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 801 to 900 of 1001 entries
Sector Status Category Guidance Number Sort descending Guidance Name
Pensions Inactive Locked-in Accounts PE0440ORG_ Amendments to the ITA (Canada) Regulation and Effect on LIFs
Pensions Inactive Locked-in Accounts PE0441ORG Life Income Fund Update and Revised Schedule 1 of Regulation 909
Pensions Inactive Locked-in Accounts PE0442ORG No Provision for Small Amounts
Pensions Inactive Locked-in Accounts PE0443ORG Direct Transfer from Plan to LIF, Income Tax Act (Canada) s.147.3
Pensions Inactive Locked-in Accounts PE0444ORG Ontario Life Income Funds (LIFs) Direct Transfer of Locked-in Funds and Administration Issues
Pensions Inactive Locked-in Accounts PE0445ORG Transfer of Locked-in Funds by Financial Institutions
Pensions Inactive Locked-in Accounts PE0446ORG Minimum and Maximum Withdrawals
Pensions Inactive Locked-in Accounts PE0447ORG 1995 Maximum Withdrawals
Pensions Inactive Locked-in Accounts PE0448ORG 1996 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0449ORG 1997 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0450ORG 1998 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0451ORG 1999 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0452ORG 2000 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0453ORG 2001 LIF Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0454ORG 2002 LIF Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0455ORG 2003 LIF Maximum Payment Amount Table
Pensions Inactive Locked-in Accounts PE0456ORG Spousal Death Benefit
Pensions Inactive Locked-in Accounts PE0457ORG Spousal Pre-retirement Death Benefit
Pensions Inactive Locked-in Accounts PE0458ORG Spousal Consent Required
Pensions Inactive Locked-in Accounts PE0459ORG_ Spousal Consent Form
Pensions Inactive Locked-in Accounts PE0460ORG Locked-In LIFs and LIRAs Approved by Other Jurisdictions
Pensions Inactive Locked-in Accounts PE0461ORG Treatment of Funds By Other Jurisdictions
Pensions Inactive Locked-in Accounts PE0462ORG General Requirements
Pensions Inactive Locked-in Accounts PE0463ORG Locked-In Retirement Accounts (LIRAs)
Pensions Inactive Locked-in Accounts PE0464ORG Life Income Funds (LIFs)
Pensions Inactive Locked-in Accounts PE0465ORG Schedule 1 Life Income Funds (Old LIFs)
Pensions Inactive Locked-in Accounts PE0466ORG Schedule 1.1 Life Income Funds (New LIFs)
Pensions Inactive Locked-in Accounts PE0467ORG 2004 LIF Maximum Payment Amount Table
Pensions Inactive Locked-in Accounts PE0468ORG 2005 LIF Maximum Payment Amount Table
Pensions Inactive Locked-in Accounts PE0469ORG 2006 LIF Maximum Payment Amount Table
Pensions Inactive Locked-in Accounts PE0470ORG 2007 LIF Maximum Payment Amount Table
Pensions Inactive Locked-in Accounts PE0471ORG 2008 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0472ORG 2008 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0473ORG 2009 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0474ORG 2009 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0475ORG 2010 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0476ORG 2010 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0477ORG 2011 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0478ORG 2012 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0479ORG 2013 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0480ORG 2014 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0481ORG 2015 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0482ORG 2016 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0483ORG 2017 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0484ORG 2018 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Locked-in Accounts PE0485ORG Locked-In Retirement Income Funds (LRIFs)
Pensions Inactive Locking in PE0486ORG Shortened Life Expectancy
Pensions Inactive Locking in PE0487ORG Interest Locked in
Pensions Inactive Locking in PE0488ORG Locked-in RRSP Can Purchase Annuity At Age 55
Pensions Inactive Locking in PE0489ORG Effect Of Legislation on Locked in RRSP Funds
Pensions Inactive Locking in PE0490ORG How to Administer Locked-In Money as a Pension
Pensions Inactive Locking in PE0491ORG Locked-in RRSP Funds - Annuities
Pensions Inactive Locking in PE0492ORG Locked-in RRSP Cannot Be Transferred To A RRIF (also ref: Life Income Fund)
Pensions Inactive Locking in PE0493ORG Locking In of Pension Funds When Member Leaves the Country
Pensions Inactive Locking in PE0494ORG On Termination
Pensions Inactive Locking in PE0495ORG Non-Redeemable RRSP Investment
Pensions Inactive Locking in PE0496ORG Self-Directed RRSPs And Home Mortgages
Pensions Inactive Locking in PE0497ORG Application of Pre and Post 1987 Vesting And Locking-In Rules
Pensions Inactive Membership PE0498ORG Deadline For Membership Not Acceptable
Pensions Inactive Membership PE0499ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Pensions Inactive Membership PE0500ORG Mandatory vs Voluntary - PBA, 1987 c. 10(1)2, s. 26
Pensions Inactive Membership PE0501ORG Mandatory and Voluntary - Changes After Effective Date
Pensions Inactive Membership PE0502ORG No Transfer Rights on Suspension of Plan Membership - PBA, 1987 ss. 64(1)
Pensions Inactive Membership PE0503ORG Students Generally Not Eligible - PBA s. 1(1)
Pensions Inactive Asset Transfers PE0504ORG General Procedures For Plan Mergers ­ PBA, 1987 ss. 27(1), s. 82
Pensions Inactive Asset Transfers PE0505ORG Merger Policy - September 1993 - PBA, 1990 s. 81, O. Reg. 909 s. 7
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0506ORG Assessment Based on Last Report Regulation 909 ss. 3(1) and 37
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0507ORG Assessments Subject to Retail Sales Tax
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0508ORG Assessment As An Administrative Expense - O. Reg. 708/87 s. 33
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0509ORG Assessment for Periods Not Covered by Last Report Regulation 909 ss. 7, 37
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0510ORG Late Assessment Payments - Calculation of Interest - 1995 - O. Reg. 909 s. 37
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0511ORG Late Assessment Payments - Updated Interest Table
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0512ORG Assessment and Member Fees
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0513ORG Coverage and Funding - PBA, 1987 s. 85
Pensions Inactive Miscellaneous PE0514ORG 1) How To Get Assistance from the PCO 2) Telephone Enquiries to the PCO
Pensions Inactive Miscellaneous PE0515ORG Contacts for Assistance - AIR and PBGF Assessment Certificates
Pensions Inactive Miscellaneous PE0516ORG How to Obtain Forms and Publications On and After September 15, 1994 (Distribution from Oshawa)
Pensions Inactive Miscellaneous PE0517ORG Tips for Dealing with the PCO
Pensions Inactive Miscellaneous PE0518ORG Computer-generated Forms
Pensions Inactive Miscellaneous PE0519ORG No Civil Collection By PCO
Pensions Inactive Plan Types PE0520ORG Pension Plans are Not Flexible Benefit Plans
Pensions Inactive Investments - Pensions PE0521ORG Description
Pensions Inactive Filing - Pensions PE0522ORG Simplified Filing Procedure
Pensions Inactive Miscellaneous PE0523ORG Communications Between the PCO and Plan Administrators
Pensions Inactive Information and Statements PE0524ORG Photocopies of Files under section 30 of the PBA, 1990
Pensions Inactive Miscellaneous PE0525ORG Records Maintenance and Retention
Pensions Inactive Miscellaneous PE0526ORG Applications Received Prior to January 1, 1996 - Procedures for Resolution
Pensions Inactive Surplus PE0527ORG Surplus Refund Applications on Wind Up - Acknowledgment of Applications, Representations and Communication of Commission Decision, PBA, 1990 ss. 78(3), O. Reg. 909 ss. 8(2)
Pensions Inactive Surplus PE0528ORG Surplus Refund Applications on Wind Up - Late Representations and Submissions
Pensions Inactive Pension Decisions PE0529ORG Commission Meetings - Purpose and Procedure
Pensions Inactive Pension Decisions PE0530ORG Rules of Practice for Proceedings Under Section 89 of the Act: General, PreHearing Conferences, Settlement Conferences, Disclosure, Written Hearings, Electronic Hearings
Pensions Inactive Pension Decisions PE0530ORG Rules of Practice for Proceedings Under Section 89 of the Act: General, PreHearing Conferences, Settlement Conferences, Disclosure, Written Hearings, Electronic Hearings
Pensions Inactive Pension Decisions PE0531ORG Draft Consent Document for Filing Commission Consent with the Court for Surplus Distribution under ss. 8(2) of Regulation 909
Pensions Inactive Pension Decisions PE0532ORG Release of Hearing Documents Filed with the Commission
Pensions Inactive Pension Decisions PE0533ORG Records of Proceedings for Appeal Purposes
Pensions Inactive Pension Decisions PE0534ORG Pre-Hearing Conference Procedures
Pensions Inactive Pension Decisions PE0535ORG Role of Presiding Officer at Pre-Hearing Conference
Pensions Inactive Pension Decisions PE0536ORG Notice of Pre-Hearing Conference
Pensions Inactive Pension Decisions PE0537ORG Release of Pre-Hearing Conference Documents Filed with the Commission
Pensions Inactive Pension Decisions PE0538ORG Continuation of Proceedings for Certain Applications Under the Current PBA once the Financial Services Commission of Ontario Act, 1997 (FSCO) comes into Force