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.


  • To find inactive guidance select “inactive from the “Status” filter.
  • For information on inactive / Inherited guidance, follow this link Inherited Guidance
Showing 1 to 100 of 1063 entries
Sector Status Sort descending Category Guidance Number Guidance Name
Pensions Supervisory Approach PE0580ORG Delegation of the Superintendent’s Authorities - Financial Services Commission of Ontario Act, 1997, ss. 5(3)
Pensions Active Administration - Pensions PE0253ORG Requirement to Provide Information to Members
Mortgage Active Compliance - Mortgage Brokering MB0014ORG Compliance Checklist for Managing the Mortgage Administrator, Keeping Records and Trust Accounts
Auto Active Professional Services Guideline AU0027ORG Professional Services Guideline
Auto Active Rules and Risk Classification AU0059ORG Automobile Insurance Underwriting Rules and Risk Classification Variables
Insurance Active Negative Option PC0018ORG Negative Option Marketing/Billing
Pensions Active Funding PE0138ORG No Provision to Amortize Negative Solvency Balance
Pensions Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Pensions Active Wind up PE0021ORG Overpayments and Plan Wind Up - FAQs
Pensions Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions
FP/FA Active Supervisory Framework FP0002APP Financial Professionals Title Protection – Supervisory Framework
Pensions Active Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
General Regulatory Active Administrative Monetary Penalties - General Regulatory GR0013APP Enforcement: General Administrative Monetary Penalties Guidance
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 Lapse in Auto Insurance Coverage AU0069ORG Regulation on lapse in automobile insurance coverage
CU-CP Active Recovery Planning CU0069INT Recovery Planning
Pensions Active Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Pensions Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As
Pensions Active Wind up PE0182ORG Payment of Immediate Pensions & Other Benefits
Pensions Active Miscellaneous PE0193ORG Pension Scams Cost You More than Retirement Savings
Pensions Active Benefits PE0260ORG Consent Benefits Where Amount of Benefit Not Determinable
Pensions Active Plan Types PE0107ORG Individual Pension Plans (IPPs)
Pensions Active Administration - Pensions PE0084ORG Opting out of the new grow-in provisions by JSPPs and MEPPs
Auto Active Unfair or Deceptive Acts AU0139DEC Acquisitions Warranting Relief from Lowest Available Rate Requirement
Auto Active Filing - Auto AU0108ORG Other than Private Passenger Automobile Filing Guidelines - Minor
Auto Active Loss Trend AU0132APP Ontario private passenger automobile annual review based on industry data
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
Auto Active Risk Management AU0137INF Operational risk management framework in rating and underwriting of automobile insurance
Pensions Active Funding PE0009ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans
Pensions Active Commuted Value PE0170ORG No Obligation For Other Plans To Accept Transfer
Pensions Active Amendments PE0133ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Active Locked-in Accounts PE0151ORG Schedule 1 Life Income Funds (Old LIFs)
Pensions Active Family Law PE0052ORG Heringer v. Heringer - Ontario Superior Court of Justice decision on the payment of interest on a specified amount representing the former spouseÆs share of the Family Law Value
Pensions Active Surplus PE0165ORG Undistributed Surplus on Full or Partial Wind Up
Pensions Active Administration - Pensions PE0203INF Missing Members Principles and Practices
Mortgage Active Licensing - Mortgage Brokering MB0032ORG Licensing FAQ
Auto Active Professional Services Guideline AU0031ORG Updated Professional Services Guideline
CU-CP Active ICAAP CU0033ORG Internal Capital Adequacy Assessment Process (ICAAP) – Credit Unions with Total Assets Greater than $500 Million
Insurance Active Guideline PC0019ORG Guideline - Use of Canadian Depository for Securities Limited
Pensions Active Funding PE0212ORG Collection of Unremitted Contribution
Pensions Active Wind up PE0080ORG Questions and Answers on the New Grow-in Rules under Section 74 of the Pension Benefits Act
Pensions Active Miscellaneous PE0114ORG Superintendent Consents (from 2009 onwards)
Pensions Active Benefits PE0130ORG Definition of Bridging Benefit
CU-CP Active Supervisory Framework CU0083APP Risk Based Supervisory Framework (FSRA RBSF)
General Regulatory Active Whistle-blower GR0015APP Whistle-blower Guidance
Auto Active Administrative Lapse AU0010ORG An Administrative Lapse or a Suspension of a Driver’s Licence
Auto Active Expense Guideline AU0049ORG Revised Attendant Care Hourly Rate Guideline and Transportation Expense Guideline
CU-CP Active Stress testing CU0065INT Stress Testing *New
Pensions Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Pensions Active Annuities PE0008ORG Frequently Asked Questions pertaining to Annuity Purchase and Discharge
Pensions Active Wind up PE0183ORG Restrictions on Payments on wind up where there is a Deficit
Pensions Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Pensions Active Miscellaneous PE0194ORG Beware of Scams Involving Your Retirement Savings, Regulators Warn
Pensions Active Locked-in Accounts PE0092ORG FAQs on Old Life Income Funds (LIFs)
Pensions Active Benefits PE0261ORG Amendments for Benefit Improvements - Notice and Funding
Pensions Active Plan Types PE0158ORG Approaches and Revenue Canada Considerations
Pensions Active Administration - Pensions PE0085ORG New Definitions for "Retired Member" and "Former Member"
Pensions Active Filing - Pensions PE0057ORG Financial Statements
Auto Active Insurer Rights and Responsibilities AU0023ORG Insurer Rights and Responsibilities to Challenge Questionable or Abusive Claims
Auto Active Filing - Auto AU0109ORG Filing Guidelines for Underwriting Rules
Auto Active Non-renewal risk AU0082ORG Non-Renewal Risk Due to Broker Cancellation
Auto Active Hospitals AU0134INT Guideline on Public Hospitals and Determination of Catastrophic Impairment
CU-CP Active Lending CU0063INT Residential Mortgage Lending *New
CU-CP Active Risk Management CU0088APP Operational Risk and Resilience
Pensions Active Funding PE0010ORG Questions and Answers on Letters of Credit
Pensions Active Commuted Value PE0171ORG No Transfers Outside Canada
Pensions Active Amendments PE0240ORG Defined Contribution to Defined Benefit
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 Surplus PE0166ORG Surplus Distribution in Cash in Continuing Plan
Pensions Active Spousal Rights PE0090ORG Payment of A Survivor Pension Small Amount - Section 44(7) of the Pension Benefits Act
Pensions Active Administration - Pensions PE0204APP Waiver of Biennial Statements for Missing Former and Retired Members
Pensions Active Administration - Pensions PE0296INT Pension Plan Administrator Roles and Responsibilities
Pensions Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Auto Active Forms - Auto AU0111ORG Other Automobile Insurance Forms
Auto Active Insurance Provider Payments AU0033ORG Late Payments From Insurers to Licensed Service Providers
Auto Active Consumer Protection - Auto AU0131INT Consumer Relief During A Declared Emergency under the Emergency Management and Civil Protection Act
CU-CP Active ICAAP CU0071ORG ICAAP Submission Template - Summary Key Metrics Report
Insurance Active Guideline PC0020ORG Reinsurance guidelines for Ontario incorporated and licensed companies
Mortgage Active Non-Qualified Syndicated Mortgages MB0040INT Mortgage Brokerage Disclosure and Suitability Assessments for Non-Qualified Syndicated Mortgage Investments (SMIs) – Responses to Market Disruptions
Pensions Active Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Pensions Active Wind up PE0173ORG Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan
Pensions Active Miscellaneous PE0115ORG Superintendent Declarations (from 2009 onwards)
Pensions Active Locked-in Accounts PE0040ORG A Guide to Applying for Special Access
Pensions Active Spousal Rights PE0653ORG Definition of "spouse"
Pensions Active Investments - Pensions PE0144ORG Prudent Investment Practices for Derivatives
Auto Active Preferred Provider Networks AU0012ORG Best Practices for Preferred Provider Networks (PPNs)
Auto Active Bill 59 AU0074ORG Implementing Bill 59: 'Protected defendant' undertaking to Ontario by out-of-province insurers
CU-CP Active Structural CU0039ORG Structural Risk Guidance Note
CU-CP Active Framework CU0070INT Market Conduct Framework Guidance 
Pensions Active Funding PE0284ORG Contributions In-Kind Not Permitted
Pensions Active Annuities PE0195APP Approach to Requirements After Certain Annuity Purchases for Defined Benefit Plans
Pensions Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Pensions Active Miscellaneous PE0041ORG Consumer Brochures
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 PE0093ORG FAQs on Rules for Ontario Locked-In Accounts
Pensions Active Benefits PE0262ORG Union Membership as Condition for Benefit Improvement
Pensions Active Plan Types PE0159ORG Pension Plans are Not Flexible Benefit Plans
Pensions Active Membership PE0154ORG Eligibility for Membership in a Pension Plan
Auto Active Filing - Auto AU0110ORG Underwriting technical notes
Co-operative Active Offerings CC0001INT High-Risk Offerings issued under the Co-operative Corporations Act