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 701 to 800 of 1013 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Filing - Pensions PE0334ORG Late Filing Fees
Pensions Inactive Filing - Pensions PE0335ORG Late Filing Fees - How to Calculate Interest on Overdue Annual Filing Fee Payments
Pensions Inactive Filing - Pensions PE0336ORG Late AIR Filing Fees - Updated Interest Table
Pensions Inactive Filing - Pensions PE0337ORG Interest on Late AIR Fees
Pensions Inactive Filing - Pensions PE0338ORG New Fees
Pensions Inactive Filing - Pensions PE0339ORG Revenue Canada Annual Information Return
Pensions Inactive Filing - Pensions PE0340ORG Notice of Revised Annual Information Return
Pensions Inactive Filing - Pensions PE0341ORG General Information Regarding Annual Information Returns and Fees.
Pensions Inactive Filing - Pensions PE0342ORG General Information Regarding Annual Information Returns and Pension Assessments
Pensions Inactive Filing - Pensions PE0343ORG Which AIRs Required at Wind Up
Pensions Inactive Filing - Pensions PE0344ORG Unsigned AIRs
Pensions Inactive Annuities PE0345ORG Guaranteed Annuity Contracts
Pensions Inactive Annuities PE0346ORG Fully Insured Money Purchase Group Annuity
Pensions Inactive Annuities PE0347ORG Mortality Tables and Sex Discrimination
Pensions Inactive Asset Transfers PE0348ORG Asset Transfer - Successor Plans
Pensions Inactive Asset Transfers PE0349ORG Asset Transfer - Successor Plans
Pensions Inactive Asset Transfers PE0350ORG Notification of Change of Carrier
Pensions Inactive Asset Transfers PE0351ORG Types of Asset Transfers
Pensions Inactive Asset Transfers PE0352ORG Asset Transfers Between Insurance Contracts or Policies
Pensions Inactive Asset Transfers PE0353ORG Interim Transfer of Assets on Purchase and Sale
Pensions Inactive Asset Transfers PE0354ORG Superintendent Consent Required for Asset Transfer under subsection 81(8)
Pensions Inactive Asset Transfers PE0355ORG Asset Transfers under Section 81 - Superintendent's Consent Required
Pensions Inactive Asset Transfers PE0356ORG Superintendent Consent to Transfer of Assets (Sale Before 1188; Transfer After 1188)
Pensions Inactive Benefits PE0357ORG Definition of Bridge Benefit
Pensions Inactive Benefits PE0358ORG Garnishment of Pensions In Pay
Pensions Inactive Benefits PE0359ORG Form of Benefit Payment
Pensions Inactive Benefits PE0360ORG Pregnancy and Parental Leave
Pensions Inactive Benefits PE0361ORG Pregnancy and Parental Leave - Employee Contributions
Pensions Inactive Benefits PE0362ORG Pregnancy and Parental Leave Governed By The Employment Standards Amendment Act
Pensions Inactive Benefits PE0363ORG Pregnancy and Parental Leave Cannot Be Conditional
Pensions Inactive Benefits PE0364ORG Portability Rights If Vested But Not Locked-In
Pensions Inactive Benefits PE0365ORG Improvement Of Benefits In Ongoing Plans
Pensions Inactive Benefits PE0366ORG Union Membership as Condition for Benefit Improvement
Pensions Inactive Benefits PE0367ORG Same-Sex Spousal Benefits - Leshner Ruling Explained
Pensions Inactive Benefits PE0368ORG Survivor Benefit Waived
Pensions Inactive Benefits PE0369ORG Transfer to Locked-in RRSP May Result In Loss Of Rights
Pensions Inactive Membership PE0370ORG Clarification (formerly Interpretation Bulletin I)
Pensions Inactive Membership PE0371ORG Class and Eligibility
Pensions Inactive Membership PE0372ORG_ Individuals
Pensions Inactive Membership PE0373ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Pensions Inactive Membership PE0374ORG Requirements For Full and Part-Time Employees
Pensions Inactive Membership PE0375ORG Part-time Employees and YMPE Test
Pensions Inactive Membership PE0376ORG Seasonal Workers
Pensions Inactive Commuted Value PE0377ORG Calculation In A Continuing Plan
Pensions Inactive Commuted Value PE0378ORG Computation and Interest Requirements
Pensions Inactive Amendments PE0379ORG From Defined Benefit to Defined Contribution
Pensions Inactive Membership PE0380ORG Deadline for Membership Not Acceptable
Pensions Inactive Filing - Pensions PE0381ORG Extension of Deadline for Funding in Active Defined Benefit Plans
Pensions Inactive Filing - Pensions PE0382ORG Extension of Deadline for Filings
Pensions Inactive Commuted Value PE0383ORG Early Retirement Benefits
Pensions Inactive Pension Decisions PE0384ORG Enforcement Matters to be Published Charges - Charges are Laid under the PBA
Pensions Inactive Pension Decisions PE0385ORG Charges are Laid under the PBA - Union Drawn Steel
Pensions Inactive Pension Decisions PE0386ORG Results of Charges Laid Under the PBA and Regulations
Pensions Inactive Pension Decisions PE0387ORG Charges Laid under the PBA and Regulations - Union Drawn Steel Co. Ltd. and Maysfield Properety Management (1987) Inc.
Pensions Inactive Pension Decisions PE0388ORG Ongoing Cases under the PBA and Regulations
Pensions Inactive Filing - Pensions PE0389ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Pensions Inactive Filing - Pensions PE0390ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Pensions Inactive Filing - Pensions PE0391ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Pensions Inactive Filing - Pensions PE0392ORG CICA Guideline For Annual Audited Statements
Pensions Inactive Filing - Pensions PE0393ORG Master Trust Arrangements
Pensions Inactive Filing - Pensions PE0394ORG Fund Statements Or Plan Statements
Pensions Inactive Filing - Pensions PE0394ORG Revised Filing Requirements
Pensions Inactive Filing - Pensions PE0395ORG Requirement for Auditor's Report
Pensions Inactive Funding PE0396ORG Designated Plans - Requirements for Maximum Funding Valuations
Pensions Inactive Funding PE0397ORG Solvency Funding and the PBGF - Amendments to Regulation
Pensions Inactive Funding PE0398ORG Impact Of Solvency Funding
Pensions Inactive Funding PE0399ORG Contribution Holidays and Actuarial Reports
Pensions Inactive Funding PE0400ORG Re-filing Election Report
Pensions Inactive Funding PE0401ORG No Suspension of Contributions in Defined Contribution Plans
Pensions Inactive Funding PE0402ORG Cessation of Member Contributions
Pensions Inactive Supervisory Approach PE0403ORG Disclosure Requirements for Financial Statements Filed Pursuant to Regulation
Pensions Inactive Supervisory Approach PE0405ORG Court Proceedings – Involvement of FSCOSuperintendent of Financial Services
Pensions Inactive Benefits PE0406ORG Age-Related Benefit Formulae
Pensions Inactive Benefits PE0407ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Inactive Benefits PE0408ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Inactive Miscellaneous PE0409ORG Winter 1995 Bulletin
Pensions Inactive Miscellaneous PE0410ORG Spring 1995 Bulletin
Pensions Inactive Miscellaneous PE0411ORG Summer 1995 Bulletin
Pensions Inactive Miscellaneous PE0412ORG Winter - Spring 1996 Bulletin
Pensions Inactive Miscellaneous PE0413ORG Fall-Winter 1997 Bulletin
Pensions Inactive Miscellaneous PE0414ORG Pension Plan Survival and the PCO A Two Way Street
Pensions Inactive Miscellaneous PE0415ORG Fiduciary Responsibility - A Regulator's Viewpoint
Pensions Inactive Miscellaneous PE0416ORG PCO Affected by Government Constraints New Approach to Communications Adopted
Pensions Inactive Miscellaneous PE0417ORG Invitation to Serve on Advisory Committees to the PCO
Pensions Inactive Miscellaneous PE0418ORG PCO Advisory Committee Members
Pensions Inactive Miscellaneous PE0419ORG Publication of Decisions made under the Pension Benefits Act, R.S.O. 1990, c. P.8
Pensions Inactive Multi-jurisdictional issues PE0420ORG How to Change Province of Registration
Pensions Inactive Multi-jurisdictional issues PE0421ORG Compliance Amendments Required For Quebec Members
Pensions Inactive Multi-jurisdictional issues PE0422ORG Documents At PCO For Plans in Other Provinces
Pensions Inactive Interest PE0423ORG Crediting Interest on Employee Contributions
Pensions Inactive Interest PE0424ORG Minimum and Maximum Rates
Pensions Inactive Interest PE0425ORG Credited Interest
Pensions Inactive Investments - Pensions PE0426ORG Derivative Instruments - Futures and Options
Pensions Inactive Investments - Pensions PE0427ORG Use of Derivatives Significant Issues for Pension Funds
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 Investments - Pensions PE0429ORG Ethical Investments
Pensions Inactive Investments - Pensions PE0430ORG Investment in a Limited Partnership
Pensions Inactive Investments - Pensions PE0431ORG Letters of Credit As Collateral In Securities Lending
Pensions Inactive Investments - Pensions PE0432ORG Prudence
Pensions Inactive Investments - Pensions PE0433ORG Securities Investments