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 401 to 500 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Family Law PE0101ORG Carrigan v. Carrigan Estate - Supreme Court of Canada Denies Leave
Pensions Inactive Surplus PE0602ORG Surplus Attributable to Employee and Employer Contributions on Plan Wind Up
Pensions Active Funding PE0258ORG Alternative Settlement Methods for Solvency Valuations
Pensions Inactive Membership PE0380ORG Deadline for Membership Not Acceptable
Pensions Inactive Commuted Value PE0383ORG Early Retirement Benefits
Pensions Inactive Administration - Pensions PE0250ORG Payable from Pension Fund
Pensions Active Wind up PE0179ORG Payment of Benefits on Partial Wind Up
Pensions Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Pensions Inactive Locking in PE0497ORG Application of Pre and Post 1987 Vesting And Locking-In Rules
Pensions Inactive Asset Transfers PE0128ORG Types of Asset Transfers
Pensions Inactive Locked-in Accounts PE0454ORG 2002 LIF Maximum Withdrawal Amount Table
Pensions Active Benefits PE0262ORG Union Membership as Condition for Benefit Improvement
Pensions Inactive Surplus PE0589ORG Surplus Distribution - The Role of Legal Counsel in Obtaining Written Consent
Pensions Inactive Funding PE0656ORG Treatment of Excess Contributions (pre May 21, 2019)
Pensions Inactive Refunds PE0548ORG Extension of Time Limit Under Section 78(4) - PBA s. 105
Pensions Active Supervisory Approach PE0197APP Pension Sector Guiding Principles
Pensions Inactive Administration - Pensions PE0319ORG Mandatory for MEPPs Established by Collective Agreements or Trust Agreements
Pensions Inactive Wind up PE0622ORG Filing Deadlines
Pensions Inactive Filing - Pensions PE0334ORG Late Filing Fees
Pensions Inactive Forms - General PE0662ORG New FSCO Pension Forms Due to Amended Definition of "Spouse" Under the Pension Benefits Act (Form 1, Form 3, Form 4, Form 5, Form 6, and Form 6.1) - 2005
Pensions Inactive Asset Transfers PE0356ORG Superintendent Consent to Transfer of Assets (Sale Before 1188; Transfer After 1188)
Pensions Inactive Locked-in Accounts PE0471ORG 2008 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Benefits PE0368ORG Survivor Benefit Waived
Pensions Inactive Spousal Rights PE0564ORG Joint and Survivor Requirement and Waiver
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0510ORG Late Assessment Payments - Calculation of Interest - 1995 - O. Reg. 909 s. 37
Pensions Inactive Wind up PE0671ORG FAQs - Wind Up (2010 - 2012)
Pensions Inactive Filing - Pensions PE0393ORG Master Trust Arrangements
Pensions Active Miscellaneous PE0286ORG Bill 236, Pension Benefits Amendment Act, 2010 - Frequently Asked Questions
Pensions Active Locked-in Accounts PE0094ORG FAQs on Unlocking a Locked-in Account if you are a Non-Resident of Canada
Pensions Inactive Locked-in Accounts PE0645ORG Eligibility for Financial Hardship Access to Locked-In Funds (2000)
Pensions Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
Pensions Inactive Funding PE0013ORG 2018 Report on the Funding of Defined Benefit Pension Plans in Ontario - 15th Annual Report
Pensions Active Membership PE0155ORG Class of Employees
Pensions Active Commuted Value PE0202APP Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans)
Pensions Active Administration - Pensions PE0118ORG Pension Fund Administration – Responsibilities of Fund Holders
Pensions Inactive 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 Inactive Miscellaneous PE0103ORG FSRA Pension Plan Information Access
Pensions Inactive Investments - Pensions PE0145ORG Statements of Investment Policies and Procedures (SIPPs) for Member-Directed Defined Contribution Plans
Pensions Inactive Pension Decisions PE0530ORG Rules of Practice for Proceedings Under Section 89 of the Act: General, PreHearing Conferences, Settlement Conferences, Disclosure, Written Hearings, Electronic Hearings
Pensions Inactive Miscellaneous PE0517ORG Tips for Dealing with the PCO
Pensions Inactive Locked-in Accounts PE0439ORG LIF Explanation and Tables for Minimum and Maximum Withdrawal Percentages
Pensions Active Family Law PE0225INT Administration of pension benefits upon marriage breakdown
Pensions Inactive Surplus PE0603ORG Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
Pensions Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Pensions Inactive Membership PE0498ORG Deadline For Membership Not Acceptable
Pensions Inactive Commuted Value PE0652ORG Commuted Value Calculation Standard - FAQs
Pensions Inactive Administration - Pensions PE0251ORG Administrator Role and Responsibilities
Pensions Active Wind up PE0180ORG Natural Termination of a Pension Plan
Pensions Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Pensions Inactive Locking in PE0486ORG Shortened Life Expectancy
Pensions Active Asset Transfers PE0205APP Supervisory Approach to Defined Benefit Asset Transfers Under the Pension Benefits Act
Pensions Inactive Locked-in Accounts PE0455ORG 2003 LIF Maximum Payment Amount Table
Pensions Active Benefits PE0263ORG Settlement of Benefits
Pensions Inactive Surplus PE0590ORG Surplus Distribution to an Employer - PBA, s. 78 and 79 and Reg. 909, s. 8
Pensions Inactive Funding PE0657ORG Solvency Funding Relief Questions Answered (2009)
Pensions Active Registration PE0161ORG Registration of a Pension Plan and a Pension Plan Amendment
Pensions Active Supervisory Approach PE0199APP Supervisory Approach for Single Employer Defined Benefit Pension Plans that are Actively Monitored
Pensions Inactive Administration - Pensions PE0320ORG Communications Between PCO and Plan Administrators
Pensions Inactive Wind up PE0623ORG Individual Statement At Wind Up
Pensions Inactive Filing - Pensions PE0335ORG Late Filing Fees - How to Calculate Interest on Overdue Annual Filing Fee Payments
Pensions Inactive Miscellaneous PE0112ORG A Guide To Understanding Your Pension Plan
Pensions Inactive Asset Transfers PE0504ORG General Procedures For Plan Mergers ­ PBA, 1987 ss. 27(1), s. 82
Pensions Inactive Locked-in Accounts PE0472ORG 2008 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Benefits PE0369ORG Transfer to Locked-in RRSP May Result In Loss Of Rights
Pensions Inactive Spousal Rights PE0565ORG Entitlement to Spousal Joint and Survivor Benefit - PBA, 1990, s. 44
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0511ORG Late Assessment Payments - Updated Interest Table
Pensions Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
Pensions Inactive Multi-jurisdictional issues PE0016ORG E-blast - MJPPA - to plans without Quebec members
Pensions Active Wind up PE0676ORG New Requirements for Grow-In, Opting Out of Grow-In and Partial Wind Up
Pensions Inactive Filing - Pensions PE0394ORG Fund Statements Or Plan Statements
Pensions Active Miscellaneous PE0291ORG Nortel Ontario Beneficiary Direction, Consent & Waiver
Pensions Active Locked-in Accounts PE0095ORG FAQs on New Life Income Funds (LIFs)
Pensions Inactive Locked-in Accounts PE0646ORG Financial Hardship Unlocking Fees (2009)
Pensions Inactive Plan Types PE0520ORG Pension Plans are Not Flexible Benefit Plans
Pensions Inactive Funding PE0014ORG Quarterly Update on Estimated Solvency Funded Status of Defined Benefit Plans in Ontario
Pensions Active Membership PE0156ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Pensions Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Pensions Inactive Administration - Pensions PE0119ORG Fees and Expenses for Wind Ups and Surplus Refund Applications
Pensions Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Inactive Miscellaneous PE0104ORG Consultations and Proposed Legislation
Pensions Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
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 Miscellaneous PE0519ORG No Civil Collection By PCO
Pensions Inactive Locked-in Accounts PE0440ORG_ Amendments to the ITA (Canada) Regulation and Effect on LIFs
Pensions Inactive Family Law PE0650ORG Family law - Questions & Answers (pre 2016)
Pensions Inactive Surplus PE0604ORG Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
Pensions Active Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Pensions Inactive Membership PE0500ORG Mandatory vs Voluntary - PBA, 1987 c. 10(1)2, s. 26
Pensions Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As
Pensions Inactive Administration - Pensions PE0252ORG Insurance Company Not Administrator for Guaranteed Annuity Contracts
Pensions Active Wind up PE0181ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Pensions Active Filing - Pensions PE0257ORG Actuarial Filing for Plan Amendments
Pensions Inactive Locking in PE0487ORG Interest Locked in
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 Locked-in Accounts PE0456ORG Spousal Death Benefit
Pensions Active Benefits PE0264ORG Past Benefits - Members Option
Pensions Inactive Surplus PE0591ORG Levels of Consent Required Pursuant to Section 10.1 of Regulation 909
Pensions Inactive Funding PE0658ORG Other Changes to the Regulation - O.Reg. 239/09
Pensions Inactive Registration PE0549ORG Changing Province Of Registration
Pensions Inactive Supervisory Approach PE0200INF Pension Sector Emergency Management Response