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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Guidance Framework
Inherited Guidance
Showing 1 to 100 of 655 entries
Status Category Guidance Number Guidance Name
Active Act PE0302INT Actions to avoid deregistration of a pension plan under the Federal Income Tax Act
Inactive Administration - Pensions PE0023ORG Information for Pension Plan Administrators
Inactive Administration - Pensions PE0030ORG Pension Assessments
Active Administration - Pensions PE0045ORG Sample Retention Schedule for Pension Plan Records
Active Administration - Pensions PE0049ORG FAQs - Pension Services Portal (PSP)
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 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"
Inactive Administration - Pensions PE0099ORG Accessing Plan Records and Information
Active Administration - Pensions PE0118ORG Pension Fund Administration – Responsibilities of Fund Holders
Inactive Administration - Pensions PE0119ORG Fees and Expenses for Wind Ups and Surplus Refund Applications
Active Administration - Pensions PE0120ORG Management and Retention of Pension Plan Records by the Administrator
Active Administration - Pensions PE0121ORG Administrator’s Management of Inquiries and Complaints from Plan Beneficiaries
Active Administration - Pensions PE0122ORG Use of Superintendent Approved Pension Forms -PBA s. 113.2
Active Administration - Pensions PE0123ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Active Administration - Pensions PE0124ORG Searching for Plan Beneficiaries
Inactive Administration - Pensions PE0125ORG Waiver of Biennial Statements for Missing Former and Retired Members
Active Administration - Pensions PE0203INF Missing Members Principles and Practices
Active Administration - Pensions PE0204APP Waiver of Biennial Statements for Missing Former and Retired Members
Inactive Administration - Pensions PE0210ORG Administrative Fees and Expenses Payable from Pension Fund
Inactive Administration - Pensions PE0211ORG Payable from Pension Fund
Active Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
Active Administration - Pensions PE0244ORG Inquiries to FSCO by the Administrator
Inactive Administration - Pensions PE0249ORG Administrative Fees and Expenses Payable from Pension Fund
Inactive Administration - Pensions PE0250ORG Payable from Pension Fund
Inactive Administration - Pensions PE0251ORG Administrator Role and Responsibilities
Inactive Administration - Pensions PE0252ORG Insurance Company Not Administrator for Guaranteed Annuity Contracts
Active Administration - Pensions PE0253ORG Requirement to Provide Information to Members
Inactive Administration - Pensions PE0293ORG Pension Assessments - Frequently Asked Questions
Active Administration - Pensions PE0296INT Pension Plan Administrator Roles and Responsibilities
Inactive Administration - Pensions PE0309ORG Consulting and Actuarial Fees For Bargaining Purposes Not Payable from Pension Fund
Inactive Administration - Pensions PE0310ORG Expenses Payable from Pension Fund
Inactive Administration - Pensions PE0311ORG Finders Fee or Insurance Broker Commission Payable from Pension Fund
Inactive Administration - Pensions PE0312ORG Payment on Wind Up
Inactive Administration - Pensions PE0313ORG Costs for Wind Up and Surplus Applications
Inactive Administration - Pensions PE0314ORG Costs for Wind Up and Surplus Applications
Inactive Administration - Pensions PE0315ORG Role and Responsibilities
Inactive Administration - Pensions PE0316ORG Role and Responsibilities
Inactive Administration - Pensions PE0317ORG Handling of Plan Fund Expenses and Maintenance of Plan Records
Inactive Administration - Pensions PE0318ORG Insurance Company Not Administrator for Annuity Contracts
Inactive Administration - Pensions PE0319ORG Mandatory for MEPPs Established by Collective Agreements or Trust Agreements
Inactive Administration - Pensions PE0320ORG Communications Between PCO and Plan Administrators
Inactive Administration - Pensions PE0321ORG Approved Pension Forms
Inactive Administration - Pensions PE0322ORG Requirement To Provide Information To Members
Inactive Administration - Pensions PE0323ORG Requirement To Make Documents Available On Request
Inactive Administration - Pensions PE0324ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Inactive Administration - Pensions PE0607ORG No Obligation For Other Plans To Accept Transfer
Inactive Administration - Pensions PE0608ORG No Transfers Outside Canada
Inactive Administration - Pensions PE0558ORG Amendment - Registration Not Confirmed
Active Administrative Monetary Penalties - General Regulatory GR0012APP Use of Retained Revenues under Regulation “Money Retained Outside the Consolidated Revenue Fund” Guidance
Active Administrative Monetary Penalties - Insurance GR0011APP Transparent Communication of FSRA Enforcement Action
Inactive Advisory Board GR0007ORG Advisory Board
Active Advisory Committees PE0228ORG Purpose of Plan Advisory Committees
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 Amendments PE0133ORG 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 PE0273ORG Reduction of Accrued Benefits and/or Refunds or Payments to Avoid Revocation by Canada Revenue Agency of Registration of a Pension Plan
Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Inactive Amendments PE0325ORG Challenge To An Adverse Amendment
Inactive Amendments PE0326ORG Registration of Amendments
Inactive Amendments PE0327ORG Surplus Withdrawal Amendments
Inactive Amendments PE0379ORG From Defined Benefit to Defined Contribution
Active Annuities PE0008ORG Frequently Asked Questions pertaining to Annuity Purchase and Discharge
Active Annuities PE0195APP Approach to Requirements After Certain Annuity Purchases for Defined Benefit Plans
Active Annuities PE0229ORG Mortality Tables and Sex Discrimination
Inactive Annuities PE0345ORG Guaranteed Annuity Contracts
Inactive Annuities PE0346ORG Fully Insured Money Purchase Group Annuity
Inactive Annuities PE0347ORG Mortality Tables and Sex Discrimination
Inactive Asset Transfers PE0031ORG Asset Transfers - Frequently Asked Questions (s. 80, 81)
Inactive Asset Transfers PE0032ORG Trust Issues on Pension Plan Asset Transfer1: Checklist
Inactive Asset Transfers PE0033ORG Asset Transfer Rules before January 1, 2014
Inactive Asset Transfers PE0034ORG Asset Transfers Between Pension Plans
Inactive Asset Transfers PE0035ORG Applications for Transfer of Assets on Sale or Merger
Inactive Asset Transfers PE0036ORG Aegon Canada Inc. and Transamerica Life Canada v. ING Canada Inc.
Inactive Asset Transfers PE0037ORG Asset Transfers (Transamerica v. ING)
Inactive Asset Transfers PE0038ORG Trust Issues On Plan Transfer/Merger (Transamerica)
Inactive Asset Transfers PE0128ORG Types of Asset Transfers
Active Asset Transfers PE0205APP Supervisory Approach to Defined Benefit Asset Transfers Under the Pension Benefits Act
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
Inactive Asset Transfers PE0230ORG Asset Transfer on Reorganization
Inactive Asset Transfers PE0231ORG Interim Transfer of Assets on Purchase and Sale
Inactive Asset Transfers PE0232ORG Asset Transfer Resulting from Sale of Business
Inactive Asset Transfers PE0233ORG Partial Asset Transfers Under s. 81 - Superintendent's Consent Required
Inactive Asset Transfers PE0234ORG Full Asset Transfers Under s. 81 - Superintendent's Consent Required
Inactive Asset Transfers PE0235ORG Withdrawal of Application for Consent to a Transfer of Assets
Inactive Asset Transfers PE0348ORG Asset Transfer - Successor Plans
Inactive Asset Transfers PE0349ORG Asset Transfer - Successor Plans
Inactive Asset Transfers PE0350ORG Notification of Change of Carrier
Inactive Asset Transfers PE0351ORG Types of Asset Transfers
Inactive Asset Transfers PE0352ORG Asset Transfers Between Insurance Contracts or Policies
Inactive Asset Transfers PE0353ORG Interim Transfer of Assets on Purchase and Sale
Inactive Asset Transfers PE0354ORG Superintendent Consent Required for Asset Transfer under subsection 81(8)
Inactive Asset Transfers PE0355ORG Asset Transfers under Section 81 - Superintendent's Consent Required
Inactive Asset Transfers PE0356ORG Superintendent Consent to Transfer of Assets (Sale Before 1188; Transfer After 1188)
Inactive Asset Transfers PE0504ORG General Procedures For Plan Mergers ­ PBA, 1987 ss. 27(1), s. 82
Inactive Asset Transfers PE0505ORG Merger Policy - September 1993 - PBA, 1990 s. 81, O. Reg. 909 s. 7
Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions