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 501 to 600 of 1001 entries
Sector Status Category Guidance Number Sort descending Guidance Name
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 Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Pensions Active Investments - Pensions PE0144ORG Prudent Investment Practices for Derivatives
Pensions Active Investments - Pensions PE0145ORG Statements of Investment Policies and Procedures (SIPPs) for Member-Directed Defined Contribution Plans
Pensions Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
Pensions Active Investments - Pensions PE0147ORG Overview of Statements of Investments Policies and Procedures (SIPP) Requirements
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 Membership PE0154ORG Eligibility for Membership in a Pension Plan
Pensions Active Membership PE0155ORG Class of Employees
Pensions Active Membership PE0156ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Pensions Active Membership PE0157ORG Mandatory versus Optional Membership in a Pension Plan
Pensions Active Plan Types PE0158ORG Approaches and Revenue Canada Considerations
Pensions Active Plan Types PE0159ORG Pension Plans are Not Flexible Benefit Plans
Pensions Active Refunds PE0160ORG Refund of Additional Voluntary Contributions to Active Members
Pensions Active Registration PE0161ORG Registration of a Pension Plan and a Pension Plan Amendment
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 - PBA s. 63(7) and 70(5) - Regulation 909 s. 8
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 Commuted Value PE0169ORG Timing of Termination Statement
Pensions Active Commuted Value PE0170ORG No Obligation For Other Plans To Accept Transfer
Pensions Active Commuted Value PE0171ORG No Transfers Outside Canada
Pensions Active Commuted Value PE0172ORG Contractual Provision for Indexation
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 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 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 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 Annuities PE0195APP Approach to Requirements After Certain Annuity Purchases for Defined Benefit Plans
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 Supervisory Approach PE0197APP Pension Sector Guiding Principles
Pensions Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
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 Commuted Value PE0202APP Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans)
Pensions Active Administration - Pensions PE0203INF Missing Members Principles and Practices
Pensions Active Administration - Pensions PE0204APP Waiver of Biennial Statements for Missing Former and Retired Members
Pensions Active Asset Transfers PE0205APP Supervisory Approach to Defined Benefit Asset Transfers Under the Pension Benefits Act
Pensions Inactive Supervisory Approach PE0206INF Pension Sector Emergency Management Response
Pensions Active Spousal Rights PE0207ORG Marriage Breakdown and Pension Credits
Pensions Active Spousal Rights PE0208ORG Additional Options to Spouse on Marriage Breakdown
Pensions Active Spousal Rights PE0209ORG Options to Spouse on Marriage Breakdown
Pensions Inactive Administration - Pensions PE0210ORG Administrative Fees and Expenses Payable from Pension Fund
Pensions Inactive Administration - Pensions PE0211ORG Payable from Pension Fund
Pensions Active Funding PE0212ORG Collection of Unremitted Contribution
Pensions Active Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Pensions Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Pensions Active Funding PE0215ORG Failure to Remit Member Contributions
Pensions Active Funding PE0216ORG Suspension of Employer Contributions in Defined Contribution Plans
Pensions Active Interest PE0217ORG Average Fund Rate for Employee Contributions
Pensions Active Interest PE0218ORG Crediting Interest on Employee Contributions
Pensions Active Membership PE0219ORG No Transfer Rights on Suspension of Plan Membership
Pensions Active Membership PE0220ORG Cessation of Member Contributions
Pensions Active Membership PE0221ORG Amendment to Terminate Membership not Permitted
Pensions Active Membership PE0222ORG Termination of Plan Membership Without Termination of Employment
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 Active Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
Pensions Active Family Law PE0225INT Administration of pension benefits upon marriage breakdown
Pensions Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Pensions Active Funding PE0227ORG Requirement for Submission of Actuarial Reports and Cost Certificates
Pensions Active Advisory Committees PE0228ORG Purpose of Plan Advisory Committees
Pensions Active Annuities PE0229ORG Mortality Tables and Sex Discrimination
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 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