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 655 entries
Sector Status Category Guidance Number Guidance Name
Pensions Active Surplus PE0168ORG Distribution of Surplus to Employer on Partial Wind Up
Pensions Active Spousal Rights PE0090ORG Payment of A Survivor Pension Small Amount - Section 44(7) of the Pension Benefits Act
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 Active Spousal Rights PE0274ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Pensions Inactive Information and Statements PE0102ORG File a complaint
Pensions Active Information and Statements PE0254ORG Member's Right to Information, Annual Statements, Termination Statements, Notices, PBA 1990, s. 25-30, 42, O. Reg. 909 s. 28, 39-46 Effective When Published
Pensions Active Information and Statements PE0255ORG Members’ Annual Statements and Termination Statements
Pensions Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
Pensions Active Information and Statements PE0287ORG New Provisions Related to the Disclosure of Records
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 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 Refunds PE0160ORG Refund of Additional Voluntary Contributions to Active Members
Pensions Active Refunds PE0271ORG Application for Reimbursement of Employer Overpayment from a Continuing Pension Plan
Pensions Active Refunds PE0272ORG Application for Refund of Contributions to Plan Members or Former Members
Pensions Active Registration PE0161ORG Registration of a Pension Plan and a Pension Plan Amendment
Pensions Active Advisory Committees PE0228ORG Purpose of Plan Advisory Committees
Pensions Active Retirement PE0246ORG Retirement Dates
Pensions Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
FP/FA Active Supervisory Framework FP0002APP Financial Professionals Title Protection – Supervisory Framework
CU-CP Active Supervisory Framework CU0083APP Risk Based Supervisory Framework
Mortgage Active Reporting - Mortgage Brokering MB0035ORG Reporting Requirements for Mortgage Administrators
General Regulatory Active Service Standards - General Regulatory GR0009APP FSRA Service Standards
Pensions Inactive Administration - Pensions PE0023ORG Information for Pension Plan Administrators
Pensions Inactive Administration - Pensions PE0030ORG Pension Assessments
Pensions Active Administration - Pensions PE0045ORG Retention Schedule for Pension Plan Records
Pensions Active Administration - Pensions PE0049ORG FAQs - Pension Services Portal (PSP)
Pensions Active Administration - Pensions PE0077ORG Annual Statements of Members' Pension Benefits - Statement of Investment Policies and Procedures Content
Pensions Active Administration - Pensions PE0078ORG Biennial Statements Required for Former and Retired Members
Pensions Active Administration - Pensions PE0084ORG Opting out of the new grow-in provisions by JSPPs and MEPPs
Pensions Active Administration - Pensions PE0085ORG New Definitions for "Retired Member" and "Former Member"
Pensions Inactive Administration - Pensions PE0099ORG Accessing Plan Records and Information
Pensions Active Administration - Pensions PE0118ORG Pension Fund Administration – Responsibilities of Fund Holders
Pensions Inactive Administration - Pensions PE0119ORG Fees and Expenses for Wind Ups and Surplus Refund Applications
Pensions Active Administration - Pensions PE0120ORG Management and Retention of Pension Plan Records by the Administrator
Pensions Active Administration - Pensions PE0121ORG Administrator’s Management of Inquiries and Complaints from Plan Beneficiaries
Pensions Active Administration - Pensions PE0122ORG Use of Superintendent Approved Pension Forms -PBA s. 113.2
Pensions Active Administration - Pensions PE0123ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Pensions Active Administration - Pensions PE0124ORG Searching for Plan Beneficiaries
Pensions Inactive Administration - Pensions PE0125ORG Waiver of Biennial Statements for Missing Former and Retired Members
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 Inactive Administration - Pensions PE0210ORG Administrative Fees and Expenses Payable from Pension Fund
Pensions Inactive Administration - Pensions PE0211ORG Payable from Pension Fund
Pensions Active Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
Pensions Inactive Administration - Pensions PE0249ORG Administrative Fees and Expenses Payable from Pension Fund
Pensions Inactive Administration - Pensions PE0250ORG Payable from Pension Fund
Pensions Inactive Administration - Pensions PE0251ORG Administrator Role and Responsibilities
Pensions Inactive Administration - Pensions PE0252ORG Insurance Company Not Administrator for Guaranteed Annuity Contracts
Pensions Active Administration - Pensions PE0253ORG Requirement to Provide Information to Members
Pensions Inactive Administration - Pensions PE0293ORG Pension Assessments - Frequently Asked Questions
Pensions Active Administration - Pensions PE0296INT Pension Plan Administrator Roles and Responsibilities
HSP Inactive Annual Information Return (AIR) - HSP HP0003ORG Health Service Providers 2016 AIR Results Summary Report
HSP Inactive Annual Information Return (AIR) - HSP HP0004ORG Health Service Providers 2017 AIR Results Summary Report
HSP Inactive Annual Information Return (AIR) - HSP HP0029ORG Licensed Health Service Provider Frequently Asked Questions on the AIR and Annual Regulatory Fee
HSP Inactive Annual Information Return (AIR) - HSP HP0030ORG Sample - Health Service Provider Annual Information Return (AIR)
HSP Inactive Annual Information Return (AIR) - HSP HP0034ORG Health Service Provider Sector Reports
HSP Inactive Annual Information Return (AIR) - HSP HP0035ORG Health Service providers: How to update your contact information and file the Annual Information Return (AIR)
FP/FA Active Application - FP/FA FP0001APP Financial Professionals Title Protection – Administration of Applications
Mortgage Active Application - Mortgage Brokering MB0021ORG Mortgage Administrator Licence Application - Instructions for completing the application
Mortgage Active Application - Mortgage Brokering MB0022ORG Mortgage Brokerage Licence Application - Instructions for completing the application
Mortgage Active Compliance - Mortgage Brokering MB0013ORG Compliance Checklist for Mortgage Brokerages, Brokers & Agents
Mortgage Active Compliance - Mortgage Brokering MB0014ORG Compliance Checklist for Managing the Mortgage Administrator, Keeping Records and Trust Accounts
Mortgage Inactive Compliance - Mortgage Brokering MB0034ORG Mortgage Brokering Sector Compliance Reviews
General Regulatory Inactive Consumer Protection - General Regulatory GR0001ORG Treating Financial Services Consumers Fairly Guideline: Frequently Asked Questions
General Regulatory Inactive Consumer Protection - General Regulatory GR0002ORG Treating Financial Services Consumers Fairly Guideline
General Regulatory Active Consumer Protection - General Regulatory GR0008APP Fair Treatment of Customers in Insurance
Mortgage Inactive Errors & Omissions Insurance - Mortgage Brokering MB0018ORG Errors & Ommisions Insurance Requirements
CU-CP Active Filing - CU-CP CU0027ORG Filing Requirements for Insured Institutions
General Regulatory Inactive Filing - General Regulatory GR0003ORG Rule #1 - Electronic Service and Delivery Rule
General Regulatory Inactive Filing - General Regulatory GR0004ORG Rule #2 - Mandatory Electronic Filings Rule
General Regulatory Inactive Filing - General Regulatory GR0005ORG Superintendent's Electronic Service & Delivery and Filing Rules
Insurance Inactive Filing - Insurance PC0007ORG FILING INFORMATION FOR INSURERS LICENSED IN ONTARIO
Insurance Inactive Filing - Insurance PC0008ORG Notice - Filing of 2018 Annual Return for Ontario - Extra provincial insurance companies licensed in Ontario
Insurance Inactive Filing - Insurance PC0009ORG Notice of Filing of 2018 Annual Return for Ontario - Ontario incorporated farm mutuals
Insurance Inactive Filing - Insurance PC0010ORG Notice - Filing of 2018 Annual Return for Ontario - Ontario incorporated insurers and reinsurers, fraternal societies, and reciprocal insurance exchanges
Insurance Inactive Filing - Insurance PC0011ORG 2018 Annual Return Instructions to Ontario incorporated insurers and reinsurers, fraternal societies, and reciprocal insurance exchanges
Insurance Inactive Filing - Insurance PC0013ORG Annual Returns & Instructions
Insurance Inactive Filing - Insurance PC0015ORG Year-end Considerations
Pensions Inactive Filing - Pensions PE0020ORG Annual Information Return Fee Structure
Pensions Active Filing - Pensions PE0022ORG Filing Information for Pension Plan Administrators
Pensions Inactive Filing - Pensions PE0027ORG Requirement to Use Approved Forms
Pensions Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
Pensions Inactive Filing - Pensions PE0051ORG Superintendent of Financial Services Approved Family Law Forms
Pensions Active Filing - Pensions PE0057ORG Financial Statements
Pensions Inactive Filing - Pensions PE0066ORG Pension Forms
Pensions Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Pensions Active Filing - Pensions PE0126ORG General Information Regarding Annual Information Returns
Pensions Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
Pensions Active Filing - Pensions PE0135ORG Extension of Deadline for Filings with FSCO
Pensions Active Filing - Pensions PE0139ORG Disclosure of Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Pensions Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Pensions Active Filing - Pensions PE0257ORG Actuarial Filing for Plan Amendments