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 1 to 100 of 1065 entries
Sector Status Category Guidance Number Guidance Name
FP/FA Active Supervisory Framework FP0002APP Financial Professionals Title Protection – Supervisory Framework
FP/FA Active Application - FP/FA FP0001APP Financial Professionals Title Protection – Administration of Applications
General Regulatory Active Retirement PC0048INT Understanding Decumulation Products
General Regulatory Active Supervisory Approach GR0017APP Public warning notices Guidance
General Regulatory Inactive Filing - General Regulatory GR0005ORG Superintendent's Electronic Service & Delivery and Filing Rules
General Regulatory Active Administrative Monetary Penalties - General Regulatory GR0012APP Use of proceeds from enforcement under regulation “Money retained outside the consolidated revenue fund” Guidance
General Regulatory Active Administrative Monetary Penalties - General Regulatory GR0013APP Enforcement: General Administrative Monetary Penalties Guidance
General Regulatory Active Whistle-blower GR0015APP Whistle-blower Guidance
General Regulatory Active Risk Management GR0016INT Information Technology (“IT”) risk management
General Regulatory Inactive Consumer Protection - General Regulatory GR0001ORG Treating Financial Services Consumers Fairly Guideline: Frequently Asked Questions
General Regulatory Inactive Hearing Procedures GR0006ORG Rules of Practice and Procedure for Hearings Before the Superintendent of Financial Services
General Regulatory Inactive Consumer Protection - General Regulatory GR0002ORG Treating Financial Services Consumers Fairly Guideline
General Regulatory Inactive Advisory Board GR0007ORG Advisory Board
General Regulatory Active Service Standards - General Regulatory GR0009APP FSRA Service Standards
General Regulatory Active Consumer Protection - General Regulatory GR0008APP Fair Treatment of Customers in Insurance
General Regulatory Inactive Filing - General Regulatory GR0003ORG Rule #1 - Electronic Service and Delivery Rule
General Regulatory Active Innovation GR0018DEC Affiliated insurers carrying on business as a common undertaking pursuant to s. 392.2(8) of the Insurance Act
General Regulatory Inactive Filing - General Regulatory GR0004ORG Rule #2 - Mandatory Electronic Filings Rule
General Regulatory Active Innovation GR0010APP Test and Learn Environments (TLEs) for Financial Services Innovation
General Regulatory Active Administrative Monetary Penalties - Insurance GR0011APP Transparent Communication of FSRA Enforcement Action
Co-operative Active Offerings CC0001INT High-Risk Offerings issued under the Co-operative Corporations Act
Pensions 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
Pensions Inactive Funding PE0674ORG Temporary Solvency Funding Relief Measures
Pensions Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
Pensions 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
Pensions Inactive Amendments PE0379ORG From Defined Benefit to Defined Contribution
Pensions Inactive Wind up PE0628ORG Guideline for Notice of Wind Up of Pension Plan
Pensions Inactive Miscellaneous PE0109ORG Pension Decisions
Pensions Inactive Miscellaneous PE0517ORG Tips for Dealing with the PCO
Pensions Inactive Asset Transfers PE0356ORG Superintendent Consent to Transfer of Assets (Sale Before 1188; Transfer After 1188)
Pensions Inactive Locked-in Accounts PE0439ORG LIF Explanation and Tables for Minimum and Maximum Withdrawal Percentages
Pensions Inactive Locked-in Accounts PE0471ORG 2008 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Active Family Law PE0225INT Administration of pension benefits upon marriage breakdown
Pensions Inactive Benefits PE0368ORG Survivor Benefit Waived
Pensions Inactive Surplus PE0603ORG Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
Pensions Inactive Spousal Rights PE0564ORG Joint and Survivor Requirement and Waiver
Pensions Inactive Membership PE0498ORG Deadline For Membership Not Acceptable
Pensions Inactive Administration - Pensions PE0251ORG Administrator Role and Responsibilities
Pensions Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Pensions Inactive Filing - Pensions PE0393ORG Master Trust Arrangements
Pensions Inactive Pension Decisions PE0576ORG Notices and Orders, PBA, 1990 s. 69, s. 87, ss. 89(5)
Pensions Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0510ORG Late Assessment Payments - Calculation of Interest - 1995 - O. Reg. 909 s. 37
Pensions Inactive Commuted Value PE0652ORG Commuted Value Calculation Standard - FAQs
Pensions Active Wind up PE0180ORG Natural Termination of a Pension Plan
Pensions Inactive Wind up PE0671ORG FAQs - Wind Up (2010 - 2012)
Pensions Inactive Miscellaneous PE0188ORG Pension Policy Review Project
Pensions Inactive Asset Transfers PE0035ORG Applications for Transfer of Assets on Sale or Merger
Pensions Inactive Locked-in Accounts PE0065ORG Financial Hardship Unlocking Forms
Pensions Inactive Locked-in Accounts PE0450ORG 1998 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0482ORG 2016 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Active Benefits PE0238ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Pensions Active Plan Types PE0026ORG Regulation 177/11 made under the Pension Benefits Act - Questions & Answers - JSPPs
Pensions Inactive Surplus PE0585ORG Partial Wind Up - Identification and Administration of Surplus Compliance with PBA, 1990 ss. 70(6)
Pensions Inactive Information and Statements PE0639ORG Freedom of Information and Protection of Privacy Act (FOIPOP) - Interim Administrative Practice
Pensions Inactive Refunds PE0543ORG Locking-in Provisions - Prior Consent of the Commission Required for Refunds, PBA 1990 ss. 63(7) and (8)
Pensions Active Administration - Pensions PE0077ORG Annual Statements of Members' Pension Benefits - Statement of Investment Policies and Procedures Content
Pensions Inactive Administration - Pensions PE0315ORG Role and Responsibilities
Pensions Inactive Filing - Pensions PE0330ORG Filing Deadlines for Plans Other than Defined Contribution Plans
Pensions Inactive Filing - Pensions PE0574ORG Obligation to Sell Assets
Pensions Inactive Locking in PE0492ORG Locked-in RRSP Cannot Be Transferred To A RRIF (also ref: Life Income Fund)
Pensions Active Funding PE0007ORG Treatment of Excess Contributions
Pensions Inactive Funding PE0648ORG FAQs - Letters of Credit (2012)
Pensions Active Commuted Value PE0169ORG Timing of Termination Statement
Pensions Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Pensions Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Pensions Inactive Wind up PE0618ORG Treatment of Prior Year Credit Balance
Pensions Inactive Miscellaneous PE0068ORG FSCO - Pension Stakeholder Consultations
Pensions Inactive Miscellaneous PE0413ORG Fall-Winter 1997 Bulletin
Pensions Inactive Asset Transfers PE0234ORG Full Asset Transfers Under s. 81 - Superintendent's Consent Required
Pensions Active Locked-in Accounts PE0149ORG Locked-In Retirement Accounts (LIRAs)
Pensions Inactive Locked-in Accounts PE0461ORG Treatment of Funds By Other Jurisdictions
Pensions Active Locked-in Accounts PE0681ORG FAQs: Option to Transfer Money from a Locked-in Account to an Unlocked vehicle
Pensions Inactive Benefits PE0358ORG Garnishment of Pensions In Pay
Pensions Active Surplus PE0163ORG Application by Employer for Payment of Surplus on Wind Up of Pension Plan
Pensions Inactive Surplus PE0596ORG Application by Employer for Payment of Surplus on Full Wind Up of a Pension Plan
Pensions Active Membership PE0222ORG Termination of Plan Membership Without Termination of Employment
Pensions Inactive Registration PE0554ORG Preparation of an Application for Registration of a Plan Amendment
Pensions Active Administration - Pensions PE0124ORG Searching for Plan Beneficiaries
Pensions Inactive Administration - Pensions PE0608ORG No Transfers Outside Canada
Pensions Inactive Filing - Pensions PE0027ORG Requirement to Use Approved Forms
Pensions Inactive Filing - Pensions PE0341ORG General Information Regarding Annual Information Returns and Fees.
Pensions Inactive Investments - Pensions PE0429ORG Ethical Investments
Pensions Inactive Pension Decisions PE0531ORG Draft Consent Document for Filing Commission Consent with the Court for Surplus Distribution under ss. 8(2) of Regulation 909
Pensions Active Funding PE0138ORG No Provision to Amortize Negative Solvency Balance
Pensions Inactive Funding PE0675ORG 2009 Solvency Funding Relief Measures
Pensions Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Pensions Inactive Supervisory Approach PE0308ORG Determination of the Solvency Liability Adjustment
Pensions Active Amendments PE0302INT Actions to avoid deregistration of a pension plan under the Federal Income Tax Act
Pensions Inactive Wind up PE0629ORG Notice of Proposal for Partial Wind Up
Pensions Inactive Miscellaneous PE0112ORG A Guide To Understanding Your Pension Plan
Pensions Inactive Miscellaneous PE0519ORG No Civil Collection By PCO
Pensions Inactive Asset Transfers PE0504ORG General Procedures For Plan Mergers ­ PBA, 1987 ss. 27(1), s. 82
Pensions Inactive Locked-in Accounts PE0440ORG_ Amendments to the ITA (Canada) Regulation and Effect on LIFs
Pensions Inactive Locked-in Accounts PE0472ORG 2008 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Family Law PE0650ORG Family law - Questions & Answers (pre 2016)
Pensions Inactive Benefits PE0369ORG Transfer to Locked-in RRSP May Result In Loss Of Rights
Pensions Inactive Surplus PE0604ORG Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
Pensions Inactive Spousal Rights PE0565ORG Entitlement to Spousal Joint and Survivor Benefit - PBA, 1990, s. 44
Pensions Inactive Membership PE0500ORG Mandatory vs Voluntary - PBA, 1987 c. 10(1)2, s. 26