Pensions Forms

Form Categories

Registration | Reporting | Member | Pension Unlocking | Financial Hardship Unlocking | Wind Up | Family Law | PRPPs | Variable Benefits | Other

Registration Form

Form 1 - Application for Registration of a Pension Plan: Use this form to apply to the Superintendent for registration of a new pension plan.

^NewCheques made payable to FSRA. See updated payment information in the User Guide.

Form | User Guide

Form 1.1 - Application for Registration of a Pension Plan Amendment: Use this form to register a pension plan amendment with the Superintendent.

Form (PDF)

Form 1.2 - Individual Pension Plan Certification: Use this form to certify that the pension plan is an Individual Pension Plan under the Income Tax Act (Canada) for purposes of the Pension Benefits Act.

Form (PDF)

Reporting Forms

Effective January 1, 2013, certain prescribed filings required to be filed with the Superintendent must be filed electronically through the Pension Services Portal (PSP).

Effective December 11, 2019, section 76 of Regulation 909 was amended to increase the threshold for audited financial statements from $3 million to $10 million. For plans with a market value of assets as at the plan’s fiscal year end below $10 million, financial statements are still required to be filed, but are not required to be audited.

Form 2 - Annual Information Return (AIR)

Specimen Form ​(PDF)

Instructions: PDF | Accessible document​ 

Form 2.1 - Pension Benefits Guarantee Fund Assessment Certificate (PBGF)

To be used by plans filing with respect to a PBGF assessment date prior to January 1, 2019. 
^NewCheques made payable to Pensions Benefit Guarantee Fund. See updated payment information in the User Guide.  

Specimen Form​ (PDF)
Instructions: PDF | Accessible document
(Revisions to box 301 - letter of credit amount to be excluded when calculating solvency assets) 

Form 2.2 - Pension Benefits Guarantee Fund (PBGF) Assessment Certificate 

To be used by plans filing with respect to a PBGF assessment date on or after January 1, 2019. 

Specimen Form (PDF)
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User Guide 

Form 7 - Summary of Contributions

Form 7 - Summary of Contributions

Form 7.1 - Non-Remittance/Variance of Contributions Reporting Form

Form 7.2 – Non-Receipt of Form 7 Reporting Form

Form 8 - Investment Information Summary: To be used by plan administrators of defined benefit pension plans other than designated plans, and filed with the Superintendent
Instructions: PDF | Accessible document
Specimen Form: ​PDF | ​Accessible document

Form 9 - Actuarial Information Summary: FSCO developed this form in collaboration with the Canada Revenue Agency and Retraite Québec. The AIS has now been updated to include, amongst other things, the new Ontario funding rules that came into effect in May 2018. The AIS must be filed in conjunction with a corresponding funding valuation report (Report), if the associated Report is required under sections 3, 4, 13 or 14 of Regulation 909, R.R.O. 1990. The Pension Services Portal has also been updated with the revised AIS and it will remain in effect after the launch of the Financial Services Regulatory Authority. 

Form 10 - Request for Superintendent's Approval of Commuted Value Transfers: Should be used by the pension plan administrator to obtain the Superintendent’s approval before transferring any funds under sections 42 or 43 of the Pension Benefits Act. It applies to situations where the administrator knows, or ought to know, that the transfer ratio in the most recently filed valuation report has declined by 10% or more.
Form (PDF)

Form 11 - Letter of Credit Certificate: Should be submitted with the letter of credit/notice of renewal.
Form (Accessible PDF)
User Guide:  PDF | Accessible version  

Form 14 - Statement of Investment Policies and Procedures (SIPP) Information Summary: The administrator must file Form 14 and a SIPP for each registered pension plan that it administers. A SIPP must be filed 60 days after a new plan is registered.  It does not need to be filed annually, but an amendment to the SIPP must be filed  within 60 days of the amendment.   
Form (Accessible PDF)
User Guide: PDF | Accessible version

DFC-1 Election Form to Defer Certain Contributions

DFC-2 Schedule to Defer Certain Contributions

DFC-3 Statutory Declaration For Contribution Deferral

Member Forms

Form 3 - Waiver of Joint and Survivor Pension: This form must be used by pension plan members and former members and their spouses to waive entitlement to a joint and survivor pension. Note: the definition of "spouse" has been amended effective January 1, 2017.
Form: PDF  | ​Accessible document   

Form 4 - Waiver of Pre-Retirement Death Benefit: This form must be used by spouses of pension plan members and former members to waive entitlement to a pre-retirement death benefit.  Note: the definition of "spouse" has been amended effective January 1, 2017. 
Form: ​PDF | Accessible document

Form 4.1 - Waiver of Survivor’s Benefit from an Ontario Locked-in Account -LIRA, Old LIF, New LIF OR LRIF: This form must be used by the spouse of the owner of an Ontario locked-in account to waive his/her right to receive any survivor’s benefit.  Note: the definition of "spouse" has been amended effective January 1, 2017.
Form (​PDF)

Form 4.2 – Waiver of Survivor Benefit from a Registered Pension Plan by Spouse of Non-resident Former Member: This form must be used by spouses of non-resident former members to waive entitlement to a survivor benefit if the pension plan allows unlocking by non-resident former members. Note: the definition of "spouse"  has been amended effective January 1, 2017.
Form (Accessible PDF)

Pension Unlocking Forms

Form 5 - Application to Withdraw or Transfer Money from an Ontario Locked-in Account

Form 5.2 - Application to Withdraw or Transfer up to 50% of the Money Transferred into a Schedule 1.1 LIF

Financial Hardship Unlocking Forms

The owner of an Ontario locked-in account must complete and submit the form to the financial institution which holds and administers the locked-in account. There are four Forms; one for each category of financial hardship. All applications must be made based on one of these four categories. Applications can be made under different categories but the form that applies to that category must be used. Note: the definition of "spouse" has been amended effective January 1, 2017.

Financial Hardship Unlocking – FORM FHU 1 Application for Medical Expenses, including Renovations to a Principal Residence for Medical Reasons

Financial Hardship Unlocking – FORM FHU 2 Application for Arrears of Rent or Secured Debt (Mortgage) on a Principal Residence 

Financial Hardship Unlocking – FORM FHU 3 Application for First and Last Months’ Rent for a Principal Residence

Financial Hardship Unlocking – FORM FHU 4 Application for Low Expected Income

Financial Hardship Unlocking - User Guide for Financial Institutions

Wind Up Forms

For Defined Benefit Plans:

Superintendent's Checklist for Compliance on Plan Wind up for Defined Benefit Plans (PDF)

For Defined Contribution Plans: 

The PSP is now able to accept applications for Defined Contribution wind up reports. If you require a fillable application form, please contact [email protected].

Wind up Report for Defined Contribution Pension Plan

Family Law Forms

There are currently two sets of family law forms that may be used by plan members and their spouses, and plan administrators, throughout the pension valuation and division process. To allow time for transition, the prior FSCO family law forms and updated FSRA family law forms will both be available for use until April 30, 2022. Either sets of forms may be used interchangeably during the transition period. For example, a plan administrator may use FSCO’s Statement of Family Law Value even though the plan member may have completed FSRA’s Application for Family Law Value. Effective May 1, 2022, the updated FSRA family law forms must be used for all steps in the pension valuation and division process that occur on or after that date.