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
Guidance Documents Table
Showing 901 to 1000 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Inactive Miscellaneous PE0418ORG PCO Advisory Committee Members
Pensions Active Locked-in Accounts PE0196INF Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Family Law PE0070ORG Tutorials
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 Funding PE0007ORG Treatment of Excess Contributions
Pensions Inactive Membership PE0373ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Pensions Active Commuted Value PE0169ORG Timing of Termination Statement
Pensions Inactive Administration - Pensions PE0211ORG Payable from Pension Fund
Pensions Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Pensions Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Pensions Inactive Miscellaneous PE0068ORG FSCO - Pension Stakeholder Consultations
Pensions Inactive Investments - Pensions PE0434ORG Compliance with Federal Investment Regulations or Ontario Investment Rules
Pensions Inactive Asset Transfers PE0035ORG Applications for Transfer of Assets on Sale or Merger
Pensions Inactive Locked-in Accounts PE0450ORG 1998 Maximum Withdrawal Amount Table
Pensions Active Benefits PE0238ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Pensions Inactive Surplus PE0585ORG Partial Wind Up - Identification and Administration of Surplus Compliance with PBA, 1990 ss. 70(6)
Pensions Active Funding PE0216ORG Suspension of Employer Contributions in Defined Contribution Plans
Pensions Inactive Refunds PE0543ORG Locking-in Provisions - Prior Consent of the Commission Required for Refunds, PBA 1990 ss. 63(7) and (8)
Pensions Inactive Commuted Value PE0613ORG Commuted Value Transfer Where Plan Underfunded
Pensions Inactive Administration - Pensions PE0315ORG Role and Responsibilities
Pensions Active Wind up PE0175ORG Treatment of Prior Year Credit Balance
Pensions Inactive Filing - Pensions PE0330ORG Filing Deadlines for Plans Other than Defined Contribution Plans
Pensions Inactive Asset Transfers PE0351ORG Types of Asset Transfers
Pensions Inactive Locked-in Accounts PE0466ORG Schedule 1.1 Life Income Funds (New LIFs)
Pensions Inactive Benefits PE0363ORG Pregnancy and Parental Leave Cannot Be Conditional
Pensions Active Spousal Rights PE0208ORG Additional Options to Spouse on Marriage Breakdown
Pensions Inactive Funding PE0648ORG FAQs - Letters of Credit (2012)
Pensions Active Advisory Committees PE0228ORG Purpose of Plan Advisory Committees
Pensions Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Pensions Inactive Wind up PE0618ORG Treatment of Prior Year Credit Balance
Pensions Inactive Filing - Pensions PE0382ORG Extension of Deadline for Filings
Pensions Inactive Pension Decisions PE0385ORG Charges are Laid under the PBA - Union Drawn Steel
Pensions Inactive Miscellaneous PE0188ORG Pension Policy Review Project
Pensions Inactive Miscellaneous PE0189ORG Pensions
Pensions Inactive Locked-in Accounts PE0071ORG Financial Hardship Unlocking Webcast
Pensions Inactive Locked-in Accounts PE0483ORG 2017 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Active Plan Types PE0081ORG Individual Pension Plans
Pensions Inactive Information and Statements PE0641ORG Items marked “Private” and “Confidential”
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0506ORG Assessment Based on Last Report Regulation 909 ss. 3(1) and 37
Pensions Active Administration - Pensions PE0078ORG Biennial Statements Required for Former and Retired Members
Pensions Inactive Supervisory Approach PE0664ORG FAQs - Targeted Review: Form 7 – Contribution Reporting & Monitoring Process (2017)
Pensions Inactive Filing - General Regulatory PE0668ORG Rule #3 - Optional Electronic Filings Rule
Pensions Inactive Wind up PE0635ORG Significant Numbers of Members
Pensions Inactive Filing - Pensions PE0684ORG Rules concerning the Statement of Investment Policies and Procedures (SIPP)
Pensions Inactive Pension Decisions PE0577ORG Notices and Orders, PBA, 1990 s. 69, ss. 70(5), ss. 89(5) (Omitted from Winter-Spring 1996 Bulletin 6/3)
Pensions Inactive Miscellaneous PE0419ORG Publication of Decisions made under the Pension Benefits Act, R.S.O. 1990, c. P.8
Pensions Active Locked-in Accounts PE0295ORG Frequently Asked Questions - Unlocking by Non-resident Former Member -Section 50.0.1 of the PBA
Pensions Inactive Family Law PE0074ORG Webinar on Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Pensions Inactive Surplus PE0599ORG Making Application Under ss. 7a(2)(c) - O. Reg. 708/87
Pensions Active Funding PE0009ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans
Pensions Inactive Membership PE0374ORG Requirements For Full and Part-Time Employees
Pensions Active Commuted Value PE0170ORG No Obligation For Other Plans To Accept Transfer
Pensions Active Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
Pensions Active Amendments PE0127ORG Change of Custodian – Filing and Amendment Requirements
Pensions Active Filing - Pensions PE0126ORG General Information Regarding Annual Information Returns
Pensions Inactive Miscellaneous PE0069ORG Information Sessions
Pensions Inactive Investments - Pensions PE0435ORG Transitional Investment Rules
Pensions Inactive Asset Transfers PE0036ORG Aegon Canada Inc. and Transamerica Life Canada v. ING Canada Inc.
Pensions Inactive Locked-in Accounts PE0451ORG 1999 Maximum Withdrawal Amount Table
Pensions Active Benefits PE0239ORG Indexing
Pensions Inactive Surplus PE0586ORG Distribution To Employer on Wind Up - PBA, 1990 s. 78 and 79, O. Reg 909 (708/87 and 743/91 [eff. Dec. 18/91]) c. 7a(1)(b)
Pensions Active Funding PE0227ORG Requirement for Submission of Actuarial Reports and Cost Certificates
Pensions Inactive Refunds PE0545ORG Notice To Members A Necessary Pre-Condition - PBA, 1987 ss. 79(4)*
Pensions Inactive Commuted Value PE0614ORG Responsibilities of Fund Trustee - Transfer of Assets Between Plans
Pensions Inactive Administration - Pensions PE0316ORG Role and Responsibilities
Pensions Inactive Wind up PE0176ORG Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund
Pensions Inactive Filing - Pensions PE0331ORG Forms
Pensions Inactive Asset Transfers PE0352ORG Asset Transfers Between Insurance Contracts or Policies
Pensions Inactive Locked-in Accounts PE0467ORG 2004 LIF Maximum Payment Amount Table
Pensions Inactive Benefits PE0364ORG Portability Rights If Vested But Not Locked-In
Pensions Active Spousal Rights PE0209ORG Options to Spouse on Marriage Breakdown
Pensions Inactive Funding PE0685ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans (pre May 21, 2019)
Pensions Active Retirement PE0246ORG Retirement Dates
Pensions Inactive Supervisory Approach PE0190ORG Defined Benefit Application Processes and Service Targets
Pensions Inactive Wind up PE0619ORG Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund
Pensions Inactive Filing - Pensions PE0389ORG Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements
Pensions Inactive Pension Decisions PE0386ORG Results of Charges Laid Under the PBA and Regulations
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 Inactive Pension Benefits Guarantee Fund (PBGF) PE0507ORG Assessments Subject to Retail Sales Tax
Pensions Active Administration - Pensions PE0084ORG Opting out of the new grow-in provisions by JSPPs and MEPPs
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 Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
Pensions Inactive Pension Decisions PE0578ORG Notices and Orders
Pensions Inactive Miscellaneous PE0514ORG 1) How To Get Assistance from the PCO 2) Telephone Enquiries to the PCO
Pensions Inactive Locked-in Accounts PE0436ORG Requirements of the Ontario Locked-In Retirement Account (LIRA)
Pensions Inactive Family Law PE0075ORG Resources from the Webinar on the Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship
Pensions Inactive Surplus PE0600ORG Access To Surplus In Continuing Plans Permitted
Pensions Active Funding PE0010ORG Questions and Answers on Letters of Credit
Pensions Inactive Membership PE0375ORG Part-time Employees and YMPE Test
Pensions Active Commuted Value PE0171ORG No Transfers Outside Canada
Pensions Active Administration - Pensions PE0244ORG Inquiries to FSCO by the Administrator
Pensions Active Amendments PE0133ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
Pensions Inactive Miscellaneous PE0073ORG Webinars
Pensions Inactive Investments - Pensions PE0521ORG Description