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 342 entries
Sector Status Category Guidance Number Guidance Name
General Regulatory Active Whistle-blower GR0015APP Whistle-blower Guidance
Pensions Active Wind up PE0282ORG Where Employer Sells, Assigns or Disposes the Business or assets for the Business
Pensions Active Multi-jurisdictional issues PE0269ORG When and How to Change the Province of Registration for a Multi-jurisdictional Pension Plan
Pensions Active Administration - Pensions PE0204APP Waiver of Biennial Statements for Missing Former and Retired Members
Pensions Active Benefits PE0277ORG Value of a Deferred Pension
Pensions Active Administration - Pensions PE0122ORG Use of Superintendent Approved Pension Forms -PBA s. 113.2
General Regulatory Active Administrative Monetary Penalties - General Regulatory GR0012APP Use of proceeds from enforcement under regulation “Money retained outside the consolidated revenue fund” Guidance
Auto Active Professional Services Guideline AU0031ORG Updated Professional Services Guideline
Insurance Active Capital Testing PC0047INT Updated Minimum Capital Test Guideline for P&C Insurance Companies and Reciprocals
Pensions Active Benefits PE0262ORG Union Membership as Condition for Benefit Improvement
Pensions Active Surplus PE0165ORG Undistributed Surplus on Full or Partial Wind Up
Auto Active Filing - Auto AU0110ORG Underwriting technical notes
Auto Active OPCF 47 AU0075ORG Understanding the operation of OPCF 47 - Optional Accident Benefits
General Regulatory Active Retirement PC0048INT Understanding Decumulation Products
Pensions Active Wind up PE0175ORG Treatment of Prior Year Credit Balance
Pensions Active Funding PE0007ORG Treatment of Excess Contributions
General Regulatory Active Administrative Monetary Penalties - Insurance GR0011APP Transparent Communication of FSRA Enforcement Action
Pensions Active Commuted Value PE0091ORG Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF)
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)
Pensions Active Commuted Value PE0169ORG Timing of Termination Statement
Pensions Active Family Law PE0053ORG The Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship on and after January 1, 2012
Pensions Active Funding PE0006ORG The Determination of Whether a Plan is a Closed Plan
General Regulatory Active Innovation GR0010APP Test and Learn Environments (TLEs) for Financial Services Innovation
Pensions Active Membership PE0222ORG Termination of Plan Membership Without Termination of Employment
Auto Active Filing - Auto AU0101ORG Technical Notes for Automobile Insurance Rate and Risk Classification Filings
Pensions Active Funding PE0216ORG Suspension of Employer Contributions in Defined Contribution Plans
Pensions Active Surplus PE0089ORG Surplus Withdrawal Applications
Pensions Active Surplus PE0166ORG Surplus Distribution in Cash in Continuing Plan
Pensions Active Surplus PE0164ORG Surplus Distribution by Written Agreement - The Role of Legal Counsel
Pensions Active Asset Transfers PE0205APP Supervisory Approach to Defined Benefit Asset Transfers Under the Pension Benefits Act
Pensions Active Supervisory Approach PE0199APP Supervisory Approach for Single Employer Defined Benefit Pension Plans that are Actively Monitored
Mortgage Active Syndicated Mortgage Investments MB0037APP Supervision Approach for High-risk Syndicated Mortgage Investments
Auto Active Attendant Hourly Rate AU0053ORG Superintendent’s Guideline No. 01/18: Attendant Care Hourly Rate Guideline
Auto Active Transportation Expense AU0125ORG Superintendent's Guideline No. 04/16: Transportation Expense Guideline
Pensions Active Miscellaneous PE0117ORG Superintendent Orders (from 2009 Onwards)
Pensions Active Miscellaneous PE0116ORG Superintendent Notices of Intended Decision (from 2009 onwards)
Pensions Active Miscellaneous PE0115ORG Superintendent Declarations (from 2009 onwards)
Pensions Active Miscellaneous PE0114ORG Superintendent Consents (from 2009 onwards)
Pensions Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
CU-CP Active Structural CU0039ORG Structural Risk Guidance Note
CU-CP Active Stress testing CU0065INT Stress Testing *New
Auto Active SABS AU0133INT Statutory Accident Benefits Claims during the COVID-19 Outbreak
Auto Active Filing - Auto AU0126APP Standard Filing
Pensions Active Locked-in Accounts PE0148ORG Shortened Life Expectancy
Pensions Active Benefits PE0263ORG Settlement of Benefits
Pensions Active Membership PE0156ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
CU-CP Active Securitization CU0080ORG Securitization Reporting Template
CU-CP Active Securitization CU0037ORG Securitization Guidance Note
Pensions Active Administration - Pensions PE0124ORG Searching for Plan Beneficiaries
Pensions Active Locked-in Accounts PE0153ORG Schedule 2 Locked-In Retirement Funds (LRIFs)
Pensions Active Locked-in Accounts PE0150ORG Schedule 1.1 Life Income Funds (New LIFs)
Pensions Active Locked-in Accounts PE0151ORG Schedule 1 Life Income Funds (Old LIFs)
Pensions Active Administration - Pensions PE0045ORG Sample Retention Schedule for Pension Plan Records
Insurance Active Insurance Prudential PC0045APP Risk Based Supervisory Framework for Ontario-incorporated Insurance Companies and Reciprocals
CU-CP Active Supervisory Framework CU0083APP Risk Based Supervisory Framework (FSRA RBSF)
Auto Active Fleets AU0078ORG Revised bulletin on the definition of "Fleet"
Auto Active Expense Guideline AU0049ORG Revised Attendant Care Hourly Rate Guideline and Transportation Expense Guideline
Auto Active Attendant Hourly Rate AU0054ORG Revised Attendant Care Hourly Rate Guideline and Clarification of Health Care Providers Subject to the Professional Services Guideline
Pensions Active Retirement PE0246ORG Retirement Dates
Pensions Active Wind up PE0183ORG Restrictions on Payments on wind up where there is a Deficit
CU-CP Active Resolution Planning CU0082INT Resolution Planning
CU-CP Active Lending CU0063INT Residential Mortgage Lending *New
Pensions Active Administration - Pensions PE0253ORG Requirement to Provide Information to Members
Pensions Active Funding PE0227ORG Requirement for Submission of Actuarial Reports and Cost Certificates
Auto Active Consumer Protection - Auto AU0136APP Reporting and resolution of rating and underwriting errors
Auto Active Rental Vehicles AU0064ORG Rental Vehicles and the Priority Rules
Insurance Active Guideline PC0020ORG Reinsurance guidelines for Ontario incorporated and licensed companies
Auto Active Lapse in Auto Insurance Coverage AU0069ORG Regulation on lapse in automobile insurance coverage
Pensions Active Pension Benefits Guarantee Fund (PBGF) PE0683ORG Regulation Changes to the Pension Benefits Guarantee Fund (PBGF) - 2019
Pensions Active Plan Types PE0026ORG Regulation 177/11 made under the Pension Benefits Act - Questions & Answers - JSPPs
Pensions Active Registration PE0161ORG Registration of a Pension Plan and a Pension Plan Amendment
Pensions Active Refunds PE0160ORG Refund of Additional Voluntary Contributions to Active Members
CU-CP Active Recovery Planning CU0069INT Recovery Planning
Pensions Active Commuted Value PE0278ORG Recalculation of Transfer Values
Pensions Active Wind up PE0080ORG Questions and Answers on the New Grow-in Rules under Section 74 of the Pension Benefits Act
Pensions Active Funding PE0010ORG Questions and Answers on Letters of Credit
Pensions Active Advisory Committees PE0228ORG Purpose of Plan Advisory Committees
Auto Active Regulation AU0019ORG Publication of Private Arbitration Decisions Involving Ontario Regulation 283/95: Disputes Between Insurers
General Regulatory Active Supervisory Approach GR0017APP Public warning notices Guidance
Pensions Active Investments - Pensions PE0144ORG Prudent Investment Practices for Derivatives
Auto Active Professional Services Guideline AU0027ORG Professional Services Guideline
Auto Active Payment Processing AU0038ORG Processing Direct Payments to Service Providers for "Listed Expenses"
Pensions Active Supervisory Approach PE0245ORG Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets
Pensions Active Locked-in Accounts PE0063ORG Process for Financial Hardship Unlocking
Auto Active Ridesharing AU0047ORG Private Vehicles for Hire - Ridesharing: Fleet Insurance Policy (Intact/Uber), Approval of an Electronic Insurance Card for Ridesharing, and Amendments to the Definition of “Fleet”
Auto Active Filing - Auto AU0100ORG Private Passenger Automobile Filing Guidelines - Major
Auto Active Arbitration AU0121ORG Private Arbitration Decisions
Pensions Active Benefits PE0132ORG Pregnancy, Parental and Emergency Leave
Pensions Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions
Pensions Active Supervisory Approach PE0197APP Pension Sector Guiding Principles
Pensions Active Miscellaneous PE0193ORG Pension Scams Cost You More than Retirement Savings
Pensions Active Plan Types PE0159ORG Pension Plans are Not Flexible Benefit Plans
Pensions Active Administration - Pensions PE0296INT Pension Plan Administrator Roles and Responsibilities
Pensions Active Administration - Pensions PE0118ORG Pension Fund Administration – Responsibilities of Fund Holders
Pensions Active Wind up PE0182ORG Payment of Immediate Pensions & Other Benefits
Pensions Active Wind up PE0179ORG Payment of Benefits on Partial Wind Up
Pensions Active Spousal Rights PE0090ORG Payment of A Survivor Pension Small Amount - Section 44(7) of the Pension Benefits Act
Pensions Active Commuted Value PE0087ORG Payment of a Small Amount under Section 50(1) of the Pension Benefits Act
Pensions Active Benefits PE0264ORG Past Benefits - Members Option
Pensions Active Surplus PE0162ORG Partial Wind Up - Identification and Administration of Surplus