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 401 to 500 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Benefits PE0367ORG Same-Sex Spousal Benefits - Leshner Ruling Explained
Pensions Active Funding PE0012ORG Funding and Actuarial Filing Requirements For Plan Improvements under the New Funding Regime
Pensions Inactive Spousal Rights PE0563ORG Amended Definition of “Spouse” Under the Pension Benefits Act - PBA s. 1 “spouse”
Pensions Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Pensions Inactive Retirement PE0561ORG Mandatory Retirement - PBA, 1987 s. 36, s. 42
Pensions Active Amendments PE0241ORG For Applications Received after March 26, 1992
Pensions Active Miscellaneous PE0083ORG Legislative Changes July 1, 2012
Pensions Inactive Filing - Pensions PE0392ORG CICA Guideline For Annual Audited Statements
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 Inactive Locked-in Accounts PE0644ORG Financial Hardship Unlocking Questions & Answers (2012 - 2014)
Pensions Active Plan Types PE0159ORG Pension Plans are Not Flexible Benefit Plans
Pensions Active Funding PE0258ORG Alternative Settlement Methods for Solvency Valuations
Pensions Active Membership PE0154ORG Eligibility for Membership in a Pension Plan
Pensions Inactive Commuted Value PE0383ORG Early Retirement Benefits
Pensions Inactive Administration - Pensions PE0099ORG Accessing Plan Records and Information
Pensions Active Wind up PE0179ORG Payment of Benefits on Partial Wind Up
Pensions Active Investments - Pensions PE0144ORG Prudent Investment Practices for Derivatives
Pensions Inactive Pension Decisions PE0530ORG Rules of Practice for Proceedings Under Section 89 of the Act: General, PreHearing Conferences, Settlement Conferences, Disclosure, Written Hearings, Electronic Hearings
Pensions Inactive Miscellaneous PE0516ORG How to Obtain Forms and Publications On and After September 15, 1994 (Distribution from Oshawa)
Pensions Inactive Miscellaneous PE0517ORG Tips for Dealing with the PCO
Pensions Inactive Locked-in Accounts PE0439ORG LIF Explanation and Tables for Minimum and Maximum Withdrawal Percentages
Pensions Active Family Law PE0225INT Administration of pension benefits upon marriage breakdown
Pensions Inactive Surplus PE0603ORG Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
Pensions Inactive Funding PE0657ORG Solvency Funding Relief Questions Answered (2009)
Pensions Inactive Membership PE0498ORG Deadline For Membership Not Acceptable
Pensions Active Supervisory Approach PE0199APP Supervisory Approach for Single Employer Defined Benefit Pension Plans that are Actively Monitored
Pensions Inactive Administration - Pensions PE0251ORG Administrator Role and Responsibilities
Pensions Inactive Wind up PE0623ORG Individual Statement At Wind Up
Pensions Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Pensions Inactive Locking in PE0486ORG Shortened Life Expectancy
Pensions Active Asset Transfers PE0205APP Supervisory Approach to Defined Benefit Asset Transfers Under the Pension Benefits Act
Pensions Inactive Locked-in Accounts PE0455ORG 2003 LIF Maximum Payment Amount Table
Pensions Active Benefits PE0263ORG Settlement of Benefits
Pensions Inactive Surplus PE0590ORG Surplus Distribution to an Employer - PBA, s. 78 and 79 and Reg. 909, s. 8
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0510ORG Late Assessment Payments - Calculation of Interest - 1995 - O. Reg. 909 s. 37
Pensions Active Registration PE0161ORG Registration of a Pension Plan and a Pension Plan Amendment
Pensions Inactive Administration - Pensions PE0320ORG Communications Between PCO and Plan Administrators
Pensions Inactive Wind up PE0671ORG FAQs - Wind Up (2010 - 2012)
Pensions Inactive Filing - Pensions PE0335ORG Late Filing Fees - How to Calculate Interest on Overdue Annual Filing Fee Payments
Pensions Inactive Asset Transfers PE0356ORG Superintendent Consent to Transfer of Assets (Sale Before 1188; Transfer After 1188)
Pensions Inactive Locked-in Accounts PE0471ORG 2008 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Benefits PE0368ORG Survivor Benefit Waived
Pensions Inactive Funding PE0013ORG 2018 Report on the Funding of Defined Benefit Pension Plans in Ontario - 15th Annual Report
Pensions Inactive Spousal Rights PE0564ORG Joint and Survivor Requirement and Waiver
Pensions Active Commuted Value PE0202APP Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans)
Pensions Inactive Amendments PE0273ORG Reduction of Accrued Benefits and/or Refunds or Payments to Avoid Revocation by Canada Revenue Agency of Registration of a Pension Plan
Pensions Inactive Miscellaneous PE0103ORG FSRA Pension Plan Information Access
Pensions Inactive Filing - Pensions PE0393ORG Master Trust Arrangements
Pensions Active Miscellaneous PE0286ORG Bill 236, Pension Benefits Amendment Act, 2010 - Frequently Asked Questions
Pensions Active Locked-in Accounts PE0094ORG FAQs on Unlocking a Locked-in Account if you are a Non-Resident of Canada
Pensions Inactive Locked-in Accounts PE0645ORG Eligibility for Financial Hardship Access to Locked-In Funds (2000)
Pensions Active Plan Types PE0290ORG FAQs - Multi-Employer Pension Plans (MEPPs)
Pensions Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Pensions Active Membership PE0155ORG Class of Employees
Pensions Inactive Commuted Value PE0652ORG Commuted Value Calculation Standard - FAQs
Pensions Active Administration - Pensions PE0118ORG Pension Fund Administration – Responsibilities of Fund Holders
Pensions Active Wind up PE0180ORG Natural Termination of a Pension Plan
Pensions Inactive Investments - Pensions PE0145ORG Statements of Investment Policies and Procedures (SIPPs) for Member-Directed Defined Contribution Plans
Pensions Inactive Pension Decisions PE0530ORG Rules of Practice for Proceedings Under Section 89 of the Act: General, PreHearing Conferences, Settlement Conferences, Disclosure, Written Hearings, Electronic Hearings
Pensions Inactive Pension Decisions PE0531ORG Draft Consent Document for Filing Commission Consent with the Court for Surplus Distribution under ss. 8(2) of Regulation 909
Pensions Inactive Miscellaneous PE0519ORG No Civil Collection By PCO
Pensions Inactive Locked-in Accounts PE0440ORG_ Amendments to the ITA (Canada) Regulation and Effect on LIFs
Pensions Inactive Family Law PE0650ORG Family law - Questions & Answers (pre 2016)
Pensions Inactive Surplus PE0604ORG Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
Pensions Inactive Funding PE0658ORG Other Changes to the Regulation - O.Reg. 239/09
Pensions Inactive Membership PE0500ORG Mandatory vs Voluntary - PBA, 1987 c. 10(1)2, s. 26
Pensions Inactive Supervisory Approach PE0200INF Pension Sector Emergency Management Response
Pensions Inactive Administration - Pensions PE0252ORG Insurance Company Not Administrator for Guaranteed Annuity Contracts
Pensions Inactive Wind up PE0624ORG Distribution of Benefits on Partial Wind Up (March 2007)
Pensions Active Filing - Pensions PE0257ORG Actuarial Filing for Plan Amendments
Pensions Inactive Locking in PE0487ORG Interest Locked in
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
Pensions Inactive Locked-in Accounts PE0456ORG Spousal Death Benefit
Pensions Active Benefits PE0264ORG Past Benefits - Members Option
Pensions Inactive Surplus PE0591ORG Levels of Consent Required Pursuant to Section 10.1 of Regulation 909
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0511ORG Late Assessment Payments - Updated Interest Table
Pensions Inactive Registration PE0549ORG Changing Province Of Registration
Pensions Inactive Multi-jurisdictional issues PE0016ORG E-blast - MJPPA - to plans without Quebec members
Pensions Inactive Administration - Pensions PE0321ORG Approved Pension Forms
Pensions Active Wind up PE0676ORG New Requirements for Grow-In, Opting Out of Grow-In and Partial Wind Up
Pensions Inactive Filing - Pensions PE0336ORG Late AIR Filing Fees - Updated Interest Table
Pensions Inactive Miscellaneous PE0112ORG A Guide To Understanding Your Pension Plan
Pensions Inactive Asset Transfers PE0504ORG General Procedures For Plan Mergers ­ PBA, 1987 ss. 27(1), s. 82
Pensions Inactive Locked-in Accounts PE0472ORG 2008 Schedule 1.1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Benefits PE0369ORG Transfer to Locked-in RRSP May Result In Loss Of Rights
Pensions Inactive Funding PE0014ORG Quarterly Update on Estimated Solvency Funded Status of Defined Benefit Plans in Ontario
Pensions Inactive Spousal Rights PE0565ORG Entitlement to Spousal Joint and Survivor Benefit - PBA, 1990, s. 44
Pensions Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Pensions Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
Pensions Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Inactive Miscellaneous PE0104ORG Consultations and Proposed Legislation
Pensions Inactive Filing - Pensions PE0394ORG Fund Statements Or Plan Statements
Pensions Active Miscellaneous PE0291ORG Nortel Ontario Beneficiary Direction, Consent & Waiver
Pensions Active Locked-in Accounts PE0095ORG FAQs on New Life Income Funds (LIFs)
Pensions Inactive Locked-in Accounts PE0646ORG Financial Hardship Unlocking Fees (2009)
Pensions Inactive Plan Types PE0520ORG Pension Plans are Not Flexible Benefit Plans
Pensions Active Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Pensions Active Membership PE0156ORG Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits
Pensions Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As