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Boards & Governance

CAO Filing Requirements

Condominium corporations in Ontario are legally obligated to file returns and notices of change with the CAO. The information corporations file is publicly available in the CAO’s Condo Registry.


  • Condo corps must file returns and notices of change
  • The information you file is posted on the CAO’s Condo Registry

Summary of Info Required for Returns and NOCs

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 in its board of directors. Information from returns is used to calculate annual assessment fees that corporations must pay to CAO.


There are 4 kinds of returns:

Annual return

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

Initial return

Filed only one time within 90 days of a corporation’s creation.

Transitional return

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

Turn-over return

Filed within 90 days of corporations holding a turn-over meeting, which is a meeting where declarant relinquish control of the condo board to a new owner-elected board after the declarant sells more than half 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 notices of change with the Condo Authority when the following information filed in a condo return changes or needs to be corrected:

  • Legal name of the condo corporation
  • Registration date with the Land Registry Office
  • Type of condo corporation
  • Total number of voting units
  • Maximum number of votes that can be cast an owners’ meeting
  • Turn over meeting date
  • Name of the declarant (usually the builder or landowner)
  • The dates of the condo corporation’s fiscal year
  • When the latest AGM happened
  • Court appointed inspector or administrator
  • Board of Directors
  • Condo manager or management provider
  • Representative or non director officers

A notice of change must be filed within 30 days of the change and must indicate what has changed and when the change took effect.

Who can file?

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

A director or officer of the condo corporation

A licensed condo management provider

A condo corporation’s lawyer, accountant or other individual with knowledge of the affairs of the condo corporation

Fees and charges

The Condo Authority issues invoices to each condo corporation based on the information provided in their condo returns.

Assessment Fees

$1 per voting unit per month.

Late Filing Fees

Corporations must pay a $200 fee per late return. Returns are late if filed after the March 31 yearly deadline or 150 days after the corporation’s registration.

Late Payment Fees

Corporations that do not pay their 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

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