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 401 to 500 of 706 entries
Status Category Guidance Number Guidance Name
Inactive Benefits PE0363ORG Pregnancy and Parental Leave Cannot Be Conditional
Inactive Benefits PE0364ORG Portability Rights If Vested But Not Locked-In
Inactive Benefits PE0365ORG Improvement Of Benefits In Ongoing Plans
Inactive Benefits PE0366ORG Union Membership as Condition for Benefit Improvement
Inactive Benefits PE0367ORG Same-Sex Spousal Benefits - Leshner Ruling Explained
Inactive Benefits PE0368ORG Survivor Benefit Waived
Inactive Benefits PE0369ORG Transfer to Locked-in RRSP May Result In Loss Of Rights
Inactive Benefits PE0406ORG Age-Related Benefit Formulae
Inactive Benefits PE0407ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Inactive Benefits PE0408ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Active Interest PE0217ORG Average Fund Rate for Employee Contributions
Active Interest PE0218ORG Crediting Interest on Employee Contributions
Inactive Interest PE0423ORG Crediting Interest on Employee Contributions
Inactive Interest PE0424ORG Minimum and Maximum Rates
Inactive Interest PE0425ORG Credited Interest
Active Plan Types PE0026ORG Regulation 177/11 made under the Pension Benefits Act - Questions & Answers - JSPPs
Active Plan Types PE0081ORG Individual Pension Plans
Active Plan Types PE0107ORG Individual Pension Plans (IPPs)
Active Plan Types PE0158ORG Approaches and Revenue Canada Considerations
Active Plan Types PE0159ORG Pension Plans are Not Flexible Benefit Plans
Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
Inactive Plan Types PE0520ORG Pension Plans are Not Flexible Benefit Plans
Inactive Plan Types PE0649ORG FAQs - Jointly Sponsored Pension Plans (JSPP) (2011)
Inactive Plan Types PE0651ORG FAQs - Individual Pension Plans (2012)
Active Surplus PE0089ORG Surplus Withdrawal Applications
Active Surplus PE0162ORG Partial Wind Up - Identification and Administration of Surplus
Active Surplus PE0163ORG Application by Employer for Payment of Surplus on Wind Up of Pension Plan
Active Surplus PE0164ORG Surplus Distribution by Written Agreement - The Role of Legal Counsel
Active Surplus PE0165ORG Undistributed Surplus on Full or Partial Wind Up
Active Surplus PE0166ORG Surplus Distribution in Cash in Continuing Plan
Active Surplus PE0167ORG Allocation of Surplus to Members, Former Members and Other Persons on Wind Up - PBA s. 63(7) and 70(5) - Regulation 909 s. 8
Active Surplus PE0168ORG Distribution of Surplus to Employer on Partial Wind Up - PBA s. 70(5) - Regulation 909 s. 8(1)(b) and 8(2)
Inactive Surplus PE0599ORG Making Application Under ss. 7a(2)(c) - O. Reg. 708/87
Inactive Surplus PE0600ORG Access To Surplus In Continuing Plans Permitted
Inactive Surplus PE0601ORG Surplus Remaining in Wound-up Plans
Inactive Surplus PE0602ORG Surplus Attributable to Employee and Employer Contributions on Plan Wind Up
Inactive Surplus PE0603ORG Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
Inactive Surplus PE0604ORG Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
Inactive Surplus PE0605ORG Surplus Distribution in Cash in Continuing Plan
Inactive Surplus PE0606ORG Allocation of Surplus Distributed to Members and Former Members on Wind Up
Inactive Surplus PE0598ORG Procedures for Applications under ss. 7a(2) of O. Reg. 708/87 (743/91) (Grandfathering Provision)
Inactive Surplus PE0597ORG Application by Employer for Payment of Surplus on Partial Wind Up of a Pension Plan
Inactive Surplus PE0527ORG Surplus Refund Applications on Wind Up - Acknowledgment of Applications, Representations and Communication of Commission Decision, PBA, 1990 ss. 78(3), O. Reg. 909 ss. 8(2)
Inactive Surplus PE0528ORG Surplus Refund Applications on Wind Up - Late Representations and Submissions
Inactive Surplus PE0582ORG Adequacy of Surplus Withdrawal Application
Inactive Surplus PE0583ORG Court Applications for Surplus Entitlement in Wound Up Plans
Inactive Surplus PE0584ORG Distribution of Surplus to Plan Beneficiaries on Wind Up
Inactive Surplus PE0585ORG Partial Wind Up - Identification and Administration of Surplus Compliance with PBA, 1990 ss. 70(6)
Inactive Surplus PE0586ORG Distribution To Employer on Wind Up - PBA, 1990 s. 78 and 79, O. Reg 909 (708/87 and 743/91 [eff. Dec. 18/91]) c. 7a(1)(b)
Inactive Surplus PE0587ORG Surplus Distribution to an Employer - PBA, 1990, s. 78, s. 79 and O. Reg. 909, s. 8
Inactive Surplus PE0588ORG Changes to the Surplus Application Review Process - Effective on and after September 1, 1994
Inactive Surplus PE0589ORG Surplus Distribution - The Role of Legal Counsel in Obtaining Written Consent
Inactive Surplus PE0590ORG Surplus Distribution to an Employer - PBA, s. 78 and 79 and Reg. 909, s. 8
Inactive Surplus PE0591ORG Levels of Consent Required Pursuant to Section 10.1 of Regulation 909
Inactive Surplus PE0592ORG Subsections 79(2) and (4) of the PBA Came Into Effect January 1, 1998
Inactive Surplus PE0593ORG Surplus Applications Affecting Members, Former Members or Other Persons with Employment in a Jurisdiction Other Than Ontario
Inactive Surplus PE0594ORG Application by an Employer for Payment of Surplus from a Wound-up Plan
Inactive Surplus PE0595ORG Application by an Employer for Payment of Surplus from a Wound-up Plan - PBA ss. 78 and 79, as amended - Regulation 909 s. 8
Inactive Surplus PE0596ORG Application by Employer for Payment of Surplus on Full Wind Up of a Pension Plan
Inactive Surplus PE0669ORG Questions and Answers relating to Surplus Withdrawal On Wind Up - Section 78(2) Notice Requirements (2012)
Inactive Surplus PE0670ORG Questions and Answers relating to Surplus - Regulations effective July 1, 2012
Active Spousal Rights PE0090ORG Payment of A Survivor Pension Small Amount - Section 44(7) of the Pension Benefits Act
Active Spousal Rights PE0207ORG Marriage Breakdown and Pension Credits
Active Spousal Rights PE0208ORG Additional Options to Spouse on Marriage Breakdown
Active Spousal Rights PE0209ORG Options to Spouse on Marriage Breakdown
Active Spousal Rights PE0274ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Inactive Spousal Rights PE0562ORG Human Rights Commission Decision on the Definition of Spouse
Inactive Spousal Rights PE0563ORG Amended Definition of “Spouse” Under the Pension Benefits Act - PBA s. 1 “spouse”
Inactive Spousal Rights PE0564ORG Joint and Survivor Requirement and Waiver
Inactive Spousal Rights PE0565ORG Entitlement to Spousal Joint and Survivor Benefit - PBA, 1990, s. 44
Inactive Spousal Rights PE0566ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Inactive Spousal Rights PE0567ORG Same-Sex Spouse Survivor Benefits
Active Spousal Rights PE0653ORG Definition of "spouse"
Inactive Information and Statements PE0102ORG General Information About Inquiries and Complaints for Pension Plan Beneficiaries
Active Information and Statements PE0254ORG Member's Right to Information, Annual Statements, Termination Statements, Notices, PBA 1990, s. 25-30, 42, O. Reg. 909 s. 28, 39-46 Effective When Published
Active Information and Statements PE0255ORG Members’ Annual Statements and Termination Statements
Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
Active Information and Statements PE0287ORG New Provisions Related to the Disclosure of Records
Inactive Information and Statements PE0299ORG Freedom of Information and Protection of Privacy Act ("FOIPOP") - How to Obtain Information
Inactive Information and Statements PE0639ORG Freedom of Information and Protection of Privacy Act (FOIPOP) - Interim Administrative Practice
Inactive Information and Statements PE0641ORG Items marked “Private” and “Confidential”
Inactive Information and Statements PE0303ORG Members’ Annual Statement
Inactive Information and Statements PE0524ORG Photocopies of Files under section 30 of the PBA, 1990
Active Membership PE0154ORG Eligibility for Membership in a Pension Plan
Active Membership PE0155ORG Class of Employees
Active Membership PE0156ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Active Membership PE0157ORG Mandatory versus Optional Membership in a Pension Plan
Active Membership PE0219ORG No Transfer Rights on Suspension of Plan Membership
Active Membership PE0220ORG Cessation of Member Contributions
Active Membership PE0221ORG Amendment to Terminate Membership not Permitted
Active Membership PE0222ORG Termination of Plan Membership Without Termination of Employment
Inactive Membership PE0499ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Inactive Membership PE0370ORG Clarification (formerly Interpretation Bulletin I)
Inactive Membership PE0371ORG Class and Eligibility
Inactive Membership PE0372ORG_ Individuals
Inactive Membership PE0373ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Inactive Membership PE0374ORG Requirements For Full and Part-Time Employees
Inactive Membership PE0375ORG Part-time Employees and YMPE Test
Inactive Membership PE0376ORG Seasonal Workers