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 501 to 600 of 1062 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Filing - Pensions PE0304ORG Change To Actuarial Review Procedure
Pensions Inactive Pension Decisions PE0535ORG Role of Presiding Officer at Pre-Hearing Conference
Pensions Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Pensions Inactive Asset Transfers PE0232ORG Asset Transfer Resulting from Sale of Business
Pensions Inactive Commuted Value PE0276ORG Commuted Value Transfers
Pensions Inactive Locked-in Accounts PE0459ORG_ Spousal Consent Form
Pensions Inactive Amendments PE0327ORG Surplus Withdrawal Amendments
Pensions Active Benefits PE0289ORG Immediate Vesting
Pensions Inactive Miscellaneous PE0108ORG Helpful Links
Pensions Inactive Surplus PE0594ORG Application by an Employer for Payment of Surplus from a Wound-up Plan
Pensions Inactive Registration PE0552ORG Preparation of an Application for Registration of a Pension Plan
Pensions Inactive Administration - Pensions PE0607ORG No Obligation For Other Plans To Accept Transfer
Pensions Inactive Filing - Pensions PE0340ORG Notice of Revised Annual Information Return
Pensions Inactive Locking in PE0491ORG Locked-in RRSP Funds - Annuities
Pensions Active Miscellaneous PE0115ORG Superintendent Declarations (from 2009 onwards)
Pensions Active Funding PE0284ORG Contributions In-Kind Not Permitted
Pensions Active Locked-in Accounts PE0040ORG A Guide to Applying for Special Access
Pensions Active Annuities PE0195APP Approach to Requirements After Certain Annuity Purchases for Defined Benefit Plans
Pensions Inactive Locked-in Accounts PE0475ORG 2010 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Pensions Inactive Benefits PE0408ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Active Spousal Rights PE0653ORG Definition of "spouse"
Pensions Inactive Filing - Pensions PE0568ORG Conflicts of Interest and Code of Ethics
Pensions Inactive Miscellaneous PE0411ORG Summer 1995 Bulletin
Pensions Inactive Funding PE0672ORG 2016 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
Pensions Inactive Locked-in Accounts PE0098ORG Pension Unlocking: Non-Hardship
Pensions Inactive Supervisory Approach PE0206INF Pension Sector Emergency Management Response
Pensions Active Locked-in Accounts PE0679ORG FAQs on Locked-in Retirement Accounts (LIRAs)
Pensions Inactive Wind up PE0627ORG Natural Termination of a Pension Plan
Pensions Active Surplus PE0089ORG Surplus Withdrawal Applications
Pensions Active Membership PE0220ORG Cessation of Member Contributions
Pensions Active Administration - Pensions PE0123ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Pensions Active Filing - Pensions PE0022ORG Filing Information for Pension Plan Administrators
Pensions Inactive Investments - Pensions PE0428ORG The Use of Derivatives in Pension Funds, by the Investment Advisory Committee of the Pension Commission of Ontario
Pensions Inactive Miscellaneous PE0526ORG Applications Received Prior to January 1, 1996 - Procedures for Resolution
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0513ORG Coverage and Funding - PBA, 1987 s. 85
Pensions Inactive Locked-in Accounts PE0443ORG Direct Transfer from Plan to LIF, Income Tax Act (Canada) s.147.3
Pensions Inactive Multi-jurisdictional issues PE0025ORG Questions and Answers on 2016 Agreement Respecting Multi-jurisdictional Pension Plans
Pensions Inactive Benefits PE0131ORG Payments from a Defined Contribution/Money Purchase Benefit
Pensions Active Miscellaneous PE0041ORG Consumer Brochures
Pensions Inactive Surplus PE0598ORG Procedures for Applications under ss. 7a(2) of O. Reg. 708/87 (743/91) (Grandfathering Provision)
Pensions Inactive Membership PE0503ORG Students Generally Not Eligible - PBA s. 1(1)
Pensions Inactive Administration - Pensions PE0309ORG Consulting and Actuarial Fees For Bargaining Purposes Not Payable from Pension Fund
Pensions Inactive Administration - Pensions PE0310ORG Expenses Payable from Pension Fund
Pensions Inactive Filing - Pensions PE0305ORG Compliance With Actuarial Professional Standards
Pensions Inactive Pension Decisions PE0536ORG Notice of Pre-Hearing Conference
Pensions Active Funding PE0136ORG Funding Requirements for Designated Plans in Ontario, O.Reg 73/95 Effective When Published
Pensions Inactive Asset Transfers PE0233ORG Partial Asset Transfers Under s. 81 - Superintendent's Consent Required
Pensions Active Commuted Value PE0278ORG Recalculation of Transfer Values
Pensions Inactive Locked-in Accounts PE0460ORG Locked-In LIFs and LIRAs Approved by Other Jurisdictions
Pensions Inactive Amendments PE0379ORG From Defined Benefit to Defined Contribution
Pensions Inactive Benefits PE0357ORG Definition of Bridge Benefit
Pensions Inactive Miscellaneous PE0109ORG Pension Decisions
Pensions Inactive Surplus PE0595ORG Application by an Employer for Payment of Surplus from a Wound-up Plan - PBA ss. 78 and 79, as amended - Regulation 909 s. 8
Pensions Inactive Registration PE0553ORG Guide To Completing A Pension Plan Document Checklist - PBA s. 98
Pensions Inactive Administration - Pensions PE0608ORG No Transfers Outside Canada
Pensions Inactive Filing - Pensions PE0341ORG General Information Regarding Annual Information Returns and Fees.
Pensions Inactive Locking in PE0492ORG Locked-in RRSP Cannot Be Transferred To A RRIF (also ref: Life Income Fund)
Pensions Active Miscellaneous PE0116ORG Superintendent Notices of Intended Decision (from 2009 onwards)
Pensions Inactive Funding PE0396ORG Designated Plans - Requirements for Maximum Funding Valuations
Pensions Active Locked-in Accounts PE0059ORG Financial Hardship Unlocking User Guide For Financial Institutions
Pensions Active Annuities PE0229ORG Mortality Tables and Sex Discrimination
Pensions Inactive Locked-in Accounts PE0476ORG 2010 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Active Wind up PE0282ORG Where Employer Sells, Assigns or Disposes the Business or assets for the Business
Pensions Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Pensions Inactive Information and Statements PE0102ORG General Information About Inquiries and Complaints for Pension Plan Beneficiaries
Pensions Inactive Filing - Pensions PE0569ORG Conflict of Interest Requirement
Pensions Inactive Miscellaneous PE0412ORG Winter - Spring 1996 Bulletin
Pensions Inactive Funding PE0673ORG 2012 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
Pensions Active Locked-in Accounts PE0148ORG Shortened Life Expectancy
Pensions Active Supervisory Approach PE0245ORG Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets
Pensions Active Locked-in Accounts PE0680ORG FAQs for Financial Institutions (LIFs and LRIFs)
Pensions Inactive Wind up PE0628ORG Guideline for Notice of Wind Up of Pension Plan
Pensions Active Surplus PE0162ORG Partial Wind Up - Identification and Administration of Surplus
Pensions Active Membership PE0221ORG Amendment to Terminate Membership not Permitted
Pensions Active Administration - Pensions PE0124ORG Searching for Plan Beneficiaries
Pensions Inactive Filing - Pensions PE0027ORG Requirement to Use Approved Forms
Pensions Inactive Investments - Pensions PE0429ORG Ethical Investments
Pensions Inactive Miscellaneous PE0579ORG General Announcement: The Status of Published PCO Policies under FSCO
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0640ORG Ability to take contribution holidays and pay PBGF assessments – revised as per amendments in Regulation 105/19
Pensions Inactive Locked-in Accounts PE0444ORG Ontario Life Income Funds (LIFs) Direct Transfer of Locked-in Funds and Administration Issues
Pensions Active Multi-jurisdictional issues PE0269ORG When and How to Change the Province of Registration for a Multi-jurisdictional Pension Plan
Pensions Active Benefits PE0132ORG Pregnancy, Parental and Emergency Leave
Pensions Active Miscellaneous PE0042ORG Know the facts about your registered pension plan
Pensions Inactive Surplus PE0597ORG Application by Employer for Payment of Surplus on Partial Wind Up of a Pension Plan
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 Inactive Administration - Pensions PE0311ORG Finders Fee or Insurance Broker Commission Payable from Pension Fund
Pensions Inactive Filing - Pensions PE0306ORG Actuarial Assumption Guidelines for Final Average Plans - Approval of Actuarial Reports
Pensions Inactive Pension Decisions PE0537ORG Release of Pre-Hearing Conference Documents Filed with the Commission
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 Inactive Asset Transfers PE0234ORG Full Asset Transfers Under s. 81 - Superintendent's Consent Required
Pensions Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
Pensions Inactive Locked-in Accounts PE0461ORG Treatment of Funds By Other Jurisdictions
Pensions Active Amendments PE0302INT Actions to avoid deregistration of a pension plan under the Federal Income Tax Act
Pensions Inactive Benefits PE0358ORG Garnishment of Pensions In Pay
Pensions Inactive Miscellaneous PE0112ORG A Guide To Understanding Your Pension Plan
Pensions Inactive Surplus PE0596ORG Application by Employer for Payment of Surplus on Full Wind Up of a Pension Plan
Pensions Inactive Registration PE0554ORG Preparation of an Application for Registration of a Plan Amendment
Pensions Inactive Administration - Pensions PE0558ORG Amendment - Registration Not Confirmed