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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Inherited Guidance
Showing 1 to 100 of 311 entries
Status Category Guidance Number Guidance Name
Inactive Hearing Procedures GR0006ORG Rules of Practice and Procedure for Hearings Before the Superintendent of Financial Services
Inactive Advisory Board GR0007ORG Advisory Board
Active Administrative Monetary Penalties - Insurance GR0011APP Transparent Communication of FSRA Enforcement Action
Inactive Funding PE0001ORG Solvency Funding Relief Measures
Active Funding PE0002ORG 2018 Funding Reform for Defined Benefit Pension Plans
Inactive Funding PE0004ORG Actuarial Guidance Consultations
Active Funding PE0006ORG The Determination of Whether a Plan is a Closed Plan
Active Funding PE0007ORG Treatment of Excess Contributions
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 PE0011ORG Letters of Credit
Active Funding PE0012ORG Funding and Actuarial Filing Requirements For Plan Improvements under the New Funding Regime
Inactive Funding PE0013ORG 2018 Report on the Funding of Defined Benefit Pension Plans in Ontario - 15th Annual Report
Inactive Funding PE0014ORG Quarterly Update on Estimated Solvency Funded Status of Defined Benefit Plans in Ontario
Inactive Funding PE0088ORG Changes to Regulation 909 - June 2009
Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Active Funding PE0136ORG Funding Requirements for Designated Plans in Ontario, O.Reg 73/95 Effective When Published
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 PE0138ORG No Provision to Amortize Negative Solvency Balance
Active Funding PE0212ORG Collection of Unremitted Contribution
Active Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Active Funding PE0215ORG Failure to Remit Member Contributions
Active Funding PE0216ORG Suspension of Employer Contributions in Defined Contribution Plans
Active Funding PE0227ORG Requirement for Submission of Actuarial Reports and Cost Certificates
Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions
Active Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans
Active Funding PE0258ORG Alternative Settlement Methods for Solvency Valuations
Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Active Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Active Funding PE0284ORG Contributions In-Kind Not Permitted
Active PBGF PE0003ORG Ability to Take Contribution Holidays and Pay PBGF Assessments
Inactive PBGF PE0028ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF)
Inactive PBGF PE0110ORG Pension Benefits Guarantee Fund (PBGF)
Inactive PBGF PE0111ORG FAQs - Pension Benefits Guarantee Fund (PBGF)
Active PBGF PE0281ORG Determining PBGF Assessment Base
Inactive Commuted Value PE0005ORG Commuted Value Transfers-Superintendent's Approval
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 PE0091ORG Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF)
Active Commuted Value PE0169ORG Timing of Termination Statement
Active Commuted Value PE0170ORG No Obligation For Other Plans To Accept Transfer
Active Commuted Value PE0171ORG No Transfers Outside Canada
Active Commuted Value PE0172ORG Contractual Provision for Indexation
Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Active Commuted Value PE0202APP Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans)
Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Active Commuted Value PE0247ORG Fully Insured Money Purchase Group Annuity
Inactive Commuted Value PE0276ORG Commuted Value Transfers
Active Commuted Value PE0278ORG Recalculation of Transfer Values
Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
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
Active Supervisory Approach PE0015ORG Administrative Penalties Guideline
Inactive Supervisory Approach PE0019ORG Administrative Penalties
Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Inactive Supervisory Approach PE0190ORG Defined Benefit Application Processes and Service Targets
Inactive Supervisory Approach PE0191ORG Application Processes and Service Targets
Inactive Supervisory Approach PE0192ORG Targeted Reviews
Active Supervisory Approach PE0197APP Pension Sector Guiding Principles
Active Supervisory Approach PE0199APP Supervisory Approach for Single Employer Defined Benefit Pension Plans that are Actively Monitored
Inactive Supervisory Approach PE0200INF Pension Sector Emergency Management Response
Inactive Supervisory Approach PE0201INF Pension Sector Emergency Management Response
Active Supervisory Approach PE0206INF Pension Sector Emergency Management Response
Active Supervisory Approach PE0245ORG Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets
Active Supervisory Approach PE0266ORG Decisions made under the Pension Benefits Act, R.S.O. 1990, c. P.8 and the Financial Services Commission of Ontario Act, 1997, S.O. 1997, c. 28
Inactive Multi-jurisdictional issues PE0016ORG E-blast - MJPPA - to plans without Quebec members
Inactive Multi-jurisdictional issues PE0017ORG E-blast - MJPPA - to plans with Quebec members
Inactive Multi-jurisdictional issues PE0024ORG Agreement Respecting Multi-jurisdictional Pension Plans
Inactive Multi-jurisdictional issues PE0025ORG Questions and Answers on 2016 Agreement Respecting Multi-jurisdictional Pension Plans
Active Multi-jurisdictional issues PE0026ORG Regulation 177/11 made under the Pension Benefits Act - Questions & Answers - JSPPs
Active Multi-jurisdictional issues PE0269ORG When and How to Change the Province of Registration for a Multi-jurisdictional Pension Plan
Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
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
Active Wind up PE0021ORG Overpayments and Plan Wind Up - FAQs
Active Wind up PE0080ORG Questions and Answers on the New Grow-in Rules under Section 74 of the Pension Benefits Act
Active Wind up PE0173ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Active Wind up PE0174ORG Conditional Notice of Intended Wind Up Not Permitted
Active Wind up PE0175ORG Treatment of Prior Year Credit Balance
Inactive Wind up PE0176ORG Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund
Inactive Wind up PE0177ORG Vesting, Locking In & Growing In on Wind Up
Active Wind up PE0178ORG Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased
Active Wind up PE0179ORG Payment of Benefits on Partial Wind Up
Active Wind up PE0180ORG Natural Termination of a Pension Plan
Active Wind up PE0181ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Active Wind up PE0182ORG Payment of Immediate Pensions & Other Benefits
Active Wind up PE0183ORG Restrictions on Payments on wind up where there is a Deficit
Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Active Wind up PE0282ORG Where Employer Sells, Assigns or Disposes the Business or assets for the Business
Active Wind up PE0283ORG Original and Successor Pension Plans - Section 81 Does Not Preclude Wind Up of Original Plan
Active Wind up PE0288ORG Full and Partial Wind Ups - Frequently Asked Questions