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 201 to 300 of 705 entries
Status Category Guidance Number Guidance Name
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)
Inactive Forms - General PE0518ORG Computer-generated Forms
Inactive Forms - General PE0661ORG FAQs - Forms (2010 - 2011)
Inactive Forms - General PE0662ORG New FSCO Pension Forms Due to Amended Definition of "Spouse" Under the Pension Benefits Act (Form 1, Form 3, Form 4, Form 5, Form 6, and Form 6.1) - 2005
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 Hearing Procedures GR0006ORG Rules of Practice and Procedure for Hearings Before the Superintendent of Financial Services
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