG Partial Asset Transfers Under s. 81 - Superintendent's Consent Required
Pensions Inactive Asset Transfers PE0234ORG Full Asset Transfers Under s. 81 - Superintendent's Consent Required
Pensions Inactive Asset Transfers PE0235ORG Withdrawal of Application for Consent to a Transfer of Assets
Pensions Active Locked-in Accounts PE0040ORG A Guide to Applying for Special Access
Pensions Active Locked-in Accounts PE0059ORG Financial Hardship Unlocking User Guide For Financial Institutions
Pensions Active Locked-in Accounts PE0060ORG Financial Hardship Unlocking Questions & Answers
Pensions Active Locked-in Accounts PE0061ORG Financial Hardship Unlocking Questions & Answers
Pensions Active Locked-in Accounts PE0062ORG Financial Hardship Unlocking - Resources
Pensions Active Locked-in Accounts PE0063ORG Process for Financial Hardship Unlocking
Pensions Inactive Locked-in Accounts PE0064ORG Withdrawing from Locked-in Accounts because of Financial Hardship
Pensions Inactive Locked-in Accounts PE0065ORG Financial Hardship Unlocking Forms
Pensions Active Locked-in Accounts PE0071ORG Financial Hardship Unlocking Webcast
Pensions Active Locked-in Accounts PE0072ORG Webcasts
Pensions Active Locked-in Accounts PE0092ORG FAQs on Old Life Income Funds (LIFs)
Pensions Active Locked-in Accounts PE0093ORG FAQs on Rules for Ontario Locked-In Accounts
Pensions Active Locked-in Accounts PE0094ORG FAQs on Unlocking a Locked-in Account if you are a Non-Resident of Canada
Pensions Active Locked-in Accounts PE0095ORG FAQs on New Life Income Funds (LIFs)
Pensions Inactive Locked-in Accounts PE0096ORG Locked-In Accounts
Pensions Inactive Locked-in Accounts PE0097ORG Changes To The Rules For Ontario Locked-In Accounts - O. Reg. 239/09
Pensions Inactive Locked-in Accounts PE0098ORG Pension Unlocking: Non-Hardship
Pensions Active Locked-in Accounts PE0148ORG Shortened Life Expectancy
Pensions Active Locked-in Accounts PE0149ORG Locked-In Retirement Accounts (LIRAs)
Pensions Active Locked-in Accounts PE0150ORG Schedule 1.1 Life Income Funds (New LIFs)
Pensions Active Locked-in Accounts PE0151ORG Schedule 1 Life Income Funds (Old LIFs)
Pensions Inactive Locked-in Accounts PE0152ORG 2019 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Active Locked-in Accounts PE0153ORG Schedule 2 Locked-In Retirement Funds (LRIFs)
Pensions Active Locked-in Accounts PE0196INF Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Active Locked-in Accounts PE0295ORG Frequently Asked Questions - Unlocking by Non-resident Former Member -Section 50.0.1 of the PBA
Pensions Active Family Law PE0052ORG Heringer v. Heringer - Ontario Superior Court of Justice decision on the payment of interest on a specified amount representing the former spouseÆs share of the Family Law Value
Pensions Active Family Law PE0053ORG The Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship on and after January 1, 2012
Pensions Active Family Law PE0054ORG FAQs - Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Pensions Inactive Family Law PE0070ORG Tutorials
Pensions Inactive Family Law PE0074ORG Webinar on Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Pensions Inactive Family Law PE0075ORG Resources from the Webinar on the Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Pensions Active Family Law PE0100ORG Implications of Bill 14 Amendments on the Carrigan Decision
Pensions Inactive Family Law PE0101ORG Carrigan v. Carrigan Estate û Supreme Court of Canada Denies Leave
Pensions Active Family Law PE0225INT Administration of pension benefits upon marriage breakdown
Pensions Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions
Pensions Active Benefits PE0130ORG Definition of Bridging Benefit
Pensions Inactive Benefits PE0131ORG Payments from a Defined Contribution/Money Purchase Benefit
Pensions Active Benefits PE0132ORG Pregnancy, Parental and Emergency Leave
Pensions Active Benefits PE0140ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Active Benefits PE0141ORG Benefit Accrual - Application to MEPPs
Pensions Active Benefits PE0142ORG Benefit Accrual in a MEPP - Clarification
Pensions Active Benefits PE0236ORG Garnishment of Pensions In Pay
Pensions Inactive Benefits PE0237ORG Portability Rights if Vested but not Locked In
Pensions Active Benefits PE0238ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Pensions Active Benefits PE0239ORG Indexing
Pensions Active Benefits PE0260ORG Consent Benefits Where Amount of Benefit Not Determinable
Pensions Active Benefits PE0261ORG Amendments for Benefit Improvements - Notice and Funding
Pensions Active Benefits PE0262ORG Union Membership as Condition for Benefit Improvement
Pensions Active Benefits PE0263ORG Settlement of Benefits
Pensions Active Benefits PE0264ORG Past Benefits - Members Option
Pensions Active Benefits PE0275ORG Joint and Survivor Pension Waived
Pensions Active Benefits PE0277ORG Value of a Deferred Pension
Pensions Active Benefits PE0289ORG Immediate Vesting
Pensions Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Pensions Active Interest PE0217ORG Average Fund Rate for Employee Contributions
Pensions Active Interest PE0218ORG Crediting Interest on Employee Contributions
Pensions Active Plan Types PE0081ORG Individual Pension Plans
Pensions Active Plan Types PE0107ORG Individual Pension Plans (IPPs)
Pensions Active Plan Types PE0158ORG Approaches and Revenue Canada Considerations
Pensions Active Plan Types PE0159ORG Pension Plans are Not Flexible Benefit Plans
Pensions Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
Pensions Active Surplus PE0089ORG Surplus Withdrawal Applications
Pensions Active Surplus PE0162ORG Partial Wind Up - Identification and Administration of Surplus
Pensions Active Surplus PE0163ORG Application by Employer for Payment of Surplus on Wind Up of Pension Plan
Pensions Active Surplus PE0164ORG Surplus Distribution by Written Agreement - The Role of Legal Counsel
Pensions Active Surplus PE0165ORG Undistributed Surplus on Full or Partial Wind Up
Pensions Active Surplus PE0166ORG Surplus Distribution in Cash in Continuing Plan
Pensions Active Surplus PE0167ORG Allocation of Surplus to Members, Former Members and Other Persons on Wind Up