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 201 to 300 of 342 entries
Sector Status Category Guidance Number Guidance Name
Pensions Active Asset Transfers PE0223INF FSRA’s Consent to SEPP to JSPP Transactions under sections 80.4 and 81.0.1 of the Pension Benefits Act
General Regulatory Active Service Standards - General Regulatory GR0009APP FSRA Service Standards
Auto Active Fleets AU0077ORG FSCO's clarification about the exemption for fleets
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 Locked-in Accounts PE0295ORG Frequently Asked Questions - Unlocking by Non-resident Former Member -Section 50.0.1 of the PBA
Pensions Active Amendments PE0241ORG For Applications Received after March 26, 1992
Pensions Active Filing - Pensions PE0057ORG Financial Statements
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
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 Wind up PE0173ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Pensions Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Pensions Active Filing - Pensions PE0022ORG Filing Information for Pension Plan Administrators
Auto Active Filing - Auto AU0109ORG Filing Guidelines for Underwriting Rules
Pensions Active Locked-in Accounts PE0681ORG FAQs: Option to Transfer Money from a Locked-in Account to an Unlocked vehicle
Pensions Active Locked-in Accounts PE0094ORG FAQs on Unlocking a Locked-in Account if you are a Non-Resident of Canada
Pensions Active Miscellaneous PE0285ORG FAQs on the Most Significant Changes under Bill 120 in force on December 8, 2010 and July 1, 2012
Pensions Active Locked-in Accounts PE0682ORG FAQs on the Effects of Changes on Other Unlocking Applications
Pensions Active Locked-in Accounts PE0093ORG FAQs on Rules for Ontario Locked-In Accounts
Pensions Active Locked-in Accounts PE0092ORG FAQs on Old Life Income Funds (LIFs)
Pensions Active Locked-in Accounts PE0095ORG FAQs on New Life Income Funds (LIFs)
Pensions Active Locked-in Accounts PE0678ORG FAQs on Locked-in Retirement Income Funds (LRIFs)
Pensions Active Locked-in Accounts PE0679ORG FAQs on Locked-in Retirement Accounts (LIRAs)
Pensions Active Locked-in Accounts PE0680ORG FAQs for Financial Institutions (LIFs and LRIFs)
Pensions Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Pensions Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
General Regulatory Active Consumer Protection - General Regulatory GR0008APP Fair Treatment of Customers in Insurance
Pensions Active Funding PE0215ORG Failure to Remit Member Contributions
Auto Active Residual Market AU0067ORG Facility Association amendment to eligibility rules in the residual market
Pensions Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Pensions Active Investments - Pensions PE0146ORG Environmental, Social and Governance (ESG) Factors
Pensions Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Pensions Active Membership PE0154ORG Eligibility for Membership in a Pension Plan
Pensions Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
Pensions Active Administration - Pensions PE0123ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Pensions Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Pensions Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Pensions Active Multi-jurisdictional issues PE0270ORG Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions
Pensions 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)
Pensions Active Wind up PE0178ORG Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased
Pensions Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Pensions Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
Pensions Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Pensions Active Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
Pensions Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Pensions Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Mortgage Active Mortgage Fraud MB0044INT Detecting and Preventing Mortgage Fraud
Pensions Active Benefits PE0130ORG Definition of Bridging Benefit
Pensions Active Spousal Rights PE0653ORG Definition of "spouse"
Pensions Active Amendments PE0240ORG Defined Contribution to Defined Benefit
Pensions Active Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
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
CU-CP Active Advertising CU0081ORG Decal Installation Guide
Pensions Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
Pensions Active Interest PE0218ORG Crediting Interest on Employee Contributions
Pensions Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Pensions Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Pensions Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Pensions Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Auto Active Cost of Goods AU0036ORG Cost of Goods Guideline
Auto Active Assessments and Examinations AU0127INF Cost of Assessments and Examinations Guideline
Pensions Active Amendments PE0133ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Pensions Active Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Pensions Active Funding PE0284ORG Contributions In-Kind Not Permitted
Pensions Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions
Pensions Active Commuted Value PE0172ORG Contractual Provision for Indexation
Auto Active Consumer Protection - Auto AU0131INT Consumer Relief During A Declared Emergency under the Emergency Management and Civil Protection Act
Pensions Active Miscellaneous PE0041ORG Consumer Brochures
Pensions Active Benefits PE0260ORG Consent Benefits Where Amount of Benefit Not Determinable
Pensions Active Wind up PE0174ORG Conditional Notice of Intended Wind Up Not Permitted
Auto Active CAIA AU0014ORG Compulsory Automobile Insurance Act (CAIA) "Insurance Card"
Mortgage Active Compliance - Mortgage Brokering MB0013ORG Compliance Checklist for Mortgage Brokerages, Brokers & Agents
Mortgage Active Mortgage Administrator Checklist MB0011ORG Compliance Checklist for Mortgage Administrators
Mortgage Active Brokerage Checklist MB0012ORG Compliance Checklist for Managing the Mortgage Brokerage
Mortgage Active Compliance - Mortgage Brokering MB0014ORG Compliance Checklist for Managing the Mortgage Administrator, Keeping Records and Trust Accounts
Pensions Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As
Pensions Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Pensions Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
CU-CP Active Lending CU0089INT Commercial lending Guidance
Pensions Active Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Pensions Active Funding PE0212ORG Collection of Unremitted Contribution
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 Membership PE0155ORG Class of Employees
Insurance Active Charitable PC0017ORG Charitable or Gift Annuities
Auto Active Regulation AU0016ORG Changes to Ontario Regulation 283/95: Disputes Between Insurers
Pensions Active Amendments PE0127ORG Change of Custodian – Filing and Amendment Requirements
Pensions Active Membership PE0220ORG Cessation of Member Contributions
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 Risk Management CU0051ORG Capital Risk Advisory #1 - Credit Union Shares Held as Security
Pensions Active Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans
CU-CP Active Reserves CU0011ORG By-Law #6
Pensions Active Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
Insurance Active Purchasing PC0016ORG Borrowing to Purchase Life Insurance Products - Risks and Suitability
Pensions Active Miscellaneous PE0286ORG Bill 236, Pension Benefits Amendment Act, 2010 - Frequently Asked Questions
Pensions Active Administration - Pensions PE0078ORG Biennial Statements Required for Former and Retired Members