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 101 to 200 of 342 entries
Sector Status Category Guidance Number Guidance Name
Auto Active Filing - Auto AU0108ORG Other than Private Passenger Automobile Filing Guidelines - Minor
Auto Active Filing - Auto AU0109ORG Filing Guidelines for Underwriting Rules
Auto Active Filing - Auto AU0110ORG Underwriting technical notes
Auto Active Filing - Auto AU0126APP Standard Filing
Pensions Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Pensions Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Pensions Active Filing - Pensions PE0057ORG Financial Statements
Pensions Active Filing - Pensions PE0126ORG General Information Regarding Annual Information Returns
Pensions Active Filing - Pensions PE0022ORG Filing Information for Pension Plan Administrators
Pensions Active Filing - Pensions PE0257ORG Actuarial Filing for Plan Amendments
Pensions Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Pensions Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
Pensions Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
Pensions Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Auto Active Fleets AU0078ORG Revised bulletin on the definition of "Fleet"
Auto Active Fleets AU0077ORG FSCO's clarification about the exemption for fleets
Auto Active Forms - Auto AU0138APP Automobile insurance non standard forms, endorsements and certificates of insurance approval filing process
Auto Active Forms - Auto AU0111ORG Other Automobile Insurance Forms
Auto Active Forms - Auto AU0113ORG Garage Automobile Policy (O.A.P. 4), Application and Endorsement Forms
Mortgage Active Forms - Mortgage Brokering MB0038INT Amended Disclosure Forms 3.0, 3.1 and 3.2 for Non-Qualified Syndicated Mortgages
CU-CP Active Framework CU0070INT Market Conduct Framework Guidance 
Pensions Active Funding PE0009ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans
Pensions Active Funding PE0010ORG Questions and Answers on Letters of Credit
Pensions Active Funding PE0284ORG Contributions In-Kind Not Permitted
Pensions Active Funding PE0011ORG Letters of Credit
Pensions Active Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Pensions Active Funding PE0012ORG Funding and Actuarial Filing Requirements For Plan Improvements under the New Funding Regime
Pensions Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Pensions Active Funding PE0227ORG Requirement for Submission of Actuarial Reports and Cost Certificates
Pensions Active Funding PE0212ORG Collection of Unremitted Contribution
Pensions Active Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans
Pensions Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Pensions Active Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Pensions Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Pensions Active Funding PE0258ORG Alternative Settlement Methods for Solvency Valuations
Pensions Active Funding PE0215ORG Failure to Remit Member Contributions
Pensions Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Pensions Active Funding PE0216ORG Suspension of Employer Contributions in Defined Contribution Plans
Pensions Active Funding PE0002ORG 2018 Funding Reform for Defined Benefit Pension Plans
Pensions Active Funding PE0006ORG The Determination of Whether a Plan is a Closed Plan
Pensions Active Funding PE0136ORG Funding Requirements for Designated Plans in Ontario, O.Reg 73/95 Effective When Published
Pensions Active Funding PE0007ORG Treatment of Excess Contributions
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 Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions
Pensions Active Funding PE0138ORG No Provision to Amortize Negative Solvency Balance
Insurance Active Guideline PC0019ORG Guideline - Use of Canadian Depository for Securities Limited
Insurance Active Guideline PC0020ORG Reinsurance guidelines for Ontario incorporated and licensed companies
Auto Active HCAI Guideline AU0115ORG Health Claims for Auto Insurance (HCAI)
Auto Active Health Care AU0055ORG Health Care for Auto Insurance Guideline
Auto Active Hospitals AU0134INT Guideline on Public Hospitals and Determination of Catastrophic Impairment
CU-CP Active ICAAP CU0086ORG Implementation of ICAAP and Stress Testing for Credit Unions -with assets in excess of $500 million
CU-CP Active ICAAP CU0084ORG Application Guide: Internal Capital Adequacy Assessment Process (ICAAP) for More Complex Credit Unions
CU-CP Active ICAAP CU0033ORG Internal Capital Adequacy Assessment Process (ICAAP) – Credit Unions with Total Assets Greater than $500 Million
CU-CP Active ICAAP CU0071ORG ICAAP Submission Template - Summary Key Metrics Report
Auto Active Indexation AU0129DEC 2024 Automobile Insurance Indexation Amounts
Auto Active Indexation AU0015ORG 2009 Indexation Percentage under Bill 59/198, 2009 Indexation Percentage and Revised Deductibles/Monetary Amounts under Bill 164, and Changes to the Conservative Mennonite Automobile Brotherhood Assistance Plan Exemption Identification Card
Auto Active Indexation AU0022ORG Optional Indexation Benefit Guideline
Pensions Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
Pensions Active Information and Statements PE0287ORG New Provisions Related to the Disclosure of Records
Pensions Active Information and Statements PE0254ORG Member's Right to Information, Annual Statements, Termination Statements, Notices, PBA 1990, s. 25-30, 42, O. Reg. 909 s. 28, 39-46 Effective When Published
Pensions Active Information and Statements PE0255ORG Members’ Annual Statements and Termination Statements
Auto Active Innovation AU0130APP Innovative Auto Insurance Products-Subscriptions (“IAIP-S”)
General Regulatory Active Innovation GR0010APP Test and Learn Environments (TLEs) for Financial Services Innovation
General Regulatory Active Innovation GR0018DEC Affiliated insurers carrying on business as a common undertaking pursuant to s. 392.2(8) of the Insurance Act
Auto Active Insurance Provider Payments AU0033ORG Late Payments From Insurers to Licensed Service Providers
Insurance Active Insurance Prudential PC0045APP Risk Based Supervisory Framework for Ontario-incorporated Insurance Companies and Reciprocals
Auto Active Insurer Rights and Responsibilities AU0023ORG Insurer Rights and Responsibilities to Challenge Questionable or Abusive Claims
Pensions Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Pensions Active Interest PE0217ORG Average Fund Rate for Employee Contributions
Pensions Active Interest PE0218ORG Crediting Interest on Employee Contributions
Insurance Active Investments - Insurance PC0014ORG Investments by Insurers Guideline
Pensions Active Investments - Pensions PE0144ORG Prudent Investment Practices for Derivatives
Pensions Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
Pensions Active Investments - Pensions PE0147ORG Overview of Statements of Investments Policies and Procedures (SIPP) Requirements
Pensions Active Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
Auto Active Lapse in Auto Insurance Coverage AU0069ORG Regulation on lapse in automobile insurance coverage
CU-CP Active Lending CU0056ORG Lending Advisory #3 - Authorized Syndicating (Lead) Credit Unions in a Loan Syndication
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 CU0063INT Residential Mortgage Lending *New
CU-CP Active Lending CU0089INT Commercial lending Guidance
CU-CP Active Lending CU0045ORG Lending Advisory #1 - Lending Limits and Creditor Insurance
CU-CP Active Lending CU0048ORG Lending Advisory #2 - Authorized Participants in Loan Syndications
Auto Active Licensing - Auto AU0029ORG New Regulations for Service Provider Licensing and Proclamation Order
Auto Active Licensing - Auto AU0030ORG New Proclamation Dates for Service Provider Licensing
Auto Active Licensing - Auto AU0032ORG Amendments to the Statutory Accident Benefits Schedule, Service Provider Regulations, Administrative Penalties and Eligibility for Transportation Expenses
Mortgage Active Licensing - Mortgage Brokering MB0047INT New mortgage agent and broker licensing requirements
Mortgage Active Licensing - Mortgage Brokering MB0032ORG Licensing FAQ
Mortgage Active Licensing - Mortgage Brokering MB0045APP Accreditation of Licensing Courses for the Mortgage Brokering Sector
Mortgage Active Licensing - Mortgage Brokering MB0046INT Licensing exemption for Permitted Clients that are not Individuals
CU-CP Active Liquidity CU0064INT Liquidity *New
CU-CP Active Liquidity CU0073ORG Liquidity Coverage Ratio (LRC) Template 2021
CU-CP Active Liquidity CU0074ORG Net Cumulative Cash Flow Report (NCCF) Template 2021 
CU-CP Active Liquidity CU0075ORG Net Stable Funding Ratio (NSFR) Template 2021
Insurance Active LLQP PC0026ORG How to Submit Feedback on the Life Licence Qualification Program (LLQP)
Pensions Active Locked-in Accounts PE0059ORG Financial Hardship Unlocking User Guide For Financial Institutions
Pensions Active Locked-in Accounts PE0060ORG Financial Hardship Unlocking Questions & Answers
Pensions Active Locked-in Accounts PE0061ORG Financial Hardship Unlocking Questions & Answers
Pensions Active Locked-in Accounts PE0092ORG FAQs on Old Life Income Funds (LIFs)
Pensions Active Locked-in Accounts PE0063ORG Process for Financial Hardship Unlocking
Pensions Active Locked-in Accounts PE0093ORG FAQs on Rules for Ontario Locked-In Accounts