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.

Note: 

  • To find inactive guidance select “inactive from the “Status” filter.
  • For information on inactive / Inherited guidance, follow this link Inherited Guidance
Showing 1 to 100 of 704 entries
Status Category Guidance Number Guidance Name
Active Innovation GR0018DEC Affiliated insurers carrying on business as a common undertaking pursuant to s. 392.2(8) of the Insurance Act
Active Innovation GR0010APP Test and Learn Environments (TLEs) for Financial Services Innovation
Active Risk Management GR0016INT Information Technology (“IT”) risk management
Inactive Recovery Planning PE0544ORG Applications to the Commission - Funding Deficiency - PBA, 1987 ss. 64(7)
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
Inactive Funding PE0396ORG Designated Plans - Requirements for Maximum Funding Valuations
Inactive Funding PE0397ORG Solvency Funding and the PBGF - Amendments to Regulation
Inactive Funding PE0398ORG Impact Of Solvency Funding
Inactive Funding PE0399ORG Contribution Holidays and Actuarial Reports
Inactive Funding PE0400ORG Re-filing Election Report
Inactive Funding PE0401ORG No Suspension of Contributions in Defined Contribution Plans
Inactive Funding PE0402ORG Cessation of Member Contributions
Inactive Funding PE0648ORG FAQs - Letters of Credit (2012)
Inactive Funding PE0685ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans (pre May 21, 2019)
Inactive Funding PE0654ORG FAQs - Actuarial
Inactive Funding PE0655ORG The Determination of Whether a Plan is a "Closed Plan" (pre May 21, 2019)
Inactive Funding PE0656ORG Treatment of Excess Contributions (pre May 21, 2019)
Inactive Funding PE0657ORG Solvency Funding Relief Questions Answered (2009)
Inactive Funding PE0658ORG Other Changes to the Regulation - O.Reg. 239/09
Inactive Funding PE0659ORG Asset Smoothing for Solvency Valuations and Contribution Holidays - Questions and Answers (2008 - 2010)
Inactive Funding PE0672ORG 2016 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
Inactive Funding PE0673ORG 2012 Solvency Funding Relief Measures for Private Sector Pension Plans - Frequently Asked Questions (FAQs)
Inactive Funding PE0674ORG Temporary Solvency Funding Relief Measures
Inactive Funding PE0675ORG 2009 Solvency Funding Relief Measures
Inactive Pension Benefits Guarantee Fund (PBGF) PE0003ORG Ability to Take Contribution Holidays and Pay PBGF Assessments
Inactive Pension Benefits Guarantee Fund (PBGF) PE0028ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF)
Inactive Pension Benefits Guarantee Fund (PBGF) PE0110ORG Pension Benefits Guarantee Fund (PBGF)
Inactive Pension Benefits Guarantee Fund (PBGF) PE0111ORG FAQs - Pension Benefits Guarantee Fund (PBGF)
Active Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
Inactive Pension Benefits Guarantee Fund (PBGF) PE0506ORG Assessment Based on Last Report Regulation 909 ss. 3(1) and 37
Inactive Pension Benefits Guarantee Fund (PBGF) PE0507ORG Assessments Subject to Retail Sales Tax
Inactive Pension Benefits Guarantee Fund (PBGF) PE0508ORG Assessment As An Administrative Expense - O. Reg. 708/87 s. 33
Inactive Pension Benefits Guarantee Fund (PBGF) PE0509ORG Assessment for Periods Not Covered by Last Report Regulation 909 ss. 7, 37
Inactive Pension Benefits Guarantee Fund (PBGF) PE0510ORG Late Assessment Payments - Calculation of Interest - 1995 - O. Reg. 909 s. 37
Inactive Pension Benefits Guarantee Fund (PBGF) PE0511ORG Late Assessment Payments - Updated Interest Table
Inactive Pension Benefits Guarantee Fund (PBGF) PE0512ORG Assessment and Member Fees
Inactive Pension Benefits Guarantee Fund (PBGF) PE0513ORG Coverage and Funding - PBA, 1987 s. 85
Inactive Pension Benefits Guarantee Fund (PBGF) PE0640ORG Ability to take contribution holidays and pay PBGF assessments – revised as per amendments in Regulation 105/19
Inactive Pension Benefits Guarantee Fund (PBGF) PE0642ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
Active Pension Benefits Guarantee Fund (PBGF) PE0683ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
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
Inactive Commuted Value PE0609ORG Mortality Tables For Calculation - CIA Recommendations
Inactive Commuted Value PE0610ORG Recalculation of Transfer Value Not Permitted in Most Instances
Inactive Commuted Value PE0611ORG Recalculation of Transfer Values
Inactive Commuted Value PE0612ORG Updated CIA Transfer Value Recommendations
Inactive Commuted Value PE0613ORG Commuted Value Transfer Where Plan Underfunded
Inactive Commuted Value PE0614ORG Responsibilities of Fund Trustee - Transfer of Assets Between Plans
Inactive Commuted Value PE0377ORG Calculation In A Continuing Plan
Inactive Commuted Value PE0378ORG Computation and Interest Requirements
Inactive Commuted Value PE0383ORG Early Retirement Benefits
Inactive Commuted Value PE0652ORG Commuted Value Calculation Standard - FAQs
Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As
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