Access to Information
- I150-500 - Freedom of Information and Protection of Privacy Act (FOIPOP), How to Obtain Information (updated) When Published
- I150-600 - Freedom of Information and Protection of Privacy Act (FOIPOP), Interim Administrative Practice, FOIPOP 1987 s. 17 When Published
Actuarial Reports
- A050-075 - Change to Actuarial Review Procedure 11/19/1991
- A050-100 - Compliance With Actuarial Professional Standards When Published
- A050-102 - Actuarial Assumption Guidelines for Final Average Plans - Approval of Actuarial Reports 10/31/1989
- A050-103 - Actuarial Assumptions Guidelines - Solvency Valuations 12/01/1993
Administrative Expenses
- A200-800 - Payment on Wind-up, PBA 1987 ss. 71(2) When Published
- A200-801 - Costs for Wind Up and Surplus Applications 03/31/2005 (No longer applicable - replaced by A200-802)
Administrator
- A300-400 - Mandatory for MEPPs Established by Collective Agreements or Trust Agreements, PBA 1987, c.8(1)(e) 06/26/1991
Amendments
Annual Information Returns (AIR)
- A500-100 - Fees Due Whether Application of Registration Filed & Late Filing Fees, PBA 1987 ss. 9(1) When Published
- A500-105 - Deadlines for Filing AIRs with Fees, PBA 1987 s. 21 When Published
- A500-106 - Filing Deadlines for Plans Other than Defined Contribution Plans When Published
- A500-150 - Forms When Published
- A500-151 - Information About Replacement AIRs & PBGF Assessment Certificates When Published
- A500-175 - Failure to File When Published
- A500-200 - Late Fees (see A500-151) When Publishes
- A500-203 - Late Filing Fees, PBA 1990, s. 20, O. Reg. 909 s. 18 When Published
- A500-205 - Late Filing Fees - How to Calculate Interest on Overdue Annual Filing Fee Payments, PBA 1990, s. 20, O. Reg. 909 s. 18 When Published
- A500-206 - Late AIR Filing Fees - Updated Interest Table, 1997 When Published
- A500-210 - Interest on Late AIR Fees (formerly I200-700) When Published
- A500-225 - New Fees, effective December 17, 1992, O. Reg. 778/92 12/17/1992
- A500-250 - Revenue Canada Annual Information Return When Published
- A500-300 - Notice of Revised Annual Information Return, effective JulY 19, 1991, O. Reg. 402/91 07/19/1991
- A500-800 - Which AIRs Required at Wind Up When Published
- A500-900 - Unsigned AIRs When Published
Annuities
- A600-600 - Guaranteed Annuity Contracts, O. Reg. 629/92, effective October 9, 1992 10/09/1992
- A600-950 - Mortality Tables and Sex Discrimination, O. Reg. 708/87 ss. 18(3) When Published
Assets
- A700-225 - Superintendent Consent Required for Asset Transfer under ss. 81(8)(PBA 1990) When Published
- A700-250 - Asset Transfers Under Section 81 - Superintendent's Consent Required 11/23/1995
- A700-300 - Superintendent Consent to Transfer of Assets (Sale before 1/1/88, Transfer after 1/1/88) When Published
Benefits
- B100-200 - Pregnancy and Parental Leave, July 1991 Bulletin 2/2 p. 4 (revised by erratum) When Published
- B100-202 - Pregnancy and Parental Leave - Employee Contributions When Published
- B100-204 - Pregnancy and Parental Leave Governed by Employment Standards Amendment Act When Published
- B100-205 - Pregnancy and Parental Leave Cannot be Conditional When Published
- B100-250 - Improvement of Benefits in On-going Plans, PBA 1987 ss. 27(1) 10/31/1991
- B100-800 - Same-Sex Spousal Benefits; Leshner Ruling Explained 08/31/1992
- B100-850 - Survivor Benefit Waived, PBA 1990, s. 44 When Published
- B100-900 - Transfer to Locked In RRSP May Result in Loss of Rights When Published
Commuted Value
- C125-500 - Computation and Interest Requirements on Transfer, PBA 1990 s. 42 O. Reg. 909 ss 19(1), 10(1), 24(11.1) When Published
Conversion
- C200-100 - From Defined Benefit to Defined Contribution, PBA 1987 c. 14(1)(c) effective August 30, 1991 08/31/1991
Deadlines
- D050-200 - Deadline for Membership Not Acceptable When Published
- D050-800 - Extension of Deadline for Funding in Active Defined Benefit Plans, PBA 1987 s. 106, effective December 19, 1991 12/19/1991
Enforcement
- E100-001 - Enforcement Matters to be Published - Charges Laid Under PBA When Published
- E100-002 - Charges are Laid Under the PBA - Union Drawn Steel 05/07/1996
- E100-003 - Results of Charges Laid under the PBA and Regulations PBA 1990 s. 62 O. Reg. 909 ss. 70(1) when Published
- E100-004 - Charges Laid under the PBA and Regulations 10/29/1996
- E100-005 - Ongoing Cases under the PBA and Regulations When Published
Financial Statements
- F100-150 - CICA Guideline for Annual Audited Statements 03/01/1992
- F100-400 - Fund Statements or Plan Statements, O. Reg. 708/87 s. 72 When Published
- F100-401 - Revised Filing Requirements, O. Reg 712/92, effective November 26, 1992 11/26/1992
- F100-900 - Requirement for Auditor's Report, O. Reg. 909, s. 76, s. 80 When Published
Funding of Plans
- F800-025 - Designated Plans - Requirements for Maximum Funding Valuations 07/01/1995
- F800-050 - Solvency Funding and the PBGF - Amendments to Regulation, O. Reg. 712/92 11/26/1992
- F800-051 - Impact of Solvency Funding 11/26/1992
- F800-800 - Re-Filing Election Report, O. Reg. 909, s. 5 When Published
Gradual and Uniform
Information - Announcements
- I050-001 - Winter 1995 Bulletin 03/15/1995
- I050-002 - Spring 1995 Bulletin 03/15/1995
- I050-003 - Summer 1995 Bulletin 06/26/1995
- I050-004 - Winter-Spring 1996 Bulletin When Published
- I050-005 - Fall-Winter 1997 Bulletin When Published
Information - Articles and Speeches
- I100-100 - "Pension Plan Survival and the PCO - A Two-Way Street" November/December 1994
- I100-101 - "Fiduciary Responsibility - A Regulator's Viewpoint" 05/17/1995
- I100-102 - PCO Affected by Government Constraints - New Approach to Communications Adopted When Published
Information - General
- I100-001 - Invitation to Serve on Advisory Committees to the PCO When Published
- I100-002 - PCO Advisory Committee Members When Published
Inter-Jurisdictional Issues
Interest
Investment of Pension Funds
- I400-300 - Derivative Instruments - Futures and Options, PBA 1987 s. 23, 63 O. Reg. 708/87, s. 63, 72 When Published
- I400-305 - Use of Derivatives - Significant Issues for Pension Funds When Published
- I400-306 - The Use of Derivatives in Pension Funds 07/01/1995
- I400-350 - Ethical Investments When Published
- I400-400 - Investment in a Limited Partnership, O. Reg. 909 s. 70, 71 When Published
- I400-500 - Letters of Credit as Collateral in Securities Lending, O. Reg. 708/87 ss. 73(b). When Published
- I400-600 - Prudence, PBA 1987 s. 23, 63, O. Reg. 708/87 s. 63 When Published
- I400-700 - Securities Investments, O. Reg. 708/87 s. 75 When Published
- I400-800 - Compliance with Federal Investment Regulations or Ontario Investment Rules - Regulation 909, ss. 77(4) and 77(5), as amended 03/03/2000
- I400-801 - Transitional Investment Rules - Regulation 909, s.79 and 80, as amended 03/03/2000
Life Income Fund/Locked-In Retirement Account
- L050-100 - Requirements of the Ontario Locked-In Retirement Account (LIRA), PBA 1990, s. 48, 65, O. Reg. 909. s. 20, 21 When Published
- L050-200 - Shortened Life Expectancy - Provision in Plan Text, PBA 1990, s. 49 O. Reg. 909 c. 21(2)(d) When Published
- L050-201 - Shortened Life Expectancy - Verification Required by Financial Institution, PBA 1990 ss. 42(11) When Published
- L050-500 - LIF Explanation and Tables for Minimum & Maximum Withdrawal Percentages O. Reg. 909 s. 18 & 19 and Schedule 1 09/18/1992
- L050-501 - Amendments to the ITA (Canada) Regulation and the Effect on LIFs When Published
- L050-502 - Life Income Update and Revised Schedule 1 of Reg. 909 1994
- L050-510 - No Provision for Small Amounts When Published
- L050-600 - Direct Transfer from Plan to LIF, Income Tax Act (Canada) s. 147.3, effective June 10, 1993 06/10/1993
- L050-603 - Direct Transfer of Locked-in Funds and Administration Issues O. Reg 909, Schedule 1 10/28/1994
- L050-605 - Transfer of Locked-In Funds by Financial Institutions, O. Reg. 909, ss. 20(3), 21, Schedule 1 When Published
- L050-650 - Minimum and Maximum Withdrawals (amendment to L050-500) When Published
- L050-651 - 1995 Maximum Withdrawals When Published
- L050-652 - 1996 Maximum Withdrawal Amount Table When Published
- L050-653 - 1997 Maximum Withdrawal Amount Table January 1997
- L050-654 - 1998 Maximum Withdrawal Amount Table January 1998
- L050-655 - 1999 Maximum Withdrawal Amount Table 01/04/1999
- L050-656 - 2000 Maximum Withdrawal Amount Table 01/04/2000
- L050-657 - 2001 LIF Maximum Withdrawal Amount Table 01/01/2001
- L050-658 - 2002 LIF Maximum Withdrawal Amount Table 01/01/2002
- L050-659 - 2003 LIF Maximum Payment Amount Table 01/01/2003
- L050-700 - Spousal Death Benefit, O. Reg. 909, Schedule 1, ss. 8(1) When Published
- L050-701 - Spousal Pre-Retirement Death Benefit, O. Reg. 564/92 09/18/1992
- L050-702 - Spousal Consent Required When Published
- L050-703 - Spousal Consent Form, O. Reg. 909, Schedule 1 When Published
- L050-875 - Locked-In LIFs and LIRAs Approved by Other Jurisdictions When Published
- L050-900 - Treatment of Funds by Other Jurisdictions When Published
Locked-In Accounts
- L200-400 - 2004 LIF Maximum Payment Amount Table 01/01/2004
- L200-401 - 2005 LIF Maximum Payment Amount Table 01/01/2005
- L200-402 - 2006 LIF Payment Amount Table
- L200-403 - 2007 LIF Maximum Payment Amount Table 01/01/2007
Locking In
- L100-075 - Interest Locked In, O. Reg. 708/87 ss. 18(2) When Published
- L100-100 - Locked-In RRSP Can Purchase Annuity at Age 55, O. Reg. 708/87 When Published
- L100-125 - Effect of Legislation on Locked In RRSP Funds When Published
- L100-130 - How to Administer Locked-In Money as a Pension When Published
- L100-150 - Locked-In RRSP Funds - Annuities When Published
- L100-200 - Locked-In RRSP Cannot be Transferred to a RRIF When Published
- L100-300 - Locking-In of Pension Funds When Member Leaves the Country When Published
- L100-400 - On Termination When Published
- L100-500 - Non-Redeemable RRSP Investment When Published
- L100-600 - Self-Directed RRSPs and Home Mortgages When Published
- L100-700 - Application of Pre- and Post-1987 Vesting and Locking In Rules When Published
Merger of Plans
- M200-150 - General Procedures for Plan Mergers, PBA 1987 s. 82, effective February 1, 1990 02/01/1990
- M200-151 - Merger Policy, September 1993, PBA 1990 s. 81, O. Reg. 909 s. 7 09/16/1993
Pension Benefits Guarantee Fund (PBGF)
- P200-150 - Assessments Subject to Retail Sales Tax, effective May 19, 1993 05/19/1993
- P200-160 - Assessment as Administrative Expense (formerly P200-850 & A200-850)) When Published
- P200-250 - Late Assessment Payments - Calculation of Interest, 1995, O. Reg. 909 s. 37 When Published
- P200-251 - Late Assessment Payments - Updated Interest Table When Published
- P200-300 - Coverage and Funding, PBA 1987 s. 85 When Published
Pension Commission of Ontario (PCO)
Pooled Fund - Central Registry
- P400-300 - Description When Published
- P400-500 - Simplified Filing Procedure, effective July 25, 1989 07/25/1989
Procedures - Administration
- P500-001 - Communications Between the PCO and Plan Administrators When Published
- P500-003 - Records Maintenance and Retention When Published
- P500-004 - Applications Received prior to January 1, 1996, Procedures for Resolution When Published
Procedures - Applications
- P510-401 - Surplus Refund Applications on Wind Up, Acknowledgement of Applications, Representations & Communication of Commission Decision When Published
- P510-402 - Surplus Refund Applications on Wind Up - Late Representations and Submissions When Published
Procedures - Commission
Procedures - Hearings
- P520-760 - Rules of Practice for Proceedings under Section 89 of the Act When Published
- P520-761 - Draft Consent Document for Filing Commission Consent with the Court for Surplus Distribution, ss. 8(2) of Reg. 909 When Published
- P520-762 - Release of Hearing Documents Filed with the Commission When Published
- P520-763 - Records of Proceedings for Appeal Purposes When Published
- P520-780 - Pre-hearing Conference Procedures When Published
- P520-781 - Role of Presiding Officer at Pre-hearing Conference When Published
- P520-782 - Notice of Pre-hearing Conference When Published
- P520-783 - Release of Pre-hearing Conference Documents Filed with Commission When Published
- P520-784 - Continuation of Proceedings for Certain Applications under the Current PBA Once the FSCO Act Comes into Force 03/26/1998
Procedures - Subcommittee
Refund of Contributions
- R400-100 - Applications to Commission - Consent to a Refund, PBA 1987 ss. 64(7), effective August 30, 1991 08/31/1991
- R400-105 - Refund to Active Members, PBA 1987 ss. 64(2) When Published
- R400-106 - Refund of Additional Voluntary Contributions to Active Members, PBA ss. 63(2) When Published
- R400-107 - Locking-in Provisions - Prior Consent of Commission Required for Refunds, PBA 1990 ss. 63(7) and (8) When Published
- R400-200 - Applications to Commission - Funding Deficiency, PBA 1987 ss. 64(7) When Published
Refund of Employer Overpayment
- R350-100 - Notice to Members a Necessary Pre-condition, PBA 1987 ss. 79(4) When Published
- R350-101 - Application under Subsection 78(4), PBA, 1990 06/26/1995
Registration
- R500-200 - Preparing Application for Registration, Compliance Assistance Guideline No. 1 11/01/1990 to 05/01/1994
- R500-201 - Preparation of an Application for Registration of a Pension Plan 05/01/1994 to 06/30/1995
- R500-250 - Guide to Completing a Pension Plan Document Checklist, PBA 1990 s. 98 - Compliance Assistance Guideline No. 5, 11/01/1992 to 05/01/1994
- R500-251 - Preparation of an Application for Registration of a Plan Amendment Until 06/30/1995
- R500-301 - Pension Plan Document Checklist, Form 03045(92) 11/01/1992 TO 05/01/1994
- R500-302 - Notice of Revised Document Checklist 11/01/1992 to 05/01/1994
Retirement
- R700-200 - Mandatory Retirement Date, also reference PBA 1987 ss. 36(3) and (4) Effective When Published
- R700-500 - Mandatory Retirement, PBA 1987 s. 36, 42 Effective When Published
Spousal Rights
- S500-100 - Human Rights Commission Decision on the Definition of Spouse 09/27/1996
- S500-901 - Same-Sex Spouse Survivor Benefits 12/08/1998
Statement of Investment Policies and Goals (SIP&G)
- S700-050 - Conflicts of Interest and Code of Ethics When Published
- S700-051 - Conflict of Interest Requirement When Published
- S700-100 - Guide to Completing a SIP&G, Compliance Assistance Guideline No. 3 05/01/1990
- S700-250 - Confirmation or Amendment - Notification to PCO 05/01/1994
- S700-300 - Income Tax Act Regulations - Foreign Content Change When Published
- S700-350 - Filing of Investment Policy Return When Published
- S700-400 - Obligation to Sell Assets When Published
Superintendent of Pensions
- S800-001 - Notices and Orders, PBA 1990 s. 69, 87, 89 06/01/1995
- S800-002 - Notices and Orders, PBA 1990 s. 69, 87,.89 When Published
- S800-003 -Notices and Orders (omitted from Bulletin 6/3), PBA 1990 s. 69, 87, 89 When Published
- S800-004 - Notices and Orders, PBA 1990, s. 69, 87, 89 When Published
Surplus
- S900-050 - Adequacy of Surplus Withdrawal Application, ss. 22(3) of O. Reg 708/87 revoked 10/09/1992
- S900-300 - Distribution of Surplus to Beneficiaries on Wind Up, effective December 17, 1992 12/17/1992
- S900-400 - Partial Wind Up: Identification and Administration of Surplus, Compliance with PBA, ss. 70(6) 06/23/1994 (No longer applicable - replaced by S900-401)
- S900-500 - Distribution to Employer on Wind Up, PBA s. 78 and 79 & O. Reg. 909 (708/87 & 743/91 [effective Dec. 18, 1991]), c. 7a(1)(b) 05/28/1992 to 06/22/1994
- S900-501 - Surplus Distribution to an Employer PBA 1990 s. 78, 79 and O. Reg. 909, s. 8 06/23/1994
- S900-502 - Changes to the Surplus Application Review Process, effective on and after September 1, 1994 09/01/1994
- S900-504 - Surplus Distribution to an Employer, PBA 1990 s. 78, 79, O. Reg. 909 s. 8 (replaces S900-501) When Published
- S900-506 - ss. 79(2) & (4) of the PBA came into effect Jan. 1/98 When Published
- S900-507 - Surplus Applications Affecting Members, Former Members or Other Persons with Employment in Jurisdictions Other Than Ontario When Published
- S900-508 - Application by an Employer for Payment of Surplus from Wound Up Plan 07/01/1998
- S900-509 - Application by an Employer for Payment of Surplus from a Wound-up Plan
- PBA ss. 78 and 79, as amended
- Regulation 909 s. 8 04/02/2001 - S900-700 - Access to Surplus in Continuing Plans Permitted, O. Reg 708/87 ss. 7(c), effective July 27, 1990 07/27/1990
- S900-750 - Surplus Remaining in Wound-up Plans Effective When Published
- S900-800 - Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
PBA 1990 ss. 78(2) & O. Reg. 909 ss. 28(5), effective June 14, 1993 06/14/1993 to 06/25/1995 - S900-900 - Allocation of Surplus Distributed to members and Former Members on Wind Up 02/24/1994
Transfer Values
- T800-201 - Mortality Tables for Calculation - CIA Recommendations When Published
- T800-400 - Recalculation of Transfer Value Not Permitted in Most Instances O. Reg. 909 ss. 19(1), ss. 24(11.1) When Published
- T800-500 - Updated CIA Transfer Value Recommendations 09/01/1993
Wind-up
- W100-100 - A Guide to Wind Up of a Pension Plan, Compliance Assistance Guideline No. 4,(revised as W100-101) 09/01/1990 to 06/25/1995
- W100-101 - Filing Requirements and Procedure 06/26/1995
- W100-125 - Employer Intention Respecting Surplus in a Wind Up Report When Published
- W100-200 - Filing Deadlines, O. Reg. 629/92, effective October 9, 1992 10/09/1992
- W100-230 - Individual Statement at Wind Up, O. Reg. 909, c. 28(2)(t), (O. Reg. 629/92) 10/19/1992
- W100-450 - Significant Numbers of Members, PBA 1987 c. 70(1)(d)
Financial Services Commission of Ontario