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
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Showing 301 to 400 of 706 entries
Status Category Guidance Number Guidance Name
Active Locked-in Accounts PE0150ORG Schedule 1.1 Life Income Funds (New LIFs)
Active Locked-in Accounts PE0151ORG Schedule 1 Life Income Funds (Old LIFs)
Inactive Locked-in Accounts PE0152ORG 2019 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Active Locked-in Accounts PE0153ORG Schedule 2 Locked-In Retirement Funds (LRIFs)
Active Locked-in Accounts PE0196INF Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Active Locked-in Accounts PE0295ORG Frequently Asked Questions - Unlocking by Non-resident Former Member -Section 50.0.1 of the PBA
Inactive Locked-in Accounts PE0436ORG Requirements of the Ontario Locked-In Retirement Account (LIRA)
Inactive Locked-in Accounts PE0437ORG Shortened Life Expectancy - Provision in Plan Text
Inactive Locked-in Accounts PE0438ORG Shortened Life Expectancy - Verification Required by Financial Institution
Inactive Locked-in Accounts PE0439ORG LIF Explanation and Tables for Minimum and Maximum Withdrawal Percentages
Inactive Locked-in Accounts PE0440ORG_ Amendments to the ITA (Canada) Regulation and Effect on LIFs
Inactive Locked-in Accounts PE0441ORG Life Income Fund Update and Revised Schedule 1 of Regulation 909
Inactive Locked-in Accounts PE0442ORG No Provision for Small Amounts
Inactive Locked-in Accounts PE0443ORG Direct Transfer from Plan to LIF, Income Tax Act (Canada) s.147.3
Inactive Locked-in Accounts PE0444ORG Ontario Life Income Funds (LIFs) Direct Transfer of Locked-in Funds and Administration Issues
Inactive Locked-in Accounts PE0445ORG Transfer of Locked-in Funds by Financial Institutions
Inactive Locked-in Accounts PE0446ORG Minimum and Maximum Withdrawals
Inactive Locked-in Accounts PE0447ORG 1995 Maximum Withdrawals
Inactive Locked-in Accounts PE0448ORG 1996 Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0449ORG 1997 Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0450ORG 1998 Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0451ORG 1999 Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0452ORG 2000 Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0453ORG 2001 LIF Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0454ORG 2002 LIF Maximum Withdrawal Amount Table
Inactive Locked-in Accounts PE0455ORG 2003 LIF Maximum Payment Amount Table
Inactive Locked-in Accounts PE0456ORG Spousal Death Benefit
Inactive Locked-in Accounts PE0457ORG Spousal Pre-retirement Death Benefit
Inactive Locked-in Accounts PE0458ORG Spousal Consent Required
Inactive Locked-in Accounts PE0459ORG_ Spousal Consent Form
Inactive Locked-in Accounts PE0460ORG Locked-In LIFs and LIRAs Approved by Other Jurisdictions
Inactive Locked-in Accounts PE0461ORG Treatment of Funds By Other Jurisdictions
Inactive Locked-in Accounts PE0462ORG General Requirements
Inactive Locked-in Accounts PE0463ORG Locked-In Retirement Accounts (LIRAs)
Inactive Locked-in Accounts PE0464ORG Life Income Funds (LIFs)
Inactive Locked-in Accounts PE0465ORG Schedule 1 Life Income Funds (Old LIFs)
Inactive Locked-in Accounts PE0466ORG Schedule 1.1 Life Income Funds (New LIFs)
Inactive Locked-in Accounts PE0467ORG 2004 LIF Maximum Payment Amount Table
Inactive Locked-in Accounts PE0468ORG 2005 LIF Maximum Payment Amount Table
Inactive Locked-in Accounts PE0469ORG 2006 LIF Maximum Payment Amount Table
Inactive Locked-in Accounts PE0470ORG 2007 LIF Maximum Payment Amount Table
Inactive Locked-in Accounts PE0471ORG 2008 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0472ORG 2008 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0473ORG 2009 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0474ORG 2009 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0475ORG 2010 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0476ORG 2010 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0477ORG 2011 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0478ORG 2012 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0479ORG 2013 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0480ORG 2014 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0481ORG 2015 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0482ORG 2016 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0483ORG 2017 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0484ORG 2018 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Inactive Locked-in Accounts PE0485ORG Locked-In Retirement Income Funds (LRIFs)
Inactive Locked-in Accounts PE0644ORG Financial Hardship Unlocking Questions & Answers (2012 - 2014)
Inactive Locked-in Accounts PE0645ORG Eligibility for Financial Hardship Access to Locked-In Funds (2000)
Inactive Locked-in Accounts PE0646ORG Financial Hardship Unlocking Fees (2009)
Inactive Locked-in Accounts PE0647ORG Financial Hardship Unlocking Fees
Active Locked-in Accounts PE0678ORG FAQs on Locked-in Retirement Income Funds (LRIFs)
Active Locked-in Accounts PE0679ORG FAQs on Locked-in Retirement Accounts (LIRAs)
Active Locked-in Accounts PE0680ORG FAQs for Financial Institutions (LIFs and LRIFs)
Active Locked-in Accounts PE0681ORG FAQs: Option to Transfer Money from a Locked-in Account to an Unlocked vehicle
Active Locked-in Accounts PE0682ORG FAQs on the Effects of Changes on Other Unlocking Applications
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
Inactive Family Law PE0054ORG FAQs - Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Inactive Family Law PE0070ORG Tutorials
Inactive Family Law PE0074ORG Webinar on Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Inactive Family Law PE0075ORG Resources from the Webinar on the Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Active Family Law PE0100ORG Implications of Bill 14 Amendments on the Carrigan Decision
Inactive Family Law PE0101ORG Carrigan v. Carrigan Estate - Supreme Court of Canada Denies Leave
Active Family Law PE0225INT Administration of pension benefits upon marriage breakdown
Inactive Family Law PE0650ORG Family law - Questions & Answers (pre 2016)
Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions
Active Benefits PE0130ORG Definition of Bridging Benefit
Inactive Benefits PE0131ORG Payments from a Defined Contribution/Money Purchase Benefit
Active Benefits PE0132ORG Pregnancy, Parental and Emergency Leave
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 PE0236ORG Garnishment of Pensions In Pay
Inactive Benefits PE0237ORG Portability Rights if Vested but not Locked In
Active Benefits PE0238ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
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 PE0275ORG Joint and Survivor Pension Waived
Active Benefits PE0277ORG Value of a Deferred Pension
Active Benefits PE0289ORG Immediate Vesting
Inactive Benefits PE0357ORG Definition of Bridge Benefit
Inactive Benefits PE0358ORG Garnishment of Pensions In Pay
Inactive Benefits PE0359ORG Form of Benefit Payment
Inactive Benefits PE0360ORG Pregnancy and Parental Leave
Inactive Benefits PE0361ORG Pregnancy and Parental Leave - Employee Contributions
Inactive Benefits PE0362ORG Pregnancy and Parental Leave Governed By The Employment Standards Amendment Act