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 601 to 700 of 706 entries
Status Category Guidance Number Guidance Name
Active Filing - Pensions PE0126ORG General Information Regarding Annual Information Returns
Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
Inactive Filing - Pensions PE0135ORG Extension of Deadline for Filings with FSCO (2014)
Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Active Filing - Pensions PE0257ORG Actuarial Filing for Plan Amendments
Inactive Filing - Pensions PE0292ORG Options for Prescribed Filings - Frequently Asked Questions
Inactive Filing - Pensions PE0294ORG Re-filing of Annual Information Return (AIR) and Pension Benefits Guarantee Fund Assessment Certificate (PBGF) Forms - Frequently Asked Questions
Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Inactive Filing - Pensions PE0304ORG Change To Actuarial Review Procedure
Inactive Filing - Pensions PE0305ORG Compliance With Actuarial Professional Standards
Inactive Filing - Pensions PE0306ORG Actuarial Assumption Guidelines for Final Average Plans - Approval of Actuarial Reports
Inactive Filing - Pensions PE0307ORG Actuarial Assumptions Guidelines Solvency Valuations
Inactive Filing - Pensions PE0328ORG Fees Due Whether Application of Registration Filed & Late Filing Fees
Inactive Filing - Pensions PE0329ORG Deadlines For Filing Annual Information Returns (AIRs) With Fees
Inactive Filing - Pensions PE0330ORG Filing Deadlines for Plans Other than Defined Contribution Plans
Inactive Filing - Pensions PE0331ORG Forms
Inactive Filing - Pensions PE0332ORG Failure to File
Inactive Filing - Pensions PE0333ORG Late Fees
Inactive Filing - Pensions PE0334ORG Late Filing Fees
Inactive Filing - Pensions PE0335ORG Late Filing Fees - How to Calculate Interest on Overdue Annual Filing Fee Payments
Inactive Filing - Pensions PE0336ORG Late AIR Filing Fees - Updated Interest Table
Inactive Filing - Pensions PE0337ORG Interest on Late AIR Fees
Inactive Filing - Pensions PE0338ORG New Fees
Inactive Filing - Pensions PE0339ORG Revenue Canada Annual Information Return
Inactive Filing - Pensions PE0340ORG Notice of Revised Annual Information Return
Inactive Filing - Pensions PE0341ORG General Information Regarding Annual Information Returns and Fees.
Inactive Filing - Pensions PE0342ORG General Information Regarding Annual Information Returns and Pension Assessments
Inactive Filing - Pensions PE0343ORG Which AIRs Required at Wind Up
Inactive Filing - Pensions PE0344ORG Unsigned AIRs
Inactive Filing - Pensions PE0381ORG Extension of Deadline for Funding in Active Defined Benefit Plans
Inactive Filing - Pensions PE0382ORG Extension of Deadline for Filings
Inactive Filing - Pensions PE0389ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Inactive Filing - Pensions PE0390ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Inactive Filing - Pensions PE0391ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Inactive Filing - Pensions PE0392ORG CICA Guideline For Annual Audited Statements
Inactive Filing - Pensions PE0393ORG Master Trust Arrangements
Inactive Filing - Pensions PE0394ORG Fund Statements Or Plan Statements
Inactive Filing - Pensions PE0394ORG Revised Filing Requirements
Inactive Filing - Pensions PE0395ORG Requirement for Auditor's Report
Inactive Filing - Pensions PE0522ORG Simplified Filing Procedure
Inactive Filing - Pensions PE0568ORG Conflicts of Interest and Code of Ethics
Inactive Filing - Pensions PE0569ORG Conflict of Interest Requirement
Inactive Filing - Pensions PE0570ORG Guide To Completing a SIP&G
Inactive Filing - Pensions PE0571ORG Confirmation or Amendment - Notification to PCO
Inactive Filing - Pensions PE0572ORG Income Tax Act Regulations - Foreign Content Change
Inactive Filing - Pensions PE0573ORG Filing of Investment Policy Return
Inactive Filing - Pensions PE0574ORG Obligation to Sell Assets
Inactive Filing - Pensions PE0684ORG Rules concerning the Statement of Investment Policies and Procedures (SIPP)
Active Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
Inactive Investments - Pensions PE0076ORG Investment
Active Investments - Pensions PE0144ORG Prudent Investment Practices for Derivatives
Inactive Investments - Pensions PE0145ORG Statements of Investment Policies and Procedures (SIPPs) for Member-Directed Defined Contribution Plans
Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
Active Investments - Pensions PE0147ORG Overview of Statements of Investments Policies and Procedures (SIPP) Requirements
Inactive Investments - Pensions PE0426ORG Derivative Instruments - Futures and Options
Inactive Investments - Pensions PE0427ORG Use of Derivatives Significant Issues for Pension Funds
Inactive Investments - Pensions PE0428ORG The Use of Derivatives in Pension Funds, by the Investment Advisory Committee of the Pension Commission of Ontario
Inactive Investments - Pensions PE0429ORG Ethical Investments
Inactive Investments - Pensions PE0430ORG Investment in a Limited Partnership
Inactive Investments - Pensions PE0431ORG Letters of Credit As Collateral In Securities Lending
Inactive Investments - Pensions PE0432ORG Prudence
Inactive Investments - Pensions PE0433ORG Securities Investments
Inactive Investments - Pensions PE0434ORG Compliance with Federal Investment Regulations or Ontario Investment Rules
Inactive Investments - Pensions PE0435ORG Transitional Investment Rules
Inactive Investments - Pensions PE0521ORG Description
Inactive Investments - Pensions PE0643ORG FAQs - Statement of Investment Policies and Procedures (SIPP) (2014 - 2016)
Active Administrative Monetary Penalties - General Regulatory GR0012APP Use of proceeds from enforcement under regulation “Money retained outside the consolidated revenue fund” Guidance
Active Administrative Monetary Penalties - General Regulatory GR0013APP Enforcement: General Administrative Monetary Penalties Guidance
Active Whistle-blower GR0015APP Whistle-blower Guidance
Inactive Pension Decisions PE0384ORG Enforcement Matters to be Published Charges - Charges are Laid under the PBA
Inactive Pension Decisions PE0385ORG Charges are Laid under the PBA - Union Drawn Steel
Inactive Pension Decisions PE0386ORG Results of Charges Laid Under the PBA and Regulations
Inactive Pension Decisions PE0387ORG Charges Laid under the PBA and Regulations - Union Drawn Steel Co. Ltd. and Maysfield Properety Management (1987) Inc.
Inactive Pension Decisions PE0388ORG Ongoing Cases under the PBA and Regulations
Inactive Pension Decisions PE0530ORG Rules of Practice for Proceedings Under Section 89 of the Act: General, PreHearing Conferences, Settlement Conferences, Disclosure, Written Hearings, Electronic Hearings
Inactive Pension Decisions PE0530ORG Rules of Practice for Proceedings Under Section 89 of the Act: General, PreHearing Conferences, Settlement Conferences, Disclosure, Written Hearings, Electronic Hearings
Inactive Pension Decisions PE0531ORG Draft Consent Document for Filing Commission Consent with the Court for Surplus Distribution under ss. 8(2) of Regulation 909
Inactive Pension Decisions PE0532ORG Release of Hearing Documents Filed with the Commission
Inactive Pension Decisions PE0533ORG Records of Proceedings for Appeal Purposes
Inactive Pension Decisions PE0534ORG Pre-Hearing Conference Procedures
Inactive Pension Decisions PE0535ORG Role of Presiding Officer at Pre-Hearing Conference
Inactive Pension Decisions PE0536ORG Notice of Pre-Hearing Conference
Inactive Pension Decisions PE0537ORG Release of Pre-Hearing Conference Documents Filed with the Commission
Inactive Pension Decisions PE0538ORG Continuation of Proceedings for Certain Applications Under the Current PBA once the Financial Services Commission of Ontario Act, 1997 (FSCO) comes into Force
Inactive Pension Decisions PE0539ORG Commission Procedures Sub-committee - Procedures Ready for Publication
Inactive Pension Decisions PE0575ORG Notices and Orders, PBA, 1990 s. 69, s. 87, ss. 89(5)
Inactive Pension Decisions PE0576ORG Notices and Orders, PBA, 1990 s. 69, s. 87, ss. 89(5)
Inactive Pension Decisions PE0577ORG Notices and Orders, PBA, 1990 s. 69, ss. 70(5), ss. 89(5) (Omitted from Winter-Spring 1996 Bulletin 6/3)
Inactive Pension Decisions PE0578ORG Notices and Orders
Inactive Pension Decisions PE0529ORG Commission Meetings - Purpose and Procedure
Inactive Locking in PE0497ORG Application of Pre and Post 1987 Vesting And Locking-In Rules
Inactive Locking in PE0486ORG Shortened Life Expectancy
Inactive Locking in PE0487ORG Interest Locked in
Inactive Locking in PE0488ORG Locked-in RRSP Can Purchase Annuity At Age 55
Inactive Locking in PE0489ORG Effect Of Legislation on Locked in RRSP Funds
Inactive Locking in PE0490ORG How to Administer Locked-In Money as a Pension
Inactive Locking in PE0491ORG Locked-in RRSP Funds - Annuities
Inactive Locking in PE0492ORG Locked-in RRSP Cannot Be Transferred To A RRIF (also ref: Life Income Fund)
Inactive Locking in PE0493ORG Locking In of Pension Funds When Member Leaves the Country