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 1001 to 1065 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Asset Transfers PE0353ORG Interim Transfer of Assets on Purchase and Sale
Pensions Inactive Locked-in Accounts PE0468ORG 2005 LIF Maximum Payment Amount Table
Pensions Inactive Benefits PE0365ORG Improvement Of Benefits In Ongoing Plans
Pensions Active Spousal Rights PE0274ORG Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation
Pensions Inactive Forms - General PE0518ORG Computer-generated Forms
Pensions Inactive Retirement PE0559ORG Normal Retirement Date - PBA, 1987 ss. 36(1)
Pensions Inactive Filing - Pensions PE0390ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0507ORG Assessments Subject to Retail Sales Tax
Pensions Inactive Supervisory Approach PE0665ORG Targeted Reviews - Frequently Asked Questions (2017)
Pensions Inactive Wind up PE0636ORG Successor Plan Does Not Preclude Wind Up of Original Plan (December 1995)
Pensions Active Miscellaneous PE0193ORG Pension Scams Cost You More than Retirement Savings
Pensions Inactive Locked-in Accounts PE0072ORG Webcasts
Pensions Inactive Locked-in Accounts PE0484ORG 2018 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Active Plan Types PE0107ORG Individual Pension Plans (IPPs)
Pensions Inactive Information and Statements PE0303ORG Members’ Annual Statement
Pensions Active Administration - Pensions PE0084ORG Opting out of the new grow-in provisions by JSPPs and MEPPs
Pensions Active Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
Pensions Active Funding PE0010ORG Questions and Answers on Letters of Credit
Pensions Active Commuted Value PE0171ORG No Transfers Outside Canada
Pensions Active Amendments PE0133ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Inactive Miscellaneous PE0073ORG Webinars
Pensions Inactive Miscellaneous PE0082ORG Legislative and Regulatory Changes
Pensions Inactive Miscellaneous PE0515ORG Contacts for Assistance - AIR and PBGF Assessment Certificates
Pensions Inactive Locked-in Accounts PE0437ORG Shortened Life Expectancy - Provision in Plan Text
Pensions Active Family Law PE0100ORG Implications of Bill 14 Amendments on the Carrigan Decision
Pensions Inactive Surplus PE0601ORG Surplus Remaining in Wound-up Plans
Pensions Inactive Pension Decisions PE0388ORG Ongoing Cases under the PBA and Regulations
Pensions Inactive Membership PE0376ORG Seasonal Workers
Pensions Inactive Administration - Pensions PE0249ORG Administrative Fees and Expenses Payable from Pension Fund
Pensions Inactive Filing - Pensions PE0135ORG Extension of Deadline for Filings with FSCO (2014)
Pensions Inactive Investments - Pensions PE0643ORG FAQs - Statement of Investment Policies and Procedures (SIPP) (2014 - 2016)
Pensions Active Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans
Pensions Inactive Commuted Value PE0378ORG Computation and Interest Requirements
Pensions Active Wind up PE0178ORG Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased
Pensions Inactive Asset Transfers PE0038ORG Trust Issues On Plan Transfer/Merger (Transamerica)
Pensions Inactive Locked-in Accounts PE0453ORG 2001 LIF Maximum Withdrawal Amount Table
Pensions Active Benefits PE0261ORG Amendments for Benefit Improvements - Notice and Funding
Pensions Inactive Surplus PE0588ORG Changes to the Surplus Application Review Process - Effective on and after September 1, 1994
Pensions Inactive Pension Decisions PE0529ORG Commission Meetings - Purpose and Procedure
Pensions Inactive Refunds PE0547ORG Application for Refund of Employer Overpayment - PBA ss. 78(1) and (4), as amended
Pensions Inactive Administration - Pensions PE0318ORG Insurance Company Not Administrator for Annuity Contracts
Pensions Inactive Filing - Pensions PE0333ORG Late Fees
Pensions Inactive Funding PE0655ORG The Determination of Whether a Plan is a "Closed Plan" (pre May 21, 2019)
Pensions Inactive Supervisory Approach PE0192ORG Targeted Reviews
Pensions Inactive Wind up PE0621ORG Employer Intention Respecting Surplus in a Wind-up Report
Pensions Inactive Asset Transfers PE0354ORG Superintendent Consent Required for Asset Transfer under subsection 81(8)
Pensions Inactive Locked-in Accounts PE0469ORG 2006 LIF Maximum Payment Amount Table
Pensions Inactive Benefits PE0366ORG Union Membership as Condition for Benefit Improvement
Pensions Inactive Spousal Rights PE0562ORG Human Rights Commission Decision on the Definition of Spouse
Pensions Inactive Forms - General PE0661ORG FAQs - Forms (2010 - 2011)
Pensions Inactive Retirement PE0560ORG Mandatory Retirement Date
Pensions Inactive Filing - Pensions PE0391ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0508ORG Assessment As An Administrative Expense - O. Reg. 708/87 s. 33
Pensions Inactive Supervisory Approach PE0666ORG Targeted Review: Member Option Statements – Termination and Retirement (2018)
Pensions Inactive Wind up PE0637ORG Successor Plan Does Not Preclude Wind Up of Original Plan (December 2011)
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 Inactive Locked-in Accounts PE0485ORG Locked-In Retirement Income Funds (LRIFs)
Pensions Active Plan Types PE0158ORG Approaches and Revenue Canada Considerations
Pensions Inactive Information and Statements PE0524ORG Photocopies of Files under section 30 of the PBA, 1990
Pensions Active Administration - Pensions PE0085ORG New Definitions for "Retired Member" and "Former Member"
Pensions Inactive Investments - Pensions PE0076ORG Investment
Pensions Active Funding PE0011ORG Letters of Credit
Pensions Active Commuted Value PE0172ORG Contractual Provision for Indexation
Pensions Active Amendments PE0240ORG Defined Contribution to Defined Benefit