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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Inherited Guidance
Showing 301 to 400 of 706 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 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 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 Locked-in Accounts PE0040ORG A Guide to Applying for Special Access
Active Locked-in Accounts PE0059ORG Financial Hardship Unlocking User Guide For Financial Institutions
Active Locked-in Accounts PE0060ORG Financial Hardship Unlocking Questions & Answers
Active Locked-in Accounts PE0061ORG Financial Hardship Unlocking Questions & Answers
Inactive Locked-in Accounts PE0062ORG Financial Hardship Unlocking - Resources
Active Locked-in Accounts PE0063ORG Process for Financial Hardship Unlocking
Inactive Locked-in Accounts PE0064ORG Rules for Financial Hardship Unlocking
Inactive Locked-in Accounts PE0065ORG Financial Hardship Unlocking Forms
Inactive Locked-in Accounts PE0071ORG Financial Hardship Unlocking Webcast
Inactive Locked-in Accounts PE0072ORG Webcasts
Active Locked-in Accounts PE0092ORG FAQs on Old Life Income Funds (LIFs)
Active Locked-in Accounts PE0093ORG FAQs on Rules for Ontario Locked-In Accounts
Active Locked-in Accounts PE0094ORG FAQs on Unlocking a Locked-in Account if you are a Non-Resident of Canada
Active Locked-in Accounts PE0095ORG FAQs on New Life Income Funds (LIFs)
Inactive Locked-in Accounts PE0096ORG Locked-In Accounts
Inactive Locked-in Accounts PE0097ORG Changes To The Rules For Ontario Locked-In Accounts - O. Reg. 239/09
Inactive Locked-in Accounts PE0098ORG Pension Unlocking: Non-Hardship
Active Locked-in Accounts PE0148ORG Shortened Life Expectancy
Active Locked-in Accounts PE0149ORG Locked-In Retirement Accounts (LIRAs)
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