CAO Condo Returns Guide

Condo corporations in Ontario are legally required to file returns with the Condominium Authority of Ontario. This guide explains the process from start to finish, what to do before you begin, how to complete each step in the CAO Services Portal, and what happens after you submit. Following these steps will help ensure your corporation stays compliant and avoids late fees or penalties.

Before you start, it’s important to know which type of return your corporation must file:

• Annual return – filed every year between Jan. 1 and March 31
• Initial or Transitional return – filed once depending on when your condo was created
• Turn-over return – required within 90 days of a turn-over meeting being held

You should also prepare the following in advance:

• Your condo corporation’s legal name  and registration date
• Updated information on directors, officers, and service addresses
• Unit counts found in the declaration
• Access to the CAO Services Portal

Having this information ready beforehand ensures a smoother and faster filing process.

Once you’re prepared, go to the CAO Services Portal through CAO’s website:

1. Log in with your account or create an account if you don’t have one
2. Select File Returns & Notices of Change
3. Choose the condo corporation you want to file for (contacts with multiple corporations can search by name or number)
4. The system will display which returns are outstanding, based on your corporation’s details

From here, you can begin the filing process for the required return.

The portal provides a short overview of the filing process and navigation tips. You’ll see instructions on:

• How to move between sections
• How to save your progress and return later
• Where to find helpful resources if you get stuck

Once you’re familiar with the layout, click Continue to move into the return itself.

In this step, you’ll confirm or update key details about your condominium corporation:

• Basic information – legal name, registration date, operating name (if any), and declarant name
• Addresses for service – the corporation’s primary email and mailing address
• Unit information – the total number of units by type and the number of voting units (used to calculate the assessment fee)
• Ownership – whether one owner owns all or a majority of the units
• Turn-over meetings – confirm if one has been held, and if so, when
• Court appointments – indicate if an inspector or administrator has been appointed.

This information ensures CAO’s registry stays up to date and accurate.

Here, you’ll enter details about your corporation’s financial year and meetings:

• The start date of your fiscal year, which defines your reporting period
• The date and fiscal year of your most recent Annual General Meeting (AGM)

Confirm whether the date reported is new or a correction to a date previously provided through a return or notice of change. This section helps CAO track your compliance with ongoing governance requirements.

Every condo corporation must have clear records of its leadership and representatives. In this step, you’ll:

• List directors and officers, including names, roles, and other details. Corporations must have at least three directors, including a president and secretary
• Add any non-director officers (e.g., treasurer)
• List any managers or management providers, including licensed name, number, associated management company, contract start date and other details  
• Include other representatives, such as  lawyers or accountants, who need access to the CAO portal

Accurate information ensures that CAO and condo owners can reach the right people when needed.

Before you file, carefully check all the information you’ve entered:

• Review each section for accuracy
• Use the Edit option to correct mistakes
• Read, understand and acknowledge the required statement

Once everything is correct, click Submit. The system will generate a confirmation message and allow you to download:

• A PDF copy of your filed return
• An invoice for the assessment fee, with the amount and due date

Filing doesn’t end when you hit submit, there are important follow-up steps:

• Save your records: Keep PDF copies of returns and invoices in your corporation’s records, as required by law
• Pay your invoice: Use the online payment system in the CAO Portal and pay before the deadline to avoid late fees or interest
• Stay compliant: Plan ahead for your next annual return and keep your condo’s information up to date.