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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  • For information on inactive / Inherited guidance, follow this link Inherited Guidance
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Guidance Documents Table
Showing 101 to 200 of 208 entries
Status Category Guidance Number Guidance Name
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
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
Active Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
Active Investments - Pensions PE0144ORG Prudent Investment Practices for Derivatives
Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
Active Investments - Pensions PE0147ORG Overview of Statements of Investments Policies and Procedures (SIPP) Requirements
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
Active Locked-in Accounts PE0063ORG Process for Financial Hardship Unlocking
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)
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)
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
Active Locked-in Accounts PE0678ORG FAQs on Locked-in Retirement Income Funds (LRIFs)
Active Locked-in Accounts PE0679ORG FAQs on Locked-in Retirement Accounts (LIRAs)
Active Locked-in Accounts PE0680ORG FAQs for Financial Institutions (LIFs and LRIFs)
Active Locked-in Accounts PE0681ORG FAQs: Option to Transfer Money from a Locked-in Account to an Unlocked vehicle
Active Locked-in Accounts PE0682ORG FAQs on the Effects of Changes on Other Unlocking Applications
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
Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Active Miscellaneous PE0041ORG Consumer Brochures
Active Miscellaneous PE0042ORG Know the facts about your registered pension plan
Active Miscellaneous PE0083ORG Legislative Changes July 1, 2012
Active Miscellaneous PE0114ORG Superintendent Consents (from 2009 onwards)
Active Miscellaneous PE0115ORG Superintendent Declarations (from 2009 onwards)
Active Miscellaneous PE0116ORG Superintendent Notices of Intended Decision (from 2009 onwards)
Active Miscellaneous PE0117ORG Superintendent Orders (from 2009 Onwards)
Active Miscellaneous PE0193ORG Pension Scams Cost You More than Retirement Savings
Active Miscellaneous PE0194ORG Beware of Scams Involving Your Retirement Savings, Regulators Warn
Active Miscellaneous PE0285ORG FAQs on the Most Significant Changes under Bill 120 in force on December 8, 2010 and July 1, 2012
Active Miscellaneous PE0286ORG Bill 236, Pension Benefits Amendment Act, 2010 - Frequently Asked Questions
Active Miscellaneous PE0291ORG Nortel Ontario Beneficiary Direction, Consent & Waiver
Active Miscellaneous PE0641INF A guide for employers - Communicating the value of your pension plan
Active Multi-jurisdictional issues PE0269ORG When and How to Change the Province of Registration for a Multi-jurisdictional Pension Plan
Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
Active Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
Active Pension Benefits Guarantee Fund (PBGF) PE0683ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
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)
Active Refunds PE0160ORG Refund of Additional Voluntary Contributions to Active Members
Active Refunds PE0271ORG Application for Reimbursement of Employer Overpayment from a Continuing Pension Plan
Active Refunds PE0272ORG Application for Refund of Contributions to Plan Members or Former Members
Active Registration PE0161ORG Registration of a Pension Plan and a Pension Plan Amendment
Active Retirement PE0246ORG Retirement Dates
Active Retirement PC0048INT Understanding Decumulation Products
Active Risk Management GR0016INT Information Technology (“IT”) risk management
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
Active Spousal Rights PE0653ORG Definition of "spouse"
Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Active Supervisory Approach PE0199APP Supervisory Approach for Single Employer Defined Benefit Pension Plans that are Actively Monitored
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
Active Supervisory Approach GR0014APP Principles-based Regulation
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)
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
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