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.

When FSRA assumed the regulatory duties of the Financial Services Commission of Ontario (FSCO) and the Deposit Insurance Corporation of Ontario (DICO), it inherited all guidance issued by these legacy regulators. FSRA conducted an initial review of this material to identify which guidance needs to remain active. Through this process, FSRA reduced its total active guidance by approximately 40 per cent.

Guidance Search

Active and Inactive Guidance - Pensions

Showing 1 to 209 of 209 entries
Status Guidance Name Guidance Number Date Deactivated Reason for Deactivation
Active Pension Plan Administrator Roles and Responsibilities *New PE0296INT
Active Bank of Canada revisions: effect on commuted value calculations and filings *New PE0226INF
Active Defined Benefit Multi-Employer Pension Plans – Leading Practices PE0224INF
Active FSRA’s Consent to SEPP-to-JSPP Transactions under sections 80.4 and 81.0.1 of the Pension Benefits Act PE0223INT
Active Supervisory Approach to Defined Benefit Asset Transfers under the PBA PE0205APP
Active Options to Spouse on Marriage Breakdown, PBA 1987 ss. 52(5) PE0209ORG
Active Additional Options to Spouse on Marriage Breakdown S500-600 PE0208ORG
Active Marriage Breakdown and Pension Credits PE0207ORG
Active Waiver of Biennial Statements for Missing Former and Retired Members PE0204APP
Active Missing Members - Principles and Practices PE0203INF
Active Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans) PE0202APP
Active Pension Sector Emergency Management Response PE0206INF
Active Supervisory Approach for Single Employer Defined Benefit Pension Plans that are Actively Monitored PE0199APP
Active Pension Sector Guiding Principles PE0197APP
Active Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table PE0196INF
Active Defined Benefit Application Processes and Service Targets PE0190ORG
Active Targeted Reviews PE0192ORG
Active Beware of Scams Involving Your Retirement Savings, Regulators Warn PE0194ORG
Inactive Previous Policy Reviews PE0187ORG 2020-21 Q3

Expired/Not Applicable

Inactive Pension Policy Review Project PE0188ORG 2020-21 Q3

Expired/Not Applicable

Inactive Updates/Announcements PE0189ORG 2020-21 Q3

Expired/Not Applicable

Inactive Application Processes and Service Targets PE0191ORG 2020-21 Q3

Expired/Not Applicable

Inactive Pension Scams Cost You More than Retirement Savings PE0193ORG 2020-21 Q3

Expired/Not Applicable

Active Eligibility for Membership in a Pension Plan PE0154ORG
Active Class of Employees PE0155ORG
Active Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits PE0156ORG
Active Mandatory versus Optional Membership in a Pension Plan PE0157ORG
Active Pension Plans are Not Flexible Benefit Plans PE0159ORG
Active Refund of Additional Voluntary Contributions to Active Members PE0160ORG
Active Registration of a Pension Plan and a Pension Plan Amendment PE0161ORG
Active Application by Employer for Payment of Surplus on Wind Up of Pension Plan PE0163ORG
Active Surplus Distribution by Written Agreement - The Role of Legal Counsel PE0164ORG
Active S900-751 PE0165ORG
Active Surplus Distribution in Cash in Continuing Plan PE0166ORG
Active Allocation of Surplus to Members, Former Members and Other Persons on Wind Up - PBA s. 63(7) and 70(5) - Regulation 909 s. 8 PE0167ORG
Active T800-900 PE0172ORG
Active Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan PE0173ORG
Active Conditional Notice of Intended Wind Up Not Permitted PE0174ORG
Active Treatment of Prior Year Credit Balance PE0175ORG
Active Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund PE0176ORG
Active Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased PE0178ORG
Active Payment of Benefits on Partial Wind Up PE0179ORG
Active Natural Termination of a Pension Plan PE0180ORG
Active Guideline for Notice of Full or Partial Wind Up of Pension Plan PE0181ORG
Inactive Approaches and Revenue Canada Considerations (formerly O100-100) Effective When Published PE0158ORG 2020-21 Q3

Expired/Not Applicable

Inactive Partial Wind Up - Identification and Administration of Surplus PE0162ORG 2020-21 Q3

Expired/Not Applicable

Inactive Distribution of Surplus to Employer on Partial Wind Up - PBA s. 70(5) - Regulation 909 s. 8(1)(b) and 8(2) PE0168ORG 2020-21 Q3

Expired/Not Applicable

Inactive Timing of Termination Statement PE0169ORG 2020-21 Q3

Expired/Not Applicable

Inactive T500-601 No Obligation For Other Plans To Accept Transfer PBA, s. 42(1)(a), (1.1)(b) PE0170ORG 2020-21 Q3

Expired/Not Applicable

Inactive No Transfer Rights Outside Canada Size PE0171ORG 2020-21 Q3

Expired/Not Applicable

Inactive Vesting, Locking In & Growing In on Wind Up PE0177ORG 2020-21 Q3

Expired/Not Applicable

Inactive Payment of Immediate Pensions & Other Benefits PE0182ORG 2020-21 Q3

Expired/Not Applicable

Inactive Restrictions on Payments on wind up where there is a Deficit PE0183ORG 2020-21 Q3

Expired/Not Applicable

Inactive Active Pension Policies PE0184ORG 2020-21 Q3

Expired/Not Applicable

Inactive Inactive Pension Policies PE0185ORG 2020-21 Q3

Expired/Not Applicable

Inactive Pension Policies PE0186ORG 2020-21 Q3

Expired/Not Applicable

Active Deadline for Early Filing of Actuarial Funding Valuation Reports PE0134ORG
Active Extension of Deadline for Filings with FSCO PE0135ORG
Active Funding Requirements for Designated Plans in Ontario, O. Reg. 73/95 Effective When Published PE0136ORG
Active Collection of Contributions and Delinquencies, PBA 1987 s. 23, 56-58, O. Reg. 708/87 s. 56 (formerly M900-100) Effective When Published PE0137ORG
Active F800-975 PE0138ORG
Active Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s. 76​ PE0139ORG
Active Benefit Accrual in Defined Benefit and Defined Contribution Plans PE0140ORG
Active Benefit Accrual - Application to MEPPs PE0141ORG
Active Benefit Accrual in a MEPP - Clarification PE0142ORG
Active Court Proceedings - Involvement of FSCO/Superintendent of Financial Services PE0143ORG
Active IGN-002 PE0144ORG
Active IGN-003 PE0145ORG
Active IGN-004 PE0146ORG
Active IGN-005 PE0147ORG
Active Shortened Life Expectancy PE0148ORG
Active Locked-In Retirement Accounts (LIRAs)  PE0149ORG
Active Schedule 1.1 Life Income Funds (New LIFs) PE0150ORG
Active Schedule 1 Life Income Funds (Old LIFs) PE0151ORG
Active Schedule 2 Locked-In Retirement Funds (LRIFs) PE0153ORG
Inactive 2019 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table PE0152ORG 2020-21 Q3

Expired/Not Applicable

Active FSCO Pension Plan Information Access PE0103ORG
Active Consultations and Proposed Legislation PE0104ORG
Active Individual Pension Plans (IPPs) PE0107ORG
Active Helpful Links PE0108ORG
Active Pension Decisions PE0109ORG
Active Pension Benefits Guarantee Fund (PBGF) PE0110ORG
Active FAQs - Pension Benefits Guarantee Fund (PBGF) PE0111ORG
Active A Guide To Understanding Your Pension Plan PE0112ORG
Active Pension Bulletins (Prior to October 2009) PE0113ORG
Active Superintendent Consents (from 2009 onwards) PE0114ORG
Active Superintendent Declarations (from 2009 onwards) PE0115ORG
Active Superintendent Notices of Intended Decision (from 2009 onwards) PE0116ORG
Active Superintendent Orders (from 2009 Onwards) PE0117ORG
Active Pension Fund Administration – Responsibilities of Fund Holders PE0118ORG
Active Fees and Expenses for Wind Ups and Surplus Refund Applications PE0119ORG
Active Management and Retention of Pension Plan Records by the Administrator PE0120ORG
Active Administrator’s Management of Inquiries and Complaints from Plan Beneficiaries PE0121ORG
Active Electronic Communications Between Plan Administrators and Plan Beneficiaries PE0123ORG
Active Searching for Plan Beneficiaries PE0124ORG
Active General Information Regarding Annual Information Returns PE0126ORG
Active Change of Custodian – Filing and Amendment Requirements PE0127ORG
Active Types of Asset Transfers PE0128ORG
Active Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit  PE0129ORG
Active Payments from a Defined Contribution/Money Purchase Benefit PE0131ORG
Active Pregnancy, Parental and Emergency Leave PE0132ORG
Active Conversion of a Plan from Defined Benefit to Defined Contribution PE0133ORG
Inactive Pensions PE0105ORG 2020-21 Q3

Expired/Not Applicable

Inactive Indalex Supreme Court Decision PE0106ORG 2020-21 Q3

Expired/Not Applicable

Inactive Use of Superintendent Approved Pension Forms -PBA s. 113.2 PE0122ORG 2020-21 Q3

Expired/Not Applicable

Inactive Definition of Bridging Benefit PE0130ORG 2020-21 Q3

Expired/Not Applicable

Active New Definitions for \Retired Member\ and \Former Member\ PE0085ORG
Active FAQs - Statement of Investment Policies and Procedures (SIPP) PE0086ORG
Active Payment of a Small Amount under Section 50(1) of the Pension Benefits Act PE0087ORG
Active Surplus Withdrawal Applications PE0089ORG
Active Payment of A Survivor Pension Small Amount - Section 44(7) of the Pension Benefits Act PE0090ORG
Active Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF) PE0091ORG
Active FAQs on Old Life Income Funds (LIFs) PE0092ORG
Active FAQs on Rules for Ontario Locked-In Accounts PE0093ORG
Active FAQs on Unlocking a Locked-in Account if you are a Non-Resident of Canada PE0094ORG
Active FAQs on New Life Income Funds (LIFs) PE0095ORG
Active Locked-In Accounts PE0096ORG
Active Pension Unlocking: Non-Hardship PE0098ORG
Active Accessing Plan Records and Information PE0099ORG
Active General Information About Inquiries and Complaints for Pension Plan Beneficiaries PE0102ORG
Inactive Changes to Regulation 909 - June 2009 PE0088ORG 2020-21 Q3

Expired/Not Applicable

Inactive Changes To The Rules For Ontario Locked-In Accounts - O. Reg. 239/09 PE0097ORG 2020-21 Q3

Expired/Not Applicable

Inactive Implications of Bill 14 Amendments on the Carrigan Decision PE0100ORG 2020-21 Q3

Expired/Not Applicable

Inactive Carrigan v. Carrigan Estate - Supreme Court of Canada Denies Leave PE0101ORG 2020-21 Q3

Expired/Not Applicable

Active Court Proceedings - Frequently Asked Questions PE0055ORG
Active Commuted Value - Frequently Asked Questions (FAQs) PE0056ORG
Active Financial Statements PE0057ORG
Active Phased Retirement - Frequently Asked Questions PE0058ORG
Active Financial Hardship Unlocking User Guide For Financial Institutions PE0059ORG
Active Financial Hardship Unlocking Questions & Answers PE0060ORG
Active Financial Hardship Unlocking Questions & Answers PE0061ORG
Active Rules for Financial Hardship Unlocking PE0064ORG
Active Financial Hardship Unlocking Forms PE0065ORG
Active Pension Forms PE0066ORG
Active IGN-001 PE0067ORG
Active Webinar on Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship PE0074ORG
Active Resources from the Webinar on the Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship PE0075ORG
Active Annual Statements of Members' Pension Benefits - Statement of Investment Policies and Procedures Content PE0077ORG
Active Biennial Statements Required for Former and Retired Members PE0078ORG
Active Crediting Interest on Contributions and Payments PE0079ORG
Active Questions and Answers on the New Grow-in Rules under Section 74 of the Pension Benefits Act PE0080ORG
Active Individual Pension Plans PE0081ORG
Active Opting out of the new grow-in provisions by JSPPs and MEPPs PE0084ORG
Inactive Financial Hardship Unlocking - Resources PE0062ORG 2020-21 Q3

Expired/Not Applicable

Inactive Process for Financial Hardship Unlocking PE0063ORG 2020-21 Q3

Expired/Not Applicable

Inactive FSCO - Pension Stakeholder Consultations PE0068ORG 2020-21 Q3

Expired/Not Applicable

Inactive Information Sessions PE0069ORG 2020-21 Q3

Expired/Not Applicable

Inactive Tutorials PE0070ORG 2020-21 Q3

Expired/Not Applicable

Inactive Financial Hardship Unlocking Webcast PE0071ORG 2020-21 Q3

Expired/Not Applicable

Inactive Webcasts PE0072ORG 2020-21 Q3

Expired/Not Applicable

Inactive Webinars PE0073ORG 2020-21 Q3

Expired/Not Applicable

Inactive Investment PE0076ORG 2020-21 Q3

Expired/Not Applicable

Inactive Legislative and Regulatory Changes PE0082ORG 2020-21 Q3

Expired/Not Applicable

Inactive Legislative Changes July 1, 2012 PE0083ORG 2020-21 Q3

Expired/Not Applicable

Active Agreement Respecting Multi-jurisdictional Pension Plans PE0024ORG
Active Questions and Answers on 2016 Agreement Respecting Multi-jurisdictional Pension Plans PE0025ORG
Active Regulation 177/11 made under the Pension Benefits Act - Questions & Answers - JSPPs PE0026ORG
Active Archived PE0029ORG
Active Asset Transfers - Frequently Asked Questions (s. 80, 81) PE0031ORG
Active Don't let pension information be a mystery PE0039ORG
Active A Guide to Applying for Special Access PE0040ORG
Active Know the facts about your registered pension plan PE0042ORG
Active Electronic Filing - Mandatory from January 1, 2013 PE0048ORG
Active FAQs - Pension Services Portal (PSP) PE0049ORG
Active Superintendent of Financial Services Approved Family Law Forms PE0051ORG
Active Heringer v. Heringer û Ontario Superior Court of Justice decision on the payment of interest on a specified amount representing the former spouseÆs share of the Family Law Value PE0052ORG
Active FAQs - Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship PE0054ORG
Inactive Requirement to Use Approved Forms PE0027ORG 2020-21 Q3

Expired/Not Applicable

Inactive Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) PE0028ORG 2020-21 Q3

Expired/Not Applicable

Inactive Pension Assessments PE0030ORG 2020-21 Q3

Expired/Not Applicable

Inactive Trust Issues on Pension Plan Asset Transfer1: Checklist PE0032ORG 2020-21 Q3

Expired/Not Applicable

Inactive Asset Transfer Rules before January 1, 2014 PE0033ORG 2020-21 Q3

Expired/Not Applicable

Inactive Asset Transfers Between Pension Plans PE0034ORG 2020-21 Q3

Expired/Not Applicable

Inactive Applications for Transfer of Assets on Sale or Merger PE0035ORG 2020-21 Q3

Expired/Not Applicable

Inactive Aegon Canada Inc. and Transamerica Life Canada v. ING Canada Inc. PE0036ORG 2020-21 Q3

Expired/Not Applicable

Inactive Asset Transfers (Transamerica v. ING) PE0037ORG 2020-21 Q3

Expired/Not Applicable

Inactive Trust Issues On Plan Transfer/Merger (Transamerica) PE0038ORG 2020-21 Q3

Expired/Not Applicable

Inactive Consumer Brochures PE0041ORG 2020-21 Q3

Expired/Not Applicable

Inactive Lester Wong, FSCO's Interim Deputy Superintendent, Pensions PE0043ORG 2020-21 Q3

Expired/Not Applicable

Inactive FSCO Deputy Superintendent of Pensions: Statement on pension plans in Ontario PE0044ORG 2020-21 Q3

Expired/Not Applicable

Inactive Sample Retention Schedule for Pension Plan Records PE0045ORG 2020-21 Q3

Expired/Not Applicable

Inactive e-Blasts: Pensions PE0046ORG 2020-21 Q3

Expired/Not Applicable

Inactive e-Blasts: Pensions PE0047ORG 2020-21 Q3

Expired/Not Applicable

Inactive Fact Sheets: News Segments PE0050ORG 2020-21 Q3

Expired/Not Applicable

Inactive The Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship on and after January 1, 2012 PE0053ORG 2020-21 Q3

Expired/Not Applicable

Active Ability to Take Contribution Holidays and Pay PBGF Assessments PE0003ORG
Active The Determination of Whether a Plan is a \Closed Plan\ PE0006ORG
Active Treatment of Excess Contributions PE0007ORG
Active Frequently Asked Questions pertaining to Annuity Purchase and Discharge PE0008ORG
Active Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans PE0009ORG
Active Questions and Answers on Letters of Credit PE0010ORG
Active Letters of Credit PE0011ORG
Active Funding and Actuarial Filing Requirements For Plan Improvements under the New Funding Regime PE0012ORG
Active 2017 Report on the Funding of Defined Benefit Pension Plans in Ontario - 14th Annual Report PE0013ORG
Active Quarterly Update on Estimated Solvency Funded Status of Defined Benefit Plans in Ontario PE0014ORG
Active Administrative Penalties Guideline PE0015ORG
Active E-blast - MJPPA - to plans without Quebec members PE0016ORG
Active E-blast - MJPPA - to plans with Quebec members PE0017ORG
Active Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers PE0018ORG
Active Administrative Penalties PE0019ORG
Active Overpayments and Plan Wind Up - FAQs PE0021ORG
Active Filing Information for Pension Plan Administrators PE0022ORG
Inactive Actuarial Guidance Consultations PE0004ORG 2020-21 Q3

Expired/Not Applicable

Inactive Commuted Value Transfers-Superintendent's Approval PE0005ORG 2020-21 Q3

Expired/Not Applicable

Inactive Annual Information Return Fee Structure PE0020ORG 2020-21 Q3

Expired/Not Applicable

Inactive Information for Pension Plan Administrators PE0023ORG 2020-21 Q3

Expired/Not Applicable

Inactive Solvency Funding Relief Measures PE0001ORG 2020-21 Q3

Expired/Not Applicable

Inactive 2018 Funding Reform for Defined Benefit Pension Plans PE0002ORG 2020-21 Q3

Expired/Not Applicable

Active Approach to Requirements After Certain Annuity Purchases for Defined Benefit Plans PE0195APP