Unlocking a LIRA in Ontario (2026): Forms, Spousal Consent and Who Signs

Last updated: October 8, 2026

Unlocking a LIRA in Ontario (2026): Forms, Spousal Consent and Who Signs

Quick answer: Unlocking a LIRA in Ontario is possible only through the routes in the Pension Benefits Act and its Regulation 909: a small balance at 55 or older (under $29,840 across all your Ontario locked-in accounts for applications signed in 2026), non-residency for at least 24 months with a CRA determination, a shortened life expectancy of under two years, an amount over the Income Tax Act limit, a one-time 50% withdrawal or transfer when money moves into a new LIF, and four financial hardship categories. You apply to your financial institution, not to FSRA. Most Ontario forms need no witness at all; Form 5.2 needs a witness; federally regulated accounts use OSFI forms that must be sworn before a notary or commissioner. Ontario has proposed wider unlocking rules in 2026, but they are not in force.

Most people who call us about a locked-in account start with the same sentence: "My bank told me I need this signed by a notary." Sometimes that is right. Often it is not, and the reason is one detail on the account statement: which law governs the money. An account that came from an Ontario workplace pension plan follows Ontario's Pension Benefits Act and the forms of the Financial Services Regulatory Authority of Ontario (FSRA). An account that came from a federally regulated employer, such as a bank, a telecom company or an airline, follows the federal Pension Benefits Standards Act and different forms, published by the Office of the Superintendent of Financial Institutions (OSFI). The two sets of forms treat signatures very differently.

This guide is written from our office in Orléans, in Ottawa, Ontario, for people holding a locked-in retirement account (LIRA), a life income fund (LIF) or a federal locked-in RRSP. It explains what each account is, the unlocking routes that are in force in 2026, which forms ask for a spouse's consent, and who must witness or commission each signature. It also covers what changed on paper this year and what is only a proposal. It is general information, not financial, tax or legal advice: whether you qualify, how much you can take out and what tax applies are questions for your financial institution, your plan administrator, FSRA, the CRA or an advisor.

Caption: An unlocking application usually involves two people: the account owner, and a spouse who may be asked to consent.

Key Takeaways

What a LIRA, a LIF and a Locked-In RRSP Are

Money in a workplace pension plan is meant to pay a pension. When you leave an employer before retirement, you can often move the value of that pension out of the plan, but the law keeps it "locked in": it stays reserved for retirement income and cannot simply be cashed out. The account it moves into is the locked-in account.

In Ontario, Regulation 909 under the Pension Benefits Act defines the accounts precisely:

• A locked-in retirement account (LIRA) is an RRSP that meets the requirements of Schedule 3 to the Regulation. It is where most people's money sits after leaving a job with an Ontario pension plan. Schedule 3 says the money in a LIRA "cannot be commuted, withdrawn or surrendered in whole or in part", except as the Act, the Regulation or the Schedule allows.
• A life income fund (LIF) is an RRIF that meets Schedule 1 or Schedule 1.1. It is the account that pays retirement income out of locked-in money, within yearly minimum and maximum amounts. Newer LIFs follow Schedule 1.1.
• A locked-in retirement income fund (LRIF) is an RRIF that meets Schedule 2. FSRA's forms still list it beside the LIRA and the LIF.

"Locked-in RRSP" is the name you will see for federally regulated money. OSFI lists the federal accounts as a life income fund, a restricted life income fund (RLIF), a restricted locked-in savings plan and a locked-in registered retirement savings plan. Some people also say "locked-in RRSP" loosely for an Ontario LIRA, which adds to the confusion. If your statement says "locked-in RRSP", that is a strong hint to ask whether the account is federal.

The word "unlocking" means taking money out of one of these accounts in cash, or moving it into a regular RRSP or RRIF where it is no longer locked in, using one of the routes the law allows. Both FSRA and OSFI warn that unlocked money may lose the creditor protection it had in the locked-in account, and that a withdrawal is taxable.

First Question: Is Your Account Ontario or Federal?

Everything else depends on this answer, so settle it before you print any form.

The governing law is decided by where the money was earned, not where you live now and not which bank holds the account. FSRA's 2026 guide for financial institutions gives a clear example: a person who worked in Ontario for a major bank, in a federally registered pension plan, does not get the Ontario hardship rules even if the locked-in account now sits at an Ontario credit union. Federal rules apply to that money. Federally regulated work includes banking and interprovincial transportation; OSFI's form instructions add telecommunications.

Ottawa adds a wrinkle. Many people here worked for the federal public service. OSFI explains that the public service pension plan is governed by the Public Service Superannuation Act, not the Pension Benefits Standards Act, but that money transferred from it into a locked-in RRSP, a LIF or an RLIF falls under the federal Pension Benefits Standards Regulations once it is in those accounts. So a former federal employee with a locked-in account may well be on the federal side, not the Ontario side.

How to find out:

• Read your account contract or statement. It usually names the governing legislation.
• Ask the financial institution. FSRA says the institution must keep a record of the pension law that applies to the account. Transfers out of a pension plan usually come with documentation that identifies the jurisdiction.
• Ask your former plan administrator if the institution's records are unclear.

Caption: The account statement or contract usually names the law that governs the money. That one line decides which forms you use.

Unlocking a LIRA in Ontario: The Routes in Force in 2026

These are the routes for an account governed by Ontario's Pension Benefits Act, as set out in Regulation 909 and the FSRA forms updated on January 1, 2026. For every route, you give the completed form to the financial institution that administers the account. FSRA's user guide is blunt: "Do not send your Application to the Financial Services Regulatory Authority of Ontario."

Small balance at age 55 or older (Form 5, Part 2B)

You can withdraw all the money, or transfer all of it to an RRSP or RRIF, if you are at least 55 and the total value of every Ontario locked-in account you own is less than 40% of the year's maximum pensionable earnings (YMPE). For applications signed in 2026, FSRA puts that figure at $29,840 (40% of the 2026 YMPE of $74,600). The value of each account comes from its most recent statement, which must be dated within one year before you sign. If you qualify under this part, you must take out or transfer all the money in that account; a partial withdrawal is not an option here.

Non-residency (Form 5, Part 2D)

You can withdraw all the money if you are a non-resident of Canada for income tax purposes and at least 24 months have passed since you left Canada. The application must include a written determination from the Canada Revenue Agency that you are a non-resident at the time you sign. The CRA's Form NR73 is the form for asking the CRA to determine your residency status after leaving Canada; ask your institution what written determination it will accept. Tax on a withdrawal by a non-resident is a question for the CRA and your institution, not for this guide.

Shortened life expectancy (Form 5, Part 2A)

You can withdraw all or part of the money if you have an illness or physical disability that is likely to shorten your life expectancy to less than two years. The application must include a statement signed by a physician licensed to practise medicine in a jurisdiction in Canada. The physician can complete Part 5 of Form 5, or write a separate letter that says the same thing.

Amount over the Income Tax Act limit (Form 5, Part 2C)

Sometimes more money was moved from a pension plan into a locked-in account than the Income Tax Act allows to be transferred on a tax-deferred basis. Form 5 lets you withdraw the excess, with a written statement from the former plan's administrator or the CRA showing the excess amount. Your institution calculates the maximum.

The one-time 50% from a new LIF (Form 5.2)

When money is transferred into a LIF governed by Schedule 1.1, the owner can withdraw, or transfer to an RRSP or RRIF, up to 50% of the market value transferred in. The application must reach the financial institution within 60 days after the transfer, and it is a one-time choice for that transfer: if you take less than 50%, you do not get a second chance at the rest. There are exceptions, for example money moved from one LIF to another, so the institution confirms whether your transfer qualifies. This route uses its own form, Form 5.2, not Form 5, and it has a different signing rule, covered below.

Financial hardship (Forms FHU 1 to FHU 4)

Ontario allows hardship unlocking in four categories, each on its own FSRA form for the year you apply. FSRA's consumer page says to "submit the appropriate FSRA form to your financial institution", and its 2026 guide for institutions confirms that FSRA does not process these applications; the institution reviews them, approves or refuses, and pays. The 2026 limits below come from FSRA's 2026 forms and guides and change every year with the YMPE.

Rules that apply to all four: the minimum is $500; you can make one application per category, per account, per calendar year (for medical expenses, one per person); the money is paid as one lump sum and cannot be transferred to an RRSP or RRIF; physician statements, receipts and written demands must be dated within 12 months. FSRA also notes that a chiropractor or physiotherapist is not a medical doctor for the medical category. If the institution refuses the application, it must tell you in writing why, and FSRA's guide says to contact FSRA if you disagree.

Federally Regulated Accounts (OSFI): Different Routes, Sworn Forms

If your money came from a federally regulated pension plan, or from the federal public service plan into a locked-in RRSP, LIF or RLIF, the Ontario forms do not apply. OSFI's unlocking FAQ, updated in January 2026, lists the federal routes:

The signing rule is the big difference. OSFI's Form 1 instructions say: "You must sign this form as a sworn affidavit. This means that you must swear or affirm before a notary public, commissioner or other person authorized to take affidavits." Forms 2 and 3 carry the same "Sworn before me" block. OSFI's FAQ puts it in one line: "All attestations must be made before a notary public, commissioner, or other person authorized to take sworn affidavits."

Three practical points from the same FAQ:

• Your spouse does not have to swear at the same time, or before the same person. You and your spouse can each attend your own appointment.
• Someone who lives outside Canada can make the attestation before a qualified person, such as a notary or commissioner, in their country of residence.
• The notary's role is limited. OSFI says it "is to verify and witness the individual's signature, not to verify the contents of what the individual is certifying to be true."

One small conflict to know about: OSFI's FAQ describes the small-balance test as "less than or equal to 50%" of the YMPE, while Form 3 itself says "less than 50%". If your balance is right at the line, ask your institution which reading it applies.

Spousal Consent and Who Must Witness Each Signature

This is the part people most often get wrong, so here it is form by form, using the wording on the 2026 forms and user guides.

When an Ontario form asks for the spouse. On Form 5, Form 5.2 and the FHU forms, the owner ticks one box describing their situation on the day they sign: no spouse; a spouse who consents; living separate and apart from a spouse; or a spouse, but all the money came from a former spouse's pension after a relationship breakdown. Only the "my spouse consents" box sends the form to the spouse for Part 4. The Pension Benefits Act defines a spouse as a married partner, or a person you live with in a conjugal relationship continuously for at least three years, or in a relationship of some permanence if you are the parents of a child together. The FHU guide adds a detail that surprises people: if you are separated from a married spouse but now live common law with someone who meets the definition, it is the person you live with who must consent. Our guide to common law in Ontario explains why the three-year rule differs from the 12-month rule the CRA uses.

What the spouse is told. Every Ontario consent part warns the spouse that they are not required to consent, that they may have a right to share in the money while it stays locked in, and that they may lose that right if it is withdrawn. The forms tell the spouse to get advice from a lawyer before signing. A notary does not give that advice.

What the institution may ask for anyway. FSRA's 2026 guide says the institution "should ask for identification in accordance with its usual practices" and "may request evidence of the spouse's identity and spousal status." OSFI notes that for the federal routes with no spousal-consent requirement, "a financial institution may request a form of spousal consent as part of its administrative procedures." Those are the institution's own requirements. If your bank asks for something beyond the FSRA or OSFI form, ask it to say exactly what: a witnessed signature, a notarized signature, a certified copy, or a sworn declaration. Each is a different appointment.

Caption: Where a form needs a witness or a commissioner, each person who signs shows government photo ID and signs in front of the notary.

Proposed Changes for 2026: Not Yet Law

On August 18, 2026, Ontario proposed amendments to Regulation 909 on unlocking. The 2026 Ontario Budget had announced the direction: account holders who reach early retirement age under their pension plan "would be able to fully unlock their funds", as would account holders under 55 whose total locked-in balances are below a prescribed amount ($29,840 in 2026). As summarized by the pension-law firm Hicks Morley on August 20, 2026, the proposal would:

• allow full unlocking of LIFs and locked-in RRIFs once the owner reaches the earliest date they could start a pension under the plan the money came from;
• let LIRA owners with small balances, under 40% of the YMPE across their locked-in accounts, unlock at any age, instead of waiting until 55;
• keep non-residency, shortened life expectancy and financial hardship for LIRAs;
• still require a spouse's consent, with an added acknowledgement that the withdrawal may reduce or eliminate the spouse's entitlement if the owner dies;
• cancel LIF applications still pending when the new rules start, so owners would have to apply again.

A second firm, BMKP Law, describes the same proposal on September 15, 2026, and adds a condition for the LIF change: that the amount requested exceed the maximum yearly LIF or LRIF withdrawal. Both firms say comments were due by October 2, 2026. Hicks Morley states: "The proposal is not yet in force, and no commencement date has been specified."

What that means for you in October 2026: the rules and forms described above are the ones that apply. Do not wait for, or plan around, a rule that is not law; and do not sign an application under rules that do not exist yet. If the amendments are made, FSRA will publish new or revised forms, and the signing rules may change with them. We will update this guide when that happens. The proposal itself is posted on the Ontario Regulatory Registry as proposal 54835; we could not load the registry page directly, so the summary above relies on the two firm bulletins that link to it.

Decision Table by Situation

What a Notary Can and Cannot Do

What a notary can and cannot do: For a locked-in account, a notary identifies the people signing, witnesses a signature where a form requires a witness (such as Ontario Form 5.2), and commissions a sworn attestation where a form must be sworn (such as OSFI Forms 1, 2 and 3), then applies the seal. A notary does not decide whether you qualify to unlock, calculate how much you can take out, tell you whether unlocking is a good idea, explain the tax, advise your spouse about consenting, or deal with the financial institution for you.

A notary can:

• witness the owner's and the spouse's signatures on Form 5.2, with each person signing in front of the notary and showing government photo ID;
• commission OSFI Form 1, Form 2 and Form 3, with each person swearing or affirming that the contents are true;
• commission a separate statutory declaration or affidavit if your financial institution asks for one, for example about your spousal status, in the wording the institution provides;
• certify a true copy of a document, such as your ID, if the institution asks for a certified copy (in person, with the original).

A notary cannot:

• confirm that you meet a route. OSFI says the notary's role is "not to verify the contents" of what you swear, and the Ontario rules let the institution rely on what you certify;
• fill in your amounts or your spousal status. The facts are yours; you complete the form before the appointment;
• give financial, tax or legal advice, including advice to the spouse about consenting;
• submit the form or follow up with the bank. You give the completed form to the institution yourself.

Under the Notaries Act, an Ontario notary witnesses signatures and certifies copies; as a commissioner, the notary administers oaths and declarations. Our guide to notarizing a signature online explains why witnessing a signature is an in-person act while a sworn statement can be taken by video.

When to Call Your Financial Institution, a Lawyer or an Advisor Instead

A notary appointment is the last step, after the questions below are answered. Call someone else first when:

• You do not know whether your account is Ontario or federal, or which Schedule your LIF follows. That is your financial institution (or your former plan administrator).
• You want to know whether you qualify, how much you can take, what will be withheld for tax, or what fees apply. Your financial institution answers those; FSRA's own guides say the institution is responsible for questions about the account and the application.
• You want to know the tax result, including as a non-resident. Ask the CRA or a tax professional. FSRA's Form 5 guide gives the CRA's number, 1-800-959-8281.
• You are deciding whether to unlock at all. Both FSRA and OSFI tell people to seek financial advice. Unlocked money loses creditor protection, can affect government benefits, and is no longer there for retirement income.
• Your spouse is being asked to consent and is unsure what they would give up. The forms say the spouse should get advice from a lawyer.
• You are separating, or your spouse cannot be found. OSFI's FAQ says that where a separated spouse cannot be located and there is no court order or agreement dealing with the money, "legal advice should be sought". A lawyer is the right first call for an Ontario account in the same position.
• The institution refused your application or approved less than you expected. The institution must give reasons in writing, and FSRA's guide says to contact FSRA.

Caption: Eligibility, tax withheld and fees are your financial institution's questions to answer, before any form is signed.

What to Bring to Your Appointment

Only book a notary if your form actually needs a witness or a commissioner, or your institution has asked in writing for a notarized, witnessed or sworn document. If it does:

• The form exactly as your institution gave it to you, completed but unsigned. Use the current year's version. For the federal forms, use the version your institution supplies; OSFI posts generic versions, and "any other forms required by a financial institution would be supplied by them."
• Government-issued photo ID for each person signing, current and not expired, such as a passport, an Ontario driver's licence or an Ontario Photo Card. Bring the same name that appears on the form.
• Your spouse, if their part must be witnessed or sworn. For Form 5.2 the spouse signs Part 4 in front of a witness who is not the owner. For OSFI Form 2 the spouse swears their own part, and can do it at a separate appointment.
• Supporting documents the form says to attach, such as the physician's statement or the CRA determination, so the package is complete. The notary does not certify or review them unless the institution has asked for certified copies.
• A plan for the 60-day clock. For the Ontario forms, a signature dated more than 60 days before the institution receives the form is invalid. Sign close to the day you will hand it in.

Do not sign the witnessed or sworn parts at home first. A signature made before the appointment cannot be witnessed or sworn after the fact, and the form has to be redone.

Online or In Person

Which kind of appointment you need depends on what the form asks for:

• A witnessed signature (Ontario Form 5.2): in person. We witness signatures on a mobile visit anywhere in Ontario. Witnessing a signature is not something we do over video.
• A sworn attestation (OSFI Forms 1, 2 and 3): these are sworn statements, and Ontario's O. Reg. 431/20 allows a commissioner to administer an oath or declaration over video. We review the form before confirming that it can be done remotely, and you should first ask your financial institution whether it accepts an attestation sworn by video. If it wants an in-person signing, book a mobile visit.
• No witness required (Ontario Form 5 and FHU forms): you do not need an appointment with us at all, unless your institution asks for something extra.

The appointment itself is short. The notary checks ID, confirms that the person signing understands they are swearing or signing, watches the signature, completes the jurat or witness block and applies the seal.

Four Ottawa Scenarios

These are illustrative situations of the kind we hear about. Names and details are invented; the questions are real.

A Kanata engineer with a LIRA from a tech employer. She is 57 and has one Ontario LIRA worth about $21,000 and no other locked-in money. Her bank sends her Form 5. She completes Part 2B, and in Part 3 she ticks the box for a spouse who consents; her husband completes Part 4. There is no witness block, so she does not need a notary. She signs, hands it in within a week, and the bank decides the application.

An Orléans couple and a new LIF. He has just moved his locked-in money into a Schedule 1.1 LIF at 62 and wants to move half into his RRIF. His institution sends Form 5.2 and points out the 60-day limit. Both Part 3 and Part 4 must be signed in front of a witness. They book one mobile visit, each have a passport ready, and sign in front of the notary, who completes the witness blocks.

A former airline employee in Barrhaven. His locked-in RRSP came from a federally regulated plan. He has lost hours and qualifies, his bank thinks, for federal hardship unlocking. The bank sends OSFI Form 1 and Form 2. Both are sworn. He swears his parts by video after the bank confirms it accepts a remote attestation; his wife swears her consent the following week, at her own appointment.

A Centretown owner who moved to Lisbon. She left Canada three years ago and wants to empty her Ontario LIRA. She asks the CRA for a residency determination, then completes Form 5 Part 2D. The form has no witness block. Because she has a spouse who consents, he completes Part 4. Neither needs a notary in Ontario; the bank receives the package and decides.

The pattern repeats: find the governing law, then the route, then the form, and only then ask whether a signature needs a witness or a commissioner.

Common Mistakes to Avoid

• Using the wrong set of forms. Ontario forms do not work for a federal account, and the reverse is also true. FSRA's hardship guide says an application for money that is not subject to the Ontario Pension Benefits Act will be refused.
• Booking a notary for a form that does not need one. FSRA says the hardship forms need no witness. Read the form first.
• Signing too early. On the Ontario forms, the owner's and spouse's signatures expire after 60 days.
• Missing the 60-day window on Form 5.2. The application must reach the institution within 60 days after the money went into the new LIF.
• Using last year's hardship form. FSRA says you must use the form for the year you apply.
• Asking the wrong spouse. Under the Pension Benefits Act, a common-law partner of three years, or the parent of your child, can be your spouse, even if you are still married to someone else.
• Treating a proposal as law. The 2026 consultation has not changed the rules yet.
• Sending the form to FSRA or OSFI. Both say to give it to the financial institution.

Pricing and Booking

Prices are before HST. When more than one person signs, an additional signer fee may apply; it is shown before you pay. Book through the contact page or call (613) 434-5555 and tell us which form you have and which institution sent it. A short call settles whether you need us at all.

Frequently Asked Questions

Can I unlock my LIRA in Ontario in 2026?

Only through one of the routes the Pension Benefits Act and Regulation 909 allow. For an Ontario LIRA, those are a small balance at age 55 or older (under $29,840 across all your Ontario locked-in accounts for applications signed in 2026), non-residency for at least 24 months with a written CRA determination, a shortened life expectancy of under two years confirmed by a physician, an amount over the Income Tax Act transfer limit, and the four financial hardship categories. Moving money into a new LIF also opens a one-time 50% withdrawal or transfer. Your financial institution decides whether you qualify.

Do I need a notary to unlock a LIRA in Ontario?

Usually not for an Ontario account. FSRA's 2026 user guides say the owner's and the spouse's signatures on the financial hardship forms do not need a witness, and Form 5 has no witness block. Form 5.2, the 50% LIF form, needs each signature made in front of a witness, who can be any person other than the owner for the spouse's part. Federally regulated accounts are different: OSFI says every attestation must be sworn before a notary, commissioner or other person authorized to take affidavits.

Does my spouse have to sign to unlock my LIRA?

If you have a spouse as the Pension Benefits Act defines it, the Ontario forms ask your spouse to consent, unless you are living separate and apart or the money came entirely from a former spouse's pension. The Act's definition includes a common-law partner after three years of living together, or sooner if you are the parents of a child together. Your spouse does not have to consent, and the forms tell them to get legal advice first.

Who handles financial hardship unlocking in Ontario now?

Your financial institution. FSRA says to submit the FSRA form to the financial institution that holds the account, and its 2026 guide for institutions says FSRA does not process these applications. Use the form for the year you apply, one form per category. If the institution refuses or you disagree with the amount, it tells you in writing and you can contact FSRA.

How long is a signed unlocking form valid?

For the Ontario forms, 60 days. A signature by the owner or spouse dated more than 60 days before the financial institution receives the form makes it invalid, and you have to sign a new one. For Form 5.2, the application must also reach the institution within 60 days after the money went into the new LIF. Statements from a physician, receipts and written demands for a hardship application must be dated within 12 months.

Can I unlock my LIRA if I moved abroad?

For an Ontario LIRA, you can apply to withdraw all of it if you are a non-resident of Canada for income tax purposes and at least 24 months have passed since you left, with a written determination from the CRA. For a federally regulated account, OSFI describes the test as having ceased to be a resident for at least two calendar years, and no prescribed form is required. Tax on the withdrawal is a question for the CRA and your institution.

Can the federal unlocking forms be sworn by video?

OSFI's Forms 1, 2 and 3 are sworn statements, and an Ontario commissioner may take an oath or declaration over video under O. Reg. 431/20. We review the forms before confirming a video appointment, and you should first ask your financial institution whether it accepts an attestation sworn remotely. A spouse who lives abroad can swear before a qualified person in their own country, according to OSFI.

Has Ontario changed the LIF and LIRA unlocking rules in 2026?

Not yet. In August 2026 Ontario proposed amendments to Regulation 909 that would allow full unlocking of LIFs and locked-in RRIFs from the earliest pension date under the original plan, and small-balance LIRA unlocking at any age. Comments closed on October 2, 2026. As of October 2026 the proposal is not in force and no start date has been announced, so the current forms and rules still apply.

Final Recommendation

Start with the account, not the form. Ask your financial institution which law governs the money and which route you might fit. Get the current form from the institution, read the signing instructions, and complete the parts that are yours. If it is an Ontario Form 5 or a hardship form, you can usually sign it yourself and hand it in within 60 days. If it is Form 5.2, bring your spouse and sign in front of a witness. If it is a federal OSFI form, each person swears their part before a notary or commissioner.

Leave the "should I?" questions to the people who can answer them: your institution for eligibility and fees, the CRA for tax, an advisor for whether unlocking makes sense, and a lawyer for your spouse. The notary's part is narrow and comes last: making sure the signature or the oath on the form is done properly. For proof-of-life and residency declarations for foreign pensions, which are a different task, see our guide to pension purpose attestations.

Book Your Appointment

• Services: Affidavits for sworn OSFI attestations, and Notarizing Signatures for Form 5.2 witnessing, each from $24.95 per seal + HST.
• Phone: (613) 434-5555. Call with the form name and your institution, and we will tell you whether you need us.
• Online: Book or send a question through the contact page.
• In person: A mobile visit anywhere in Ontario; the notary comes to you.

Sources

• FSRA — Form 5: Application to Withdraw or Transfer Money from an Ontario Locked-in Account (PF-112, updated January 1, 2026)
• FSRA — User Guide for Form 5
• FSRA — Form 5.2: Application to withdraw or transfer up to 50% of the money transferred into a Schedule 1.1 LIF (PF-106)
• FSRA — Withdrawing from Locked-in Accounts because of Financial Hardship
• FSRA — 2026 User Guide for Financial Hardship Unlocking Form FHU 4
• FSRA — 2026 User Guide for Financial Institutions: Financial Hardship Unlocking
• FSRA — Pensions: all forms
• R.R.O. 1990, Reg. 909 under the Pension Benefits Act — Schedules 1, 1.1, 2 and 3 (Ontario e-Laws)
• Pension Benefits Act, R.S.O. 1990, c. P.8 (Ontario e-Laws)
• O. Reg. 431/20: Administering Oath or Declaration Remotely (Ontario e-Laws)
• OSFI — Unlocking funds from a pension plan or from a locked-in retirement savings plan (FAQ)
• OSFI — Form 1 and Instructions: Attestation regarding withdrawal based on financial hardship (2026)
• OSFI — Unlocking forms (Forms 1, 2 and 3)
• Canada Revenue Agency — NR73 Determination of Residency Status (leaving Canada)
• Ontario — 2026 Ontario Budget (proposed locked-in account changes)
• Hicks Morley — Ontario Consults on New LIF, Locked-in RRIF and LIRA Unlocking Rules (August 20, 2026)
• BMKP Law — Ontario Proposes Expanded Access to Locked-in Pension Funds (September 15, 2026)