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 601 to 700 of 1009 entries
Sector Status Category Guidance Number Sort descending Guidance Name
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
Pensions Active Amendments PE0240ORG Defined Contribution to Defined Benefit
Pensions Active Amendments PE0241ORG For Applications Received after March 26, 1992
Pensions Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions
Pensions Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Pensions Active Administration - Pensions PE0244ORG Inquiries to FSCO by the Administrator
Pensions Active Supervisory Approach PE0245ORG Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets
Pensions Active Retirement PE0246ORG Retirement Dates
Pensions Active Commuted Value PE0247ORG Fully Insured Money Purchase Group Annuity
Pensions Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
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 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 Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans
Pensions Active Filing - Pensions PE0257ORG Actuarial Filing for Plan Amendments
Pensions Active Funding PE0258ORG Alternative Settlement Methods for Solvency Valuations
Pensions Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
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 Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
Pensions Active Supervisory Approach 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 Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Pensions Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Pensions Active Multi-jurisdictional issues PE0269ORG When and How to Change the Province of Registration for a Multi-jurisdictional Pension Plan
Pensions Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
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 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 Active Spousal Rights PE0274ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Pensions Active Benefits PE0275ORG Joint and Survivor Pension Waived
Pensions Inactive Commuted Value PE0276ORG Commuted Value Transfers
Pensions Active Benefits PE0277ORG Value of a Deferred Pension
Pensions Active Commuted Value PE0278ORG Recalculation of Transfer Values
Pensions Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
Pensions Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Pensions Active Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
Pensions Active Wind up PE0282ORG Where Employer Sells, Assigns or Disposes the Business or assets for the Business
Pensions Active Wind up PE0283ORG Original and Successor Pension Plans - Section 81 Does Not Preclude Wind Up of Original Plan
Pensions Active Funding PE0284ORG Contributions In-Kind Not Permitted
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 Information and Statements PE0287ORG New Provisions Related to the Disclosure of Records
Pensions Active Wind up PE0288ORG Full and Partial Wind Ups - Frequently Asked Questions
Pensions Active Benefits PE0289ORG Immediate Vesting
Pensions Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
Pensions Active Miscellaneous PE0291ORG Nortel Ontario Beneficiary Direction, Consent & Waiver
Pensions Inactive Filing - Pensions PE0292ORG Options for Prescribed Filings - Frequently Asked Questions
Pensions Inactive Administration - Pensions PE0293ORG Pension Assessments - Frequently Asked Questions
Pensions Inactive Filing - Pensions PE0294ORG Re-filing of Annual Information Return (AIR) and Pension Benefits Guarantee Fund Assessment Certificate (PBGF) Forms - Frequently Asked Questions
Pensions Active Locked-in Accounts PE0295ORG Frequently Asked Questions - Unlocking by Non-resident Former Member -Section 50.0.1 of the PBA
Pensions Active Administration - Pensions PE0296INT Pension Plan Administrator Roles and Responsibilities
Pensions Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
Pensions Inactive Information and Statements PE0299ORG Freedom of Information and Protection of Privacy Act ("FOIPOP") - How to Obtain Information
Pensions Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Pensions Active Act PE0302INT Actions to avoid deregistration of a pension plan under the Federal Income Tax Act
Pensions Inactive Information and Statements PE0303ORG Members’ Annual Statement
Pensions Inactive Filing - Pensions PE0304ORG Change To Actuarial Review Procedure
Pensions Inactive Filing - Pensions PE0305ORG Compliance With Actuarial Professional Standards
Pensions Inactive Filing - Pensions PE0306ORG Actuarial Assumption Guidelines for Final Average Plans - Approval of Actuarial Reports
Pensions Inactive Filing - Pensions PE0307ORG Actuarial Assumptions Guidelines Solvency Valuations
Pensions Inactive Supervisory Approach PE0308ORG Determination of the Solvency Liability Adjustment
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 Administration - Pensions PE0311ORG Finders Fee or Insurance Broker Commission Payable from Pension Fund
Pensions Inactive Administration - Pensions PE0312ORG Payment on Wind Up
Pensions Inactive Administration - Pensions PE0313ORG Costs for Wind Up and Surplus Applications
Pensions Inactive Administration - Pensions PE0314ORG Costs for Wind Up and Surplus Applications
Pensions Inactive Administration - Pensions PE0315ORG Role and Responsibilities
Pensions Inactive Administration - Pensions PE0316ORG Role and Responsibilities
Pensions Inactive Administration - Pensions PE0317ORG Handling of Plan Fund Expenses and Maintenance of Plan Records
Pensions Inactive Administration - Pensions PE0318ORG Insurance Company Not Administrator for Annuity Contracts
Pensions Inactive Administration - Pensions PE0319ORG Mandatory for MEPPs Established by Collective Agreements or Trust Agreements
Pensions Inactive Administration - Pensions PE0320ORG Communications Between PCO and Plan Administrators
Pensions Inactive Administration - Pensions PE0321ORG Approved Pension Forms
Pensions Inactive Administration - Pensions PE0322ORG Requirement To Provide Information To Members
Pensions Inactive Administration - Pensions PE0323ORG Requirement To Make Documents Available On Request
Pensions Inactive Administration - Pensions PE0324ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Pensions Inactive Amendments PE0325ORG Challenge To An Adverse Amendment
Pensions Inactive Amendments PE0326ORG Registration of Amendments
Pensions Inactive Amendments PE0327ORG Surplus Withdrawal Amendments
Pensions Inactive Filing - Pensions PE0328ORG Fees Due Whether Application of Registration Filed & Late Filing Fees
Pensions Inactive Filing - Pensions PE0329ORG Deadlines For Filing Annual Information Returns (AIRs) With Fees
Pensions Inactive Filing - Pensions PE0330ORG Filing Deadlines for Plans Other than Defined Contribution Plans
Pensions Inactive Filing - Pensions PE0331ORG Forms
Pensions Inactive Filing - Pensions PE0332ORG Failure to File
Pensions Inactive Filing - Pensions PE0333ORG Late Fees
Pensions Inactive Filing - Pensions PE0334ORG Late Filing Fees