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 201 to 300 of 342 entries
Sector Status Category Guidance Number Guidance Name
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 Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
Pensions Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Pensions Active Funding PE0227ORG Requirement for Submission of Actuarial Reports and Cost Certificates
Pensions Active Funding PE0212ORG Collection of Unremitted Contribution
Pensions Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Pensions Active Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Pensions Active Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans
Pensions Active Funding PE0214ORG Employer Contributions Based on RRSP Contributions
Pensions Active Funding PE0215ORG Failure to Remit Member Contributions
Pensions Active Funding PE0258ORG Alternative Settlement Methods for Solvency Valuations
Pensions Active Funding PE0216ORG Suspension of Employer Contributions in Defined Contribution Plans
Pensions Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
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 PE0136ORG Funding Requirements for Designated Plans in Ontario, O.Reg 73/95 Effective When Published
Pensions Active Funding PE0007ORG Treatment of Excess Contributions
Pensions Active Funding PE0137ORG Collection of Contributions and Delinquencies, PBA 1987 s. 23, 56-58, O. Reg. 708/87 s. 56 (formerly M900-100) Effective When Published
Pensions Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions
Pensions Active Funding PE0138ORG No Provision to Amortize Negative Solvency Balance
CU-CP Active Framework CU0070INT Market Conduct Framework Guidance 
Mortgage Active Forms - Mortgage Brokering MB0038INT Amended Disclosure Forms 3.0, 3.1 and 3.2 for Non-Qualified Syndicated Mortgages
Auto Active Forms - Auto AU0138APP Automobile insurance non standard forms, endorsements and certificates of insurance approval filing process
Auto Active Forms - Auto AU0111ORG Other Automobile Insurance Forms
Auto Active Forms - Auto AU0113ORG Garage Automobile Policy (O.A.P. 4), Application and Endorsement Forms
Auto Active Fleets AU0078ORG Revised bulletin on the definition of "Fleet"
Auto Active Fleets AU0077ORG FSCO's clarification about the exemption for fleets
Pensions Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Pensions Active Filing - Pensions PE0086ORG FAQs - Statement of Investment Policies and Procedures (SIPP)
Pensions Active Filing - Pensions PE0057ORG Financial Statements
Pensions Active Filing - Pensions PE0126ORG General Information Regarding Annual Information Returns
Pensions Active Filing - Pensions PE0022ORG Filing Information for Pension Plan Administrators
Pensions Active Filing - Pensions PE0257ORG Actuarial Filing for Plan Amendments
Pensions Active Filing - Pensions PE0300ORG Extension of Deadline for Filings with FSCO (2018)
Pensions Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
Pensions Active Filing - Pensions PE0048ORG Electronic Filing - Mandatory from January 1, 2013
Pensions Active Filing - Pensions PE0243ORG Filing Requirements and Procedure
Auto Active Filing - Auto AU0100ORG Private Passenger Automobile Filing Guidelines - Major
Auto Active Filing - Auto AU0101ORG Technical Notes for Automobile Insurance Rate and Risk Classification Filings
Auto Active Filing - Auto AU0107ORG Other than Private Passenger Automobile Filing Guidelines - Major
Auto Active Filing - Auto AU0108ORG Other than Private Passenger Automobile Filing Guidelines - Minor
Auto Active Filing - Auto AU0109ORG Filing Guidelines for Underwriting Rules
Auto Active Filing - Auto AU0110ORG Underwriting technical notes
Auto Active Filing - Auto AU0126APP Standard Filing
Pensions Active Family Law PE0225INT Administration of pension benefits upon marriage breakdown
Pensions Active Family Law PE0100ORG Implications of Bill 14 Amendments on the Carrigan Decision
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
Auto Active Expense Guideline AU0049ORG Revised Attendant Care Hourly Rate Guideline and Transportation Expense Guideline
Auto Active Electronic Insurance Card AU0128APP Modernizing Automobile Insurance - Approval of Electronic Insurance Card
Mortgage Active Education MB0026ORG Mortgage Broker and Mortgage Agent Education
Pensions Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
Mortgage Active Cybersecurity MB0048INF Mortgage Broker Regulators' Council of Canada Principles for Cybersecurity Preparedness for the Mortgage Brokering Sector
Auto Active Cost of Goods AU0036ORG Cost of Goods Guideline
General Regulatory Active Consumer Protection - General Regulatory GR0008APP Fair Treatment of Customers in Insurance
Auto Active Consumer Protection - Auto AU0136APP Reporting and resolution of rating and underwriting errors
Auto Active Consumer Protection - Auto AU0131INT Consumer Relief During A Declared Emergency under the Emergency Management and Civil Protection Act
Mortgage Active Compliance - Mortgage Brokering MB0014ORG Compliance Checklist for Managing the Mortgage Administrator, Keeping Records and Trust Accounts
Mortgage Active Compliance - Mortgage Brokering MB0013ORG Compliance Checklist for Mortgage Brokerages, Brokers & Agents
Pensions Active Commuted Value PE0202APP Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension Plans)
Pensions Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
Pensions Active Commuted Value PE0087ORG Payment of a Small Amount under Section 50(1) of the Pension Benefits Act
Pensions Active Commuted Value PE0247ORG Fully Insured Money Purchase Group Annuity
Pensions Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Pensions Active Commuted Value PE0091ORG Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF)
Pensions Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As
Pensions Active Commuted Value PE0169ORG Timing of Termination Statement
Pensions Active Commuted Value PE0278ORG Recalculation of Transfer Values
Pensions Active Commuted Value PE0170ORG No Obligation For Other Plans To Accept Transfer
Pensions Active Commuted Value PE0279ORG Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options
Pensions Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Pensions Active Commuted Value PE0171ORG No Transfers Outside Canada
Pensions Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Pensions Active Commuted Value PE0172ORG Contractual Provision for Indexation
Mortgage Active Code of Conduct MB0042APP Mortgage Broker Regulators' Council of Canada Code of Conduct for the Mortgage Brokering Sector.
Insurance Active Charitable PC0017ORG Charitable or Gift Annuities
Insurance Active Capital Testing PC0047INT Updated Minimum Capital Test Guideline for P&C Insurance Companies and Reciprocals
Auto Active CAIA AU0014ORG Compulsory Automobile Insurance Act (CAIA) "Insurance Card"
Mortgage Active Brokerage Checklist MB0012ORG Compliance Checklist for Managing the Mortgage Brokerage
Auto Active Bill 59 AU0074ORG Implementing Bill 59: 'Protected defendant' undertaking to Ontario by out-of-province insurers
Pensions Active Benefits PE0264ORG Past Benefits - Members Option
Pensions Active Benefits PE0140ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Pensions Active Benefits PE0141ORG Benefit Accrual - Application to MEPPs
Pensions Active Benefits PE0142ORG Benefit Accrual in a MEPP - Clarification
Pensions Active Benefits PE0058ORG Phased Retirement - Frequently Asked Questions
Pensions Active Benefits PE0289ORG Immediate Vesting
Pensions Active Benefits PE0130ORG Definition of Bridging Benefit
Pensions Active Benefits PE0236ORG Garnishment of Pensions In Pay
Pensions Active Benefits PE0132ORG Pregnancy, Parental and Emergency Leave
Pensions Active Benefits PE0238ORG More Advantageous Pension Benefits or Ancillary Benefits Permitted
Pensions Active Benefits PE0275ORG Joint and Survivor Pension Waived
Pensions Active Benefits PE0239ORG Indexing
Pensions Active Benefits PE0277ORG Value of a Deferred Pension
Pensions Active Benefits PE0260ORG Consent Benefits Where Amount of Benefit Not Determinable
Pensions Active Benefits PE0261ORG Amendments for Benefit Improvements - Notice and Funding
Pensions Active Benefits PE0262ORG Union Membership as Condition for Benefit Improvement
Pensions Active Benefits PE0263ORG Settlement of Benefits
Auto Active Attendant Hourly Rate AU0053ORG Superintendent’s Guideline No. 01/18: Attendant Care Hourly Rate Guideline
Auto Active Attendant Hourly Rate AU0054ORG Revised Attendant Care Hourly Rate Guideline and Clarification of Health Care Providers Subject to the Professional Services Guideline