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 101 to 200 of 359 entries
Sector Status Category Guidance Number Guidance Name
CU-CP Active Framework CU0070INT Market Conduct Framework Guidance 
CU-CP Active ICAAP CU0071ORG ICAAP Submission Template - Summary Key Metrics Report
CU-CP Active Liquidity CU0073ORG Liquidity Coverage Ratio (LRC) Template 2021
CU-CP Active Liquidity CU0074ORG Net Cumulative Cash Flow Report (NCCF) Template 2021 
CU-CP Active Liquidity CU0075ORG Net Stable Funding Ratio (NSFR) Template 2021
CU-CP Active Securitization CU0079ORG Application Guide: Securitization
CU-CP Active Securitization CU0080ORG Securitization Reporting Template
CU-CP Active Advertising CU0081ORG Decal Installation Guide
CU-CP Active Resolution Planning CU0082INT Resolution Planning
CU-CP Active Supervisory Framework CU0083APP Risk Based Supervisory Framework (FSRA RBSF)
CU-CP Active ICAAP CU0084ORG Application Guide: Internal Capital Adequacy Assessment Process (ICAAP) for More Complex Credit Unions
CU-CP Active Application - CU-CP CU0085APP Approval or Authorization of Business and Investment Activities under the Credit Unions and Caisses Populaires Act, 2020
CU-CP Active ICAAP CU0086ORG Implementation of ICAAP and Stress Testing for Credit Unions -with assets in excess of $500 million
FP/FA Active Application - FP/FA FP0001APP Financial Professionals Title Protection – Administration of Applications
FP/FA Active Supervisory Framework FP0002APP Financial Professionals Title Protection – Supervisory Framework
General Regulatory Active Consumer Protection - General Regulatory GR0008APP Fair Treatment of Customers in Insurance
General Regulatory Active Service Standards - General Regulatory GR0009APP FSRA Service Standards
General Regulatory Active Administrative Monetary Penalties - Insurance GR0011APP Transparent Communication of FSRA Enforcement Action
General Regulatory Active Administrative Monetary Penalties - General Regulatory GR0012APP Use of Retained Revenues under Regulation “Money Retained Outside the Consolidated Revenue Fund” Guidance
General Regulatory Active Whistle-blower GR0015APP Whistle-blower Guidance
Mortgage Active Mortgage Fraud MB0007ORG Your responsibilities to prevent mortgage fraud
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 MB0013ORG Compliance Checklist for Mortgage Brokerages, Brokers & Agents
Mortgage Active Compliance - Mortgage Brokering MB0014ORG Compliance Checklist for Managing the Mortgage Administrator, Keeping Records and Trust Accounts
Mortgage Active Application - Mortgage Brokering MB0021ORG Mortgage Administrator Licence Application - Instructions for completing the application
Mortgage Active Application - Mortgage Brokering MB0022ORG Mortgage Brokerage Licence Application - Instructions for completing the application
Mortgage Active Education MB0026ORG Mortgage Broker and Mortgage Agent Education
Mortgage Active Licensing - Mortgage Brokering MB0032ORG Licensing FAQ
Mortgage Active Reporting - Mortgage Brokering MB0035ORG Reporting Requirements for Mortgage Administrators
Mortgage Active Syndicated Mortgage Investments MB0037APP Supervision Approach for High-risk Syndicated Mortgage Investments
Mortgage Active Forms - Mortgage Brokering MB0038INT Amended Disclosure Forms 3.0, 3.1 and 3.2 for Non-Qualified Syndicated Mortgages
Mortgage Active Syndicated Mortgage Investments MB0039INT Mortgage Administrators – Responses to Market Disruptions
Mortgage Active Non-Qualified Syndicated Mortgages MB0040INT Mortgage Brokerage Disclosure and Suitability Assessments for Non-Qualified Syndicated Mortgage Investments (SMIs) – Responses to Market Disruptions
Mortgage Active Non-Qualified Syndicated Mortgages MB0041APP Transfer of retail non-qualified syndicated mortgage investments (NQSMIs) (excludes transactions with Permitted Clients) to the Ontario Securities Commission (OSC) (transfer effective July 1, 2021)
Mortgage Active Code of Conduct MB0042APP Mortgage Broker Regulators' Council of Canada Code of Conduct for the Mortgage Brokering Sector.
Mortgage Active Non-Qualified Syndicated Mortgages MB0043INF Mortgage Brokerage Disclosure and Suitability Assessments for Non-Qualified Syndicated Mortgage Investments (SMIs) – Responses to Market Disruptions (for Transactions on or after July 1, 2021)
Mortgage Active Licensing - Mortgage Brokering MB0045APP Accreditation of Licensing Courses for the Mortgage Brokering Sector
Mortgage Active Licensing - Mortgage Brokering MB0046INT Licensing exemption for Permitted Clients that are not Individuals
Mortgage Active Licensing - Mortgage Brokering MB0047INT New mortgage agent and broker licensing requirements
Mortgage Active Cybersecurity MB0048INF Mortgage Broker Regulators' Council of Canada Principles for Cybersecurity Preparedness for the Mortgage Brokering Sector
Insurance Active Investments - Insurance PC0014ORG Investments by Insurers Guideline
Insurance Active Purchasing PC0016ORG Borrowing to Purchase Life Insurance Products - Risks and Suitability
Insurance Active Charitable PC0017ORG Charitable or Gift Annuities
Insurance Active Negative Option PC0018ORG Negative Option Marketing/Billing
Insurance Active Guideline PC0019ORG Guideline - Use of Canadian Depository for Securities Limited
Insurance Active Guideline PC0020ORG Reinsurance guidelines for Ontario incorporated and licensed companies
Insurance Active Amalgamations and Portfolio Transfers PC0021ORG Amalgamations and Portfolio Transfers
Insurance Active LLQP PC0026ORG How to Submit Feedback on the Life Licence Qualification Program (LLQP)
Insurance Active Reporting - Insurance PC0043INT Life agent reporting requirements and related insurer obligations
Insurance Active Insurance Prudential PC0045APP Risk Based Supervisory Framework for Ontario-incorporated Insurance Companies and Reciprocals
Insurance Active Capital Testing PC0047INT Updated Minimum Capital Test Guideline for P&C Insurance Companies and Reciprocals
Pensions Active Funding PE0002ORG 2018 Funding Reform for Defined Benefit Pension Plans
Pensions Active Funding PE0006ORG The Determination of Whether a Plan is a Closed Plan
Pensions Active Funding PE0007ORG Treatment of Excess Contributions
Pensions Active Annuities PE0008ORG Frequently Asked Questions pertaining to Annuity Purchase and Discharge
Pensions Active Funding PE0009ORG Frequently Asked Questions Pertaining to the 2018 Funding Reform for Defined Benefit Pension Plans
Pensions Active Funding PE0010ORG Questions and Answers on Letters of Credit
Pensions Active Funding PE0011ORG Letters of Credit
Pensions Active Funding PE0012ORG Funding and Actuarial Filing Requirements For Plan Improvements under the New Funding Regime
Pensions Active Amendments PE0018ORG Effective Date of a Plan Amendment that Reduces Benefits - Questions and Answers
Pensions Active Wind up PE0021ORG Overpayments and Plan Wind Up - FAQs
Pensions Active Filing - Pensions PE0022ORG Filing Information for Pension Plan Administrators
Pensions Active Plan Types PE0026ORG Regulation 177/11 made under the Pension Benefits Act - Questions & Answers - JSPPs
Pensions Active Miscellaneous PE0039ORG Don't let pension information be a mystery
Pensions Active Locked-in Accounts PE0040ORG A Guide to Applying for Special Access
Pensions Active Miscellaneous PE0041ORG Consumer Brochures
Pensions Active Miscellaneous PE0042ORG Know the facts about your registered pension plan
Pensions Active Administration - Pensions PE0045ORG Sample Retention Schedule for Pension Plan Records
Pensions Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
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 Family Law PE0053ORG The Valuation and Division of Pension Assets on Breakdown of a Spousal Relationship on and after January 1, 2012
Pensions Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Pensions Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
Pensions Active Filing - Pensions PE0057ORG Financial Statements
Pensions Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions
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 Locked-in Accounts PE0063ORG Process for Financial Hardship Unlocking
Pensions Active Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
Pensions Active Administration - Pensions PE0077ORG Annual Statements of Members' Pension Benefits - Statement of Investment Policies and Procedures Content
Pensions Active Administration - Pensions PE0078ORG Biennial Statements Required for Former and Retired Members
Pensions Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Pensions Active Wind up PE0080ORG Questions and Answers on the New Grow-in Rules under Section 74 of the Pension Benefits Act
Pensions Active Plan Types PE0081ORG Individual Pension Plans
Pensions Active Miscellaneous PE0083ORG Legislative Changes July 1, 2012
Pensions Active Administration - Pensions PE0084ORG Opting out of the new grow-in provisions by JSPPs and MEPPs
Pensions Active Administration - Pensions PE0085ORG New Definitions for "Retired Member" and "Former Member"
Pensions Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Pensions Active Commuted Value PE0087ORG Payment of a Small Amount under Section 50(1) of the Pension Benefits Act
Pensions Active Surplus PE0089ORG Surplus Withdrawal Applications
Pensions Active Spousal Rights PE0090ORG Payment of A Survivor Pension Small Amount - Section 44(7) of the Pension Benefits Act
Pensions Active Commuted Value PE0091ORG Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF)
Pensions Active Locked-in Accounts PE0092ORG FAQs on Old Life Income Funds (LIFs)
Pensions Active Locked-in Accounts PE0093ORG FAQs on Rules for Ontario Locked-In Accounts
Pensions Active Locked-in Accounts PE0094ORG FAQs on Unlocking a Locked-in Account if you are a Non-Resident of Canada
Pensions Active Locked-in Accounts PE0095ORG FAQs on New Life Income Funds (LIFs)
Pensions Active Family Law PE0100ORG Implications of Bill 14 Amendments on the Carrigan Decision
Pensions Active Plan Types PE0107ORG Individual Pension Plans (IPPs)