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.

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  • 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
Inactive Supervisory Approach PE0015ORG Administrative Penalties Guideline
Inactive Supervisory Approach PE0019ORG Administrative Penalties
Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Inactive Supervisory Approach PE0190ORG Defined Benefit Application Processes and Service Targets
Inactive Supervisory Approach PE0191ORG Application Processes and Service Targets
Inactive Supervisory Approach PE0192ORG Targeted Reviews
Active Supervisory Approach PE0197APP Pension Sector Guiding Principles
Active Supervisory Approach PE0199APP Supervisory Approach for Single Employer Defined Benefit Pension Plans that are Actively Monitored
Inactive Supervisory Approach PE0200INF Pension Sector Emergency Management Response
Inactive Supervisory Approach PE0201INF Pension Sector Emergency Management Response
Inactive Supervisory Approach PE0206INF Pension Sector Emergency Management Response
Active Supervisory Approach PE0245ORG Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets
Active Supervisory Approach PE0266ORG Decisions made under the Pension Benefits Act, R.S.O. 1990, c. P.8 and the Financial Services Commission of Ontario Act, 1997, S.O. 1997, c. 28
Inactive Supervisory Approach PE0308ORG Determination of the Solvency Liability Adjustment
Inactive Supervisory Approach PE0403ORG Disclosure Requirements for Financial Statements Filed Pursuant to Regulation
Inactive Supervisory Approach PE0405ORG Court Proceedings – Involvement of FSCOSuperintendent of Financial Services
Supervisory Approach PE0580ORG Delegation of the Superintendent’s Authorities - Financial Services Commission of Ontario Act, 1997, ss. 5(3)
Inactive Supervisory Approach PE0581ORG Filing Applications with the Superintendent of Financial Services
Inactive Supervisory Approach PE0204INF Pension Sector Emergency Management Response (June 2020)
Inactive Supervisory Approach PE0664ORG FAQs - Targeted Review: Form 7 – Contribution Reporting & Monitoring Process (2017)
Inactive Supervisory Approach PE0665ORG Targeted Reviews - Frequently Asked Questions (2017)
Inactive Supervisory Approach PE0666ORG Targeted Review: Member Option Statements – Termination and Retirement (2018)
Inactive Supervisory Approach PE0667ORG Targeted Review: Form 7 – Contribution Reporting & Monitoring Process (2017)
Active Supervisory Approach GR0017APP Public warning notices Guidance
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 Whistle-blower GR0015APP Whistle-blower Guidance
Active Wind up PE0021ORG Overpayments and Plan Wind Up - FAQs
Active Wind up PE0080ORG Questions and Answers on the New Grow-in Rules under Section 74 of the Pension Benefits Act
Active Wind up PE0173ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Active Wind up PE0174ORG Conditional Notice of Intended Wind Up Not Permitted
Active Wind up PE0175ORG Treatment of Prior Year Credit Balance
Inactive Wind up PE0176ORG Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund
Inactive Wind up PE0177ORG Vesting, Locking In & Growing In on Wind Up
Active Wind up PE0178ORG Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased
Active Wind up PE0179ORG Payment of Benefits on Partial Wind Up
Active Wind up PE0180ORG Natural Termination of a Pension Plan
Active Wind up PE0181ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Active Wind up PE0182ORG Payment of Immediate Pensions & Other Benefits
Active Wind up PE0183ORG Restrictions on Payments on wind up where there is a Deficit
Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Active Wind up PE0282ORG Where Employer Sells, Assigns or Disposes the Business or assets for the Business
Active Wind up PE0283ORG Original and Successor Pension Plans - Section 81 Does Not Preclude Wind Up of Original Plan
Active Wind up PE0288ORG Full and Partial Wind Ups - Frequently Asked Questions
Inactive Wind up PE0615ORG A Guide To The Wind Up Of A Pension Plan
Inactive Wind up PE0616ORG Filing Requirements and Procedure
Inactive Wind up PE0617ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Inactive Wind up PE0618ORG Treatment of Prior Year Credit Balance
Inactive Wind up PE0619ORG Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund
Inactive Wind up PE0620ORG Credited Service for Employment Standards Act, 2000 Notice Period
Inactive Wind up PE0621ORG Employer Intention Respecting Surplus in a Wind-up Report
Inactive Wind up PE0622ORG Filing Deadlines
Inactive Wind up PE0623ORG Individual Statement At Wind Up
Inactive Wind up PE0624ORG Distribution of Benefits on Partial Wind Up (March 2007)
Inactive Wind up PE0625ORG Distribution of Benefits on Partial Wind Up (September 2010)
Inactive Wind up PE0626ORG Plan With No Members
Inactive Wind up PE0627ORG Natural Termination of a Pension Plan
Inactive Wind up PE0628ORG Guideline for Notice of Wind Up of Pension Plan
Inactive Wind up PE0629ORG Notice of Proposal for Partial Wind Up
Inactive Wind up PE0630ORG Notice and Consent Requirements on Partial Plan Wind Up
Inactive Wind up PE0631ORG Guideline for Notice of Full or Partial Wind Up of Pension Plan
Inactive Wind up PE0632ORG Payment of Immediate Pensions
Inactive Wind up PE0633ORG Restrictions on Payments in Deficit Situations (November 2003)
Inactive Wind up PE0634ORG Restrictions on Payments in Deficit Situations (November 2011)