Active Pension Policies

Access to Information

• I150-800 - Member's Right to Information, Annual Statements, Termination Statements, Notices, PBA 1990, s. 25-30, 42, O. Reg. 909 s. 28, 39-46 Effective When Published Size: 126 kb

Actuarial Guidance Notes

• AGN-001 - Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans Size: 94 kb
• AGN-003 - Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit Size: ## kb​ Size: 306 kb
• AGN-004 - Alternative Settlement Methods for Solvency Valuations Size: ## kb​ Size: 152 kb
• AGN-005 - Determination of the Solvency Liability Adjustment  Size: ## kb​ Size: 190 kb

Actuarial Reports

• A050-900 - Requirement for Submission of Actuarial Reports and Cost Certificates Size: 24 kb

Administration

• A100-100 - Pension Fund Administration – Responsibilities of Fund Holders
  Size: 171 kb

Administrative Expenses

• A200-101 - Administrative Fees and Expenses Payable from Pension Fund  Size: ## kb​ 156 kb
• A200-200 - Payable from Pension Fund Effective When Published Size: 186 kb
• A200-803 - Fees and Expenses for Wind Ups and Surplus Refund Applications  Size: ## kb​ Size: 160 kb

Administrator

• A300-101 - Administrator Role and Responsibilities  Size: ## kb​ Size: 360 kb
• A300-200 - Management and Retention of Pension Plan Records by the Administrator Size: 435 kb
• A300-301 - Insurance Company Not Administrator for Guaranteed Annuity Contracts Size: 32 kb
• A300-450 - Administrator’s Management of Inquiries and Complaints from Plan Beneficiaries Size: 44 kb
• A300-503 - Use of Superintendent Approved Pension Forms -PBA s. 113.2  Size: 171 kb
• A300-802 - Requirement to Provide Information to Members Size: ## kb​ Size: 260 kb 
• A300-807 - Electronic Communications Between Plan Administrators and Plan Beneficiaries Size: 150 kb
• A300-900 - Searching for Plan Beneficiaries  Size: ## kb​ Size: 175 kb
• A300-901 - Waiver of Biennial Statements for Missing Former and Retired Members  Size: ## kb​ Size: 337 kb 

Amendments

• A400-100 - Actuarial Filing for Plan Amendments Size: 206 kb
• A400-500 - Reduction of Accrued Benefits and/or Refunds or Payments to Avoid Revocation by Canada Revenue Agency of Registration of a Pension Plan Size: 64 kb

Annual Information Returns (AIR)

• A500-402 - General Information Regarding Annual Information Returns  Size: 186 kb

Annuities

• A600-951 - Mortality Tables and Sex Discrimination Size: 25 kb
  

Assets

• A700-100 - Asset Transfer on Reorganization Size: 142 kb
• A700-151 - Change of Custodian – Filing and Amendment Requirements Size: 126 kb
• A700-154 - Types of Asset Transfers Size: 149 kb
• A700-176 - Interim Transfer of Assets on Purchase and Sale Size: 194 kb
• A700-200 - Asset Transfer Resulting from Sale of Business Size: 210 kb
• A700-226 - Partial Asset Transfers Under s. 81 - Superintendent's Consent Required Size: 265 kb
• A700-251 - Full Asset Transfers Under s. 81 - Superintendent's Consent Required Size: 233 kb
• A700-301 - Withdrawal of Application for Consent to a Transfer of Assets Size: 40 kb

Benefits

• B100-101 - Definition of Bridging Benefit Size: 130 kb
• B100-110 - Consent Benefits Where Amount of Benefit Not Determinable Size: 214 kb
• B100-126 - Garnishment of Pensions in Pay Size: 131 kb
• B100-151 - Payments from a Defined Contribution/Money Purchase Benefit Size: 128 kb
• B100-206 - Pregnancy, Parental and Emergency Leave Size: 29 kb
• B100-225 - Portability Rights if Vested but not Locked In (Effective When Published) Size: 24 kb
• B100-251 - Amendments for Benefit Improvements - Notice and Funding Size: 219 kb
• B100-260 - More Advantageous Pension Benefits or Ancillary Benefits Permitted - PBA ss. 5, 19(1) and (4)  Size: ## kb​ Size: 151kb
• B100-275 - Indexing (Effective When Published) Size: 25 kb
• B100-300 - Value of a Deferred Pension (Effective When Published) Size: 29 kb
• B100-401 - Union Membership as Condition for Benefit Improvement  Size: 163 kb
• B100-500 - Settlement of Benefits (Effective When Published) Size: 24 kb
• B100-851 - Joint and Survivor Pension Waived Size: 25 kb 

Class of Employee

• See Membership

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Commuted Values  

• See Transfer Values 

Conversion

• C200-101 - Conversion of a Plan from Defined Benefit to Defined Contribution Size: 42 kb
• C200-150 - Defined Contribution to Defined Benefit Size: 24 kb
• C200-700 - Past Benefits - Members Option Size: 24 kb

Deadlines

• D050-802 - Deadline for Early Filing of Actuarial Funding Valuation Reports Size: 25 kb
• D050-804 - Extension of Deadline for Filings with FSCO Size: ## kb​ Size: 131 kb

Disclosure - By the Administrator

• D100-150 - Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”  Size: ## kb​ Size: 145 kb
• D100-300 - Members’ Annual Statements and Termination Statements Size: ## kb​ 160 kb

Disclosure - By the Superintendent

• D110-100 - Decisions made under the Pension Benefits Act, R.S.O. 1990, c. P.8 and the Financial Services Commission of Ontario Act, 1997, S.O. 1997, c. 28  Size: ## kb​

Early Retirement Windows

• E050-050 - For Applications Received after March 26, 1992 Size: 28 kb
• See Transfer Values

Financial Statements Guidance Note

• FSGN-100 - Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s. 76​  Size: ## kb​ Size: 390 kb

Funding of Plans

• F800-030 - Funding Requirements for Designated Plans in Ontario, O. Reg. 73/95 Effective When Published Size: 40 kb
• F800-100 - Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions (Effective When Published) Size: 25 kb
• F800-125 - Contributions In-Kind Not Permitted  Size: ## kb​ Size: 143 kb
• F800-150 - Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110 When Published Size: 18 kb
• F800-175 - Collection of Contributions and Delinquencies, PBA 1987 s. 23, 56-58, O. Reg. 708/87 s. 56 (formerly M900-100) Effective When Published Size: 25 kb
• F800-300 - Contributory and Non-Contributory Pension Plans Size: 24 kb
• F800-400 - Employer Contributions Based on RRSP Contributions (Effective When Published) Size: 25 kb
• F800-500 - Failure to Remit Member Contributions Size: 24 kb
• F800-802 - Suspension of Employer Contributions in Defined Contribution Plans Size: ## kb​ Size: 148 kb
• F800-975 - No Provision to Amortize Negative Solvency Balance Size: 25 kb

General

• G200-101 - Court Proceedings - Involvement of FSCO/Superintendent of Financial Services Size: 132 kb

Gradual and Uniform

• G100-602 - Benefit Accrual in Defined Benefit and Defined Contribution Plans  Size: 138 kb
• G100-700 - Benefit Accrual - Application to MEPPs Size: 28 kb
• G100-701 - Benefit Accrual in a MEPP - Clarification Size: 25 kb 

 Interest

• I200-100 - Average Fund Rate for Employee Contributions  Size: 117 kb
• I200-301 - Crediting Interest on Employee Contributions Size: ## kb​ Size: 129 kb

   

Investment Guidance Notes

• IGN-001 - Buy In Annuities for Defined Benefit Plans  Size: ## kb​ Size: 164 kb
• IGN-002 - Prudent Investment Practices for Derivatives  Size: ## kb​  Size: ## kb​ Size: 327 kb
• IGN-003 - Statements of Investment Policies and Procedures (SIPPs) for Member-Directed Defined Contribution Plans  Size: ## kb​ Size: 165 kb
• IGN-004 - Environmental, Social and Governance (ESG) Factors Size: ## kb​ Size: 292 kb
• IGN-005 - Overview of Statements of Investment Policies and Procedures (SIPP) Requirements Size: ## kb​ Size: 243 kb

Locked-In Accounts

• L200-201 - Locked-In Retirement Accounts (LIRAs)  Size: 260 kb
• L200-303 - Schedule 1.1 Life Income Funds (New LIFs) Size: 298 kb
• L200-305 - Schedule 1 Life Income Funds (Old LIFs)  Size: ## kb​ Size: 285 kb
• L200-501 - Schedule 2 Locked-In Retirement Funds (LRIFs) Size: ## kb​ Size: 296 kb

Locking In

• L100-051 - Shortened Life Expectancy  Size: 159 kb  ​​​

Membership

• M100-100 - Eligibility for Membership in a Pension Plan Size: 272 kb
• M100-300 -  Class of Employees Size: 216 kb
• M100-401 -  Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits Size: 171 kb
• M100-502 -  Mandatory versus Optional Membership in a Pension Plan Size: 164 kb​
• M100-701 - No Transfer Rights on Suspension of Plan Membership  Size: ## kb​ Size: 156 kb
• M100-901 - Amendment to Terminate Membership not Permitted (Effective When Published) Size: 24 kb
• M100-908 - Termination of Plan Membership Without Termination of Employment (Effective When Published) Size: 24 kb
• M100-950 - Cessation of Member Contributions Size: ## kb​ Size 151 kb

Multi-Jurisdictional Issues

• MJ300-100 - When and How to Change the Province of Registration for a Multi-jurisdictional Pension Plan  Size: ## kb​ 250 kb
• MJ300-300 - Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions  Size: ## kb​ 154 kb 

Pension Benefits Guarantee Fund (PBGF)

• P200-001 - Filing Requirements and Procedure, PBA 1990 s. 83, 84, O. Reg. 909 s34, 47 Effective When Published Size: 214 kb
• P200-155 - Determining PBGF Assessment Base (Effective When Published) Size: 27 kb

Plan Advisory Committee (Members)

• A350-500 - Purpose Size: 24 kb

Plan Types - Miscellaneous

• P100-101 - Approaches and Revenue Canada Considerations (formerly O100-100) Effective When Published Size: 20 kb
• P100-202 - Pension Plans are Not Flexible Benefit Plans Size: 35 kb

Procedures - Administration

• P500-005 - Inquiries to FSCO by the Administrator  Size: 46 kb

Procedures - Applications

• P510-403 - Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets Size: 171 kb

Reimbursement of Employer Overpayment from a Continuing Pension Plan

• R350-103 - Application for Reimbursement of Employer Overpayment from a Continuing Pension Plan Size: 153 kb 

Refund of Contributions

• R400-101 - Application for Refund of Contributions to Plan Members or Former Members Size: 241 kb
• R400-108 - Refund of Additional Voluntary Contributions to Active Members Size: 215 kb

Registration

• R500-351 - Registration of a Pension Plan and a Pension Plan Amendment  Size: 286 kb

Retirement

• R700-101 - Retirement Dates Size: 48 kb

Spousal Rights

• S500-307 - Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation  Size: ## kb​ Size: 238 kb
• S500-500 - Marriage Breakdown and Pension Credits Effective When Published Size: 50 kb
• S500-600 - Additional Options to Spouse on Marriage Breakdown Effective When Published Size: 27 kb
• S500-700 - Options to Spouse on Marriage Breakdown, PBA 1987 ss. 52(5) Effective When Published Size: 30 kb

Surplus

• S900-401 - Partial Wind Up - Identification and Administration of Surplus Size: 42 kb
• S900-512 - Application by Employer for Payment of Surplus on Wind Up of Pension Plan Size: ## kb​ Size: 414 kb
• S900-514 - Surplus Distribution by Written Agreement - The Role of Legal Counsel Size: ## kb​ Size: 177 kb
• S900-751 - Undistributed Surplus on Full or Partial Wind Up - PBA s. 76 Size: 54 kb
• S900-876 - Surplus Distribution in Cash in Continuing Plan Size: 41 kb
• S900-901 - Allocation of Surplus to Members, Former Members and Other Persons on Wind Up - PBA s. 63(7) and 70(5) - Regulation 909 s. 8 Size: 125 kb
• S900-910 - Distribution of Surplus to Employer on Partial Wind Up - PBA s. 70(5) - Regulation 909 s. 8(1)(b) and 8(2) Size: 46 kb

Transfer Rights

• T500-300 - Fully Insured Money Purchase Group Annuity Size: 136 kb
• T500-500 - Timing of Termination Statement (Effective When Published) Size: 27 kb
• T500-601 - No Obligation For Other Plans To Accept Transfer  Size: ## kb​ Size: 119 kb
• T500-851 - No Transfer Rights Outside Canada  Size: ## kb​ Size: 206 kb

Transfer Values

• T800-402 - Commuted Value Transfers Size: 53 kb
• T800-403 - Recalculation of Transfer Values Size: 158 kb
• T800-900 - Contractual Provision for Indexation Size: 25 kb
• T800-901 - Subsidized Early Retirement & Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options Size: 27 kb
• T800-951 - Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date Size: 39 kb

Wind-up

• W100-103 - Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan  Size: 524 kb
• W100-105 - Conditional Notice of Intended Wind Up Not Permitted Size: 136 kb
• W100-107 - Treatment of Prior Year Credit Balance  Size: ## kb​ Size: 198 kb
• W100-109 - Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund Size: ## kb​ Size: 213 kb
• W100-111 - Credited Service for Employment Standards Act 2000 Notice Period Size: ## kb​ Size: 220kb
• W100-225 - Vesting, Locking In & Growing In on Wind Up Size: 35 kb
• W100-233 - Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased Size: 41 kb
• W100-234 - Payment of Benefits on Partial Wind Up  Size: ## kb​ Size: 230 kb
• W100-277 - Natural Termination of a Pension Plan Size: ## kb​ Size: 193 kb
• W100-304 - Guideline for Notice of Full or Partial Wind Up of Pension Plan Size: ## kb​ Size: 199 kb
• W100-436 - Payment of Immediate Pensions & Other Benefits Size: ## kb​ 133 kb
• W100-442 - Restrictions on Payments on wind up where there is a Deficit  Size: ## kb​ Size: 171 kb
• W100-460 - Where Employer Sells, Assigns or Disposes the Business or assets for the Business  Size: 131 kb
• W100-803 - Original and Successor Pension Plans - Section 81 Does Not Preclude Wind Up of Original Plan Size: ## kb​ Size: 125 kb