Pensions Forms | Financial Services Regulatory Authority of Ontario

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Form Categories

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/Revised Summary of Contributions: To be used by pension plan administrators and submitted to the pension fund trustee(s).
Form (Accessible PDF)
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User Guide: PDF | Accessible version

Non Remittance Reporting: To be used by pension fund trustee(s) and submitted to FSRA
Non-receipt of FSRA Form 7: Accessible PDF
Non-Remittance Reporting/Variance Reporting: Accessible PDF

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

The Family Law Forms page provides detailed information on these Forms.
Note: the definition of "spouse" has been amended effective January 1, 2017

FSCO Family Law Form 1 - Application for Family Law Value

Form (PDF)
User Guide (PDF)
Qs & As (PDF)
Tutorial

FSCO Family Law Form 1A - Plan Administrator Request for Information/Payment of Fee

Form (PDF)

FSCO Family Law Form 2 - Joint Declaration of Period of Spousal Relationship

Form (PDF)
User Guide (PDF)
Qs & As (PDF Document)

FSCO Family Law Form 3 - Contact Person Authorization

Form (PDF)
User Guide (PDF)
Qs & As (PDF)

FSCO Family Law Form 4A - Statement of Family Law Value (Defined Contribution Benefit)

Form (PDF)
User Guide (PDF)

FSCO Family Law Form 4B - Statement of Family Law Value (Active Plan Member with a Defined Benefit)

Form (PDF)
User Guide (PDF)

FSCO Family Law Form 4C - Statement of Family Law Value (Active Plan Member with a Combination Benefit)

Form (PDF)
User Guide (PDF)

FSCO Family Law Form 4D - Statement of Family Law Value (Former Plan Member with a Defined Benefit or a Combination Benefit)

Form (PDF)
User Guide (PDF)

FSCO Family Law Form 4E - Statement of Family Law Value (Retired Member with a Defined Benefit Pension)

Form (PDF)
User Guide (PDF)

FSCO Family Law Form 5 - Application to Transfer the Family Law Value

Form (PDF Document)
User Guide (PDF)
Qs & As (PDF)

FSCO Family Law Form 6 - Application to Divide a Retired Member's Pension

Form (PDF)
User Guide (PDF)
Qs & As (PDF)

FSCO Family Law Form 7 - No Division of Family Law Value/Pension Assets

Form (PDF)
User Guide (PDF)
Qs & As (PDF)

FSCO Family Law Form 8 - Post-retirement Waiver of Joint and Survivor Pension by the Former Spouse of a Retired Member on Spousal Relationship Breakdown

Form (Accessible version)
User Guide: PDF | Accessible version
Qs & As: PDF | Accessible version

Pooled Registered Pension Plans

The Office of the Superintendent of Financial Institutions (OSFI) is the regulatory authority responsible for supervising Ontario members of Pooled Registered Pension Plans (PRPP). However, the PRPP legislation requires the use of Financial Services Commission of Ontario (FSCO) forms.

Family Law: When PRPP assets are to be valued and/or divided on marriage breakdown, PRPP Administrators and members/spouses must use the following FSCO family law forms.

Member/Spouse forms:

Application for Family Law Value (Ontario PRPP Form ON-A) (Accessible PDF)
Joint Declaration of Period of Spousal Relationship (Ontario PRPP Form ON-B) (Accessible PDF)
Application to Transfer the Family Law Value (Ontario PRPP Form ON-D) (Accessible PDF)
User Guide for Member/Spouse to Complete Ontario PRPP Forms ON-A, ON-B and ON-D: PDF | Accessible Version

PRPP Administrator form:

Statement of Family Law Value (Ontario PRPP Form ON-C) (Accessible PDF)
User Guide for PRPP Administrator to complete Ontario PRPP Form ON-C: PDF | Accessible Version

Pension Unlocking: Use this form if you have transferred money from a PRPP into a locked-in account with an Ontario financial institution and wish to withdraw or transfer this money.

Certification(s) Regarding Spouse – Withdrawal/Transfer from a Locked-in Account (Ontario PRPP Form ON-2) (Accessible PDF)

For important information on the specific situations in which to use this form and details of other supporting documentation that may be required, refer to page 1 of this form.

OSFI PRPP Form 1 and OSFI PRPP Form 3 are available under the Schedule [New Window] to the federal Pooled Registered Pension Plans Regulations.

OSFI PRPP Form 1: Certification Regarding Withdrawal Based on Financial Hardship
OSFI PRPP Form 3: Certification of Total Amount Held in Locked-In Plans

Please contact the Office of the Superintendent of Financial Institutions (OSFI) for all inquiries related to PRPPs, including questions about PRPP forms.

Nortel

Form 5.3 - Nortel Ontario Beneficiary Direction, Consent and Waiver Form - To be used to exercise the entitlement to transfer the commuted value of the pension benefit into a Nortel Life-Income Fund, if the individual is receiving pension benefits from the:

Nortel Networks Limited Managerial and Non-Negotiated Pension Plan, Registration No. 0342048; or
Nortel Networks Negotiated Pension Plan, Registration No. 0587766;

Form (PDF)
Instructions (PDF)
Qs & As (PDF)