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 guidance. Use the filters to search the table or enter text in the search field. Please reach out to our contact centre if you require assistance.

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  • To find inactive guidance select “inactive from the “Status” filter.
  • For information on inactive / Inherited guidance, follow this link Inherited Guidance
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Showing 1 to 100 of 214 entries
Status Category Guidance Number Guidance Name
Active Administration - Pensions PE0077ORG Annual Statements of Members' Pension Benefits - Statement of Investment Policies and Procedures Content
Active Administration - Pensions PE0078ORG Biennial Statements Required for Former and Retired Members
Active Administration - Pensions PE0296INT Pension Plan Administrator Roles and Responsibilities
Active Administration - Pensions PE0045ORG Sample Retention Schedule for Pension Plan Records
Active Administration - Pensions PE0084ORG Opting out of the new grow-in provisions by JSPPs and MEPPs
Active Administration - Pensions PE0085ORG New Definitions for "Retired Member" and "Former Member"
Active Administration - Pensions PE0118ORG Pension Fund Administration – Responsibilities of Fund Holders
Active Administration - Pensions PE0244ORG Inquiries to FSCO by the Administrator
Active Administration - Pensions PE0120ORG Management and Retention of Pension Plan Records by the Administrator
Active Administration - Pensions PE0203INF Missing Members Principles and Practices
Active Administration - Pensions PE0121ORG Administrator’s Management of Inquiries and Complaints from Plan Beneficiaries
Active Administration - Pensions PE0204APP Waiver of Biennial Statements for Missing Former and Retired Members
Active Administration - Pensions PE0122ORG Use of Superintendent Approved Pension Forms -PBA s. 113.2
Active Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
Active Administration - Pensions PE0123ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Active Administration - Pensions PE0124ORG Searching for Plan Beneficiaries
Active Administration - Pensions PE0253ORG Requirement to Provide Information to Members
Active Administrative Monetary Penalties - General Regulatory GR0012APP Use of proceeds from enforcement under regulation “Money retained outside the consolidated revenue fund” Guidance
Active Administrative Monetary Penalties - Insurance GR0011APP Transparent Communication of FSRA Enforcement Action
Active Advisory Committees PE0228ORG Purpose of Plan Advisory Committees
Active Amendments PE0133ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Active Amendments PE0240ORG Defined Contribution to Defined Benefit
Active Amendments PE0241ORG For Applications Received after March 26, 1992
Active Amendments PE0302INT Actions to avoid deregistration of a pension plan under the Federal Income Tax Act
Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Active Amendments PE0127ORG Change of Custodian – Filing and Amendment Requirements
Active Annuities PE0229ORG Mortality Tables and Sex Discrimination
Active Annuities PE0195APP Approach to Requirements After Certain Annuity Purchases for Defined Benefit Plans
Active Annuities PE0008ORG Frequently Asked Questions pertaining to Annuity Purchase and Discharge
Active Asset Transfers PE0223INF FSRA’s Consent to SEPP to JSPP Transactions under sections 80.4 and 81.0.1 of the Pension Benefits Act
Active Asset Transfers PE0205APP Supervisory Approach to Defined Benefit Asset Transfers Under the Pension Benefits Act
Active Benefits PE0130ORG Definition of Bridging Benefit
Active Benefits PE0236ORG Garnishment of Pensions In Pay
Active Benefits PE0275ORG Joint and Survivor Pension Waived
Active Benefits PE0132ORG Pregnancy, Parental and Emergency Leave
Active Benefits PE0238ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Active Benefits PE0277ORG Value of a Deferred Pension
Active Benefits PE0239ORG Indexing
Active Benefits PE0260ORG Consent Benefits Where Amount of Benefit Not Determinable
Active Benefits PE0261ORG Amendments for Benefit Improvements - Notice and Funding
Active Benefits PE0262ORG Union Membership as Condition for Benefit Improvement
Active Benefits PE0263ORG Settlement of Benefits
Active Benefits PE0264ORG Past Benefits - Members Option
Active Benefits PE0140ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Active Benefits PE0141ORG Benefit Accrual - Application to MEPPs
Active Benefits PE0142ORG Benefit Accrual in a MEPP - Clarification
Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions
Active Benefits PE0289ORG Immediate Vesting
Active Commuted Value PE0169ORG Timing of Termination Statement
Active Commuted Value PE0278ORG Recalculation of Transfer Values
Active Commuted Value PE0170ORG No Obligation For Other Plans To Accept Transfer
Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
Active Commuted Value PE0171ORG No Transfers Outside Canada
Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Active Commuted Value PE0172ORG Contractual Provision for Indexation
Active Commuted Value PE0202APP Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans)
Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
Active Commuted Value PE0087ORG Payment of a Small Amount under Section 50(1) of the Pension Benefits Act
Active Commuted Value PE0247ORG Fully Insured Money Purchase Group Annuity
Active Commuted Value PE0091ORG Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF)
Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As
Active Consumer Protection - General Regulatory GR0008APP Fair Treatment of Customers in Insurance
Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
Active Family Law PE0100ORG Implications of Bill 14 Amendments on the Carrigan Decision
Active Family Law PE0052ORG Heringer v. Heringer - 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
Active Family Law PE0053ORG The Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship on and after January 1, 2012
Active Family Law PE0225INT Administration of pension benefits upon marriage breakdown
Active Filing - Pensions PE0257ORG Actuarial Filing for Plan Amendments
Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Active Filing - Pensions PE0057ORG Financial Statements
Active Filing - Pensions PE0126ORG General Information Regarding Annual Information Returns
Active Filing - Pensions PE0022ORG Filing Information for Pension Plan Administrators
Active Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans
Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Active Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Active Funding PE0258ORG Alternative Settlement Methods for Solvency Valuations
Active Funding PE0215ORG Failure to Remit Member Contributions
Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Active Funding PE0216ORG Suspension of Employer Contributions in Defined Contribution Plans
Active Funding PE0002ORG 2018 Funding Reform for Defined Benefit Pension Plans
Active Funding PE0006ORG The Determination of Whether a Plan is a Closed Plan
Active Funding PE0136ORG Funding Requirements for Designated Plans in Ontario, O.Reg 73/95 Effective When Published
Active Funding PE0007ORG Treatment of Excess Contributions
Active Funding PE0137ORG Collection of Contributions and Delinquencies, PBA 1987 s. 23, 56-58, O. Reg. 708/87 s. 56 (formerly M900-100) Effective When Published
Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions
Active Funding PE0138ORG No Provision to Amortize Negative Solvency Balance
Active Funding PE0009ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans
Active Funding PE0010ORG Questions and Answers on Letters of Credit
Active Funding PE0284ORG Contributions In-Kind Not Permitted
Active Funding PE0011ORG Letters of Credit
Active Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110