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Boards & Governance

CAO Filing Requirements

Condominium corporations in Ontario are legally required to file condo returns and notices of change with the CAO. Certain information that corporations file is made publicly available in CAO’s Condo Registry.  

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Summary

  • Condo corporations must file returns and notices of change
  • The information you file is posted on CAO’s Condo Registry
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What are condo returns?

Returns are forms containing basic information about an Ontario condo like when it was created, its address and who is currently on its board of directors. Information from returns is used to calculate annual assessment fees that corporations must pay to CAO.

 

There are four kinds of returns:

Annual return

Filed annually by all corporations between Jan. 1 and March 31.

Initial return

Filed only once by corporations created on or after Jan. 1, 2018, within 90 days of a corporation’s registration.

Transitional return

Filed only once by corporations created before Jan. 1, 2018.

Turn-over return

Filed by corporations within 90 days of a turn-over meeting being held on or after Jan. 1, 2018, when the developer transfers important documents and control of the corporation to a newly owner-elected board after the developer sells a majority of the units.

The declarant is usually the builder or developer. They register the condo corporation with the Land Registry office.

What is a notice of change?

Condo corporations must file an NOC with CAO when the following information filed in a condo return changes or needs correcting:

  • Operating name of the condo corporation
  • Name of declarant (usually the developer or landowner)
  • Number of municipal addresses
  • Email address for service
  • Address for service
  • Turn-over meeting date
  • Fiscal year start and end dates
  • Date of last Annual General Meeting
  • Court appointed inspector or administrator
  • Board of directors or non-director officers
  • Condo managers or management providers
  • Other representatives

An NOC must be filed within 30 days of the change of information and must indicate what has changed and when the change took effect.

Who can file?

The Condo Act allows the following individuals to file returns and NOCs on behalf of a condo corporation:

Director or officer of the corporation

Licensed condo management provider

Corporation’s lawyer, accountant or other individual with knowledge of its affairs

Before you file

  • Review your corporation’s declaration and records for key details, including recent information certificates
  • Gather required information such as operating name, registration date, declarant name, municipal address, number of units, board members and condo manager details
  • Ensure all information is accurate and complete—providing false or misleading information is an offence under the Condo Act.

After you file

  • Access and download your filed returns and invoices anytime in your CAO’s Services Portal
  • Corporations must keep copies of their returns—owners may request access to these records
  • Pay the annual assessment fee by the due date to avoid late fees and interest charges

Fees and charges

The CAO issues invoices to each condo corporation based on information provided in their condo returns. Corporations must pay all outstanding invoices before they can file their next annual return. 

Assessment Fees

$12 a year for every voting unit

Late Filing Fees

Corporations must pay a $200 late fee for each return filed after the March 31 yearly deadline or 150 days after the corporation’s registration

Late Payment Fees

Corporations that do not pay their assessment fees within 90 days of the invoice date must pay an additional $50 fee plus 5 per cent of the outstanding balance and 2 per cent interest monthly

File a return or notice of change

Ready to file?

I am ready to file!

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