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 201 to 300 of 342 entries
Sector Status Category Guidance Number Guidance Name
Pensions Active Funding PE0010ORG Questions and Answers on Letters of Credit
Pensions Active Funding PE0009ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans
Pensions Active Annuities PE0008ORG Frequently Asked Questions pertaining to Annuity Purchase and Discharge
Pensions Active Funding PE0007ORG Treatment of Excess Contributions
Pensions Active Funding PE0006ORG The Determination of Whether a Plan is a Closed Plan
Pensions Active Funding PE0002ORG 2018 Funding Reform for Defined Benefit Pension Plans
General Regulatory Active Retirement PC0048INT Understanding Decumulation Products
Insurance Active Capital Testing PC0047INT Updated Minimum Capital Test Guideline for P&C Insurance Companies and Reciprocals
Insurance Active Insurance Prudential PC0045APP Risk Based Supervisory Framework for Ontario-incorporated Insurance Companies and Reciprocals
Insurance Active Reporting - Insurance PC0043INT Life agent reporting requirements and related insurer obligations
Insurance Active LLQP PC0026ORG How to Submit Feedback on the Life Licence Qualification Program (LLQP)
Insurance Active Amalgamations and Portfolio Transfers PC0021ORG Amalgamations and Portfolio Transfers
Insurance Active Guideline PC0020ORG Reinsurance guidelines for Ontario incorporated and licensed companies
Insurance Active Guideline PC0019ORG Guideline - Use of Canadian Depository for Securities Limited
Insurance Active Negative Option PC0018ORG Negative Option Marketing/Billing
Insurance Active Charitable PC0017ORG Charitable or Gift Annuities
Insurance Active Purchasing PC0016ORG Borrowing to Purchase Life Insurance Products - Risks and Suitability
Insurance Active Investments - Insurance PC0014ORG Investments by Insurers Guideline
Mortgage Active Reporting - Mortgage Brokering MB0052INT Mortgage Administrators’ Financial Filing Requirements
Mortgage Active Cybersecurity MB0048INF Mortgage Broker Regulators' Council of Canada Principles for Cybersecurity Preparedness for the Mortgage Brokering Sector
Mortgage Active Licensing - Mortgage Brokering MB0047INT New mortgage agent and broker licensing requirements
Mortgage Active Licensing - Mortgage Brokering MB0046INT Licensing exemption for Permitted Clients that are not Individuals
Mortgage Active Licensing - Mortgage Brokering MB0045APP Accreditation of Licensing Courses for the Mortgage Brokering Sector
Mortgage Active Mortgage Fraud MB0044INT Detecting and Preventing Mortgage Fraud
Mortgage Active Non-Qualified Syndicated Mortgages MB0043INF Mortgage Brokerage Disclosure and Suitability Assessments for Non-Qualified Syndicated Mortgage Investments (SMIs) – Responses to Market Disruptions (for Transactions on or after July 1, 2021)
Mortgage Active Code of Conduct MB0042APP Mortgage Broker Regulators' Council of Canada Code of Conduct for the Mortgage Brokering Sector.
Mortgage Active Non-Qualified Syndicated Mortgages MB0041APP Transfer of retail non-qualified syndicated mortgage investments (NQSMIs) (excludes transactions with Permitted Clients) to the Ontario Securities Commission (OSC) (transfer effective July 1, 2021)
Mortgage Active Non-Qualified Syndicated Mortgages MB0040INT Mortgage Brokerage Disclosure and Suitability Assessments for Non-Qualified Syndicated Mortgage Investments (SMIs) – Responses to Market Disruptions
Mortgage Active Syndicated Mortgage Investments MB0039INT Mortgage Administrators – Responses to Market Disruptions
Mortgage Active Forms - Mortgage Brokering MB0038INT Amended Disclosure Forms 3.0, 3.1 and 3.2 for Non-Qualified Syndicated Mortgages
Mortgage Active Syndicated Mortgage Investments MB0037APP Supervision Approach for High-risk Syndicated Mortgage Investments
Mortgage Active Licensing - Mortgage Brokering MB0032ORG Licensing FAQ
Mortgage Active Education MB0026ORG Mortgage Broker and Mortgage Agent Education
Mortgage Active Application - Mortgage Brokering MB0022ORG Mortgage Brokerage Licence Application - Instructions for completing the application
Mortgage Active Application - Mortgage Brokering MB0021ORG Mortgage Administrator Licence Application - Instructions for completing the application
Mortgage Active Compliance - Mortgage Brokering MB0014ORG Compliance Checklist for Managing the Mortgage Administrator, Keeping Records and Trust Accounts
Mortgage Active Compliance - Mortgage Brokering MB0013ORG Compliance Checklist for Mortgage Brokerages, Brokers & Agents
Mortgage Active Brokerage Checklist MB0012ORG Compliance Checklist for Managing the Mortgage Brokerage
Mortgage Active Mortgage Administrator Checklist MB0011ORG Compliance Checklist for Mortgage Administrators
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 Active Supervisory Approach GR0017APP Public warning notices Guidance
General Regulatory Active Risk Management GR0016INT Information Technology (“IT”) risk management
General Regulatory Active Whistle-blower GR0015APP Whistle-blower Guidance
General Regulatory Active Administrative Monetary Penalties - General Regulatory GR0013APP Enforcement: General Administrative Monetary Penalties Guidance
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 - Insurance GR0011APP Transparent Communication of FSRA Enforcement Action
General Regulatory Active Innovation GR0010APP Test and Learn Environments (TLEs) for Financial Services Innovation
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
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
CU-CP Active Lending CU0089INT Commercial lending Guidance
CU-CP Active Risk Management CU0088APP Operational Risk and Resilience
CU-CP Active ICAAP CU0086ORG Implementation of ICAAP and Stress Testing for Credit Unions -with assets in excess of $500 million
CU-CP Active Application - CU-CP CU0085APP Approval or Authorization of Business and Investment Activities under the Credit Unions and Caisses Populaires Act, 2020
CU-CP Active ICAAP CU0084ORG Application Guide: Internal Capital Adequacy Assessment Process (ICAAP) for More Complex Credit Unions
CU-CP Active Supervisory Framework CU0083APP Risk Based Supervisory Framework (FSRA RBSF)
CU-CP Active Resolution Planning CU0082INT Resolution Planning
CU-CP Active Advertising CU0081ORG Decal Installation Guide
CU-CP Active Securitization CU0080ORG Securitization Reporting Template
CU-CP Active Securitization CU0079ORG Application Guide: Securitization
CU-CP Active Liquidity CU0075ORG Net Stable Funding Ratio (NSFR) Template 2021
CU-CP Active Liquidity CU0074ORG Net Cumulative Cash Flow Report (NCCF) Template 2021 
CU-CP Active Liquidity CU0073ORG Liquidity Coverage Ratio (LRC) Template 2021
CU-CP Active ICAAP CU0071ORG ICAAP Submission Template - Summary Key Metrics Report
CU-CP Active Framework CU0070INT Market Conduct Framework Guidance 
CU-CP Active Recovery Planning CU0069INT Recovery Planning
CU-CP Active Stress testing CU0065INT Stress Testing *New
CU-CP Active Liquidity CU0064INT Liquidity *New
CU-CP Active Lending CU0063INT Residential Mortgage Lending *New
CU-CP Active Lending CU0062INT Capital Treatment of Loans under the Federal Government Business Credit Availability Program and Highly Affected Sectors Credit Availability Program Guarantee
CU-CP Active Lending CU0056ORG Lending Advisory #3 - Authorized Syndicating (Lead) Credit Unions in a Loan Syndication
CU-CP Active Risk Management CU0053ORG Market Risk Advisory #2 - Investment in a Pool of Individual Mortgages and Mortgage Pools
CU-CP Active Risk Management CU0052ORG Market Risk Advisory #1 - Investment in Digital Currencies
CU-CP Active Risk Management CU0051ORG Capital Risk Advisory #1 - Credit Union Shares Held as Security
CU-CP Active Risk Management CU0049ORG Operational Risk Advisory #2 - Potential Risks Associated with Providing Banking Services to Money Service Businesses (MSBs)
CU-CP Active Lending CU0048ORG Lending Advisory #2 - Authorized Participants in Loan Syndications
CU-CP Active Risk Management CU0047ORG Operational Risk Advisory #1 - Outsourcing Servicing of Owned ATM's
CU-CP Active Lending CU0045ORG Lending Advisory #1 - Lending Limits and Creditor Insurance
CU-CP Active Structural CU0039ORG Structural Risk Guidance Note
CU-CP Active Securitization CU0037ORG Securitization Guidance Note
CU-CP Active ICAAP CU0033ORG Internal Capital Adequacy Assessment Process (ICAAP) – Credit Unions with Total Assets Greater than $500 Million
CU-CP Active Reserves CU0011ORG By-Law #6
Co-operative Active Offerings CC0001INT High-Risk Offerings issued under the Co-operative Corporations Act
Auto Active Unfair or Deceptive Acts AU0139DEC Acquisitions Warranting Relief from Lowest Available Rate Requirement
Auto Active Forms - Auto AU0138APP Automobile insurance non standard forms, endorsements and certificates of insurance approval filing process
Auto Active Risk Management AU0137INF Operational risk management framework in rating and underwriting of automobile insurance
Auto Active Consumer Protection - Auto AU0136APP Reporting and resolution of rating and underwriting errors
Auto Active Unfair or Deceptive Acts AU0135INT Interpretation of Sections 237 & 238 of the Insurance Act and Sections 1(1) and 2(1)(5) to 2(1)(8) of Regulation 7/00 Unfair or Deceptive Acts or Practices and Approach to Supervision [Take All Comers Rule]
Auto Active Hospitals AU0134INT Guideline on Public Hospitals and Determination of Catastrophic Impairment
Auto Active SABS AU0133INT Statutory Accident Benefits Claims during the COVID-19 Outbreak
Auto Active Loss Trend AU0132APP Ontario private passenger automobile annual review based on industry data
Auto Active Consumer Protection - Auto AU0131INT Consumer Relief During A Declared Emergency under the Emergency Management and Civil Protection Act
Auto Active Innovation AU0130APP Innovative Auto Insurance Products-Subscriptions (“IAIP-S”)
Auto Active Indexation AU0129DEC 2024 Automobile Insurance Indexation Amounts
Auto Active Electronic Insurance Card AU0128APP Modernizing Automobile Insurance - Approval of Electronic Insurance Card
Auto Active Assessments and Examinations AU0127INF Cost of Assessments and Examinations Guideline
Auto Active Filing - Auto AU0126APP Standard Filing
Auto Active Transportation Expense AU0125ORG Superintendent's Guideline No. 04/16: Transportation Expense Guideline
Auto Active SABS AU0124ORG 2019 Automobile Insurance Legislated and Regulatory Adjustments and Optional Indexation Rates Under the Statutory Accident Benefit Schedule