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Condo Returns

What are Condo Returns?

Under section 9.2 (1) of the Condominium Act, 1998 (the “Condo Act”), all condominium corporations are legally required to file condo returns with the Condominium Authority of Ontario (CAO). Filing a condo return means providing the CAO with specific information about the condo corporation, such as the date it was registered, its address for service, and information about the current board of directors.

The CAO’s online filing system is designed to make the condo return filing process easy and user-friendly. If you have questions, please refer to the CAO’s helpful filing guide which can be accessed through the link below:

Types, Frequency, and Deadlines for Condo Returns

There are different types of condo returns, with different filing deadlines, that a condo corporation is required to file based on the date the condo corporation was created (i.e., when the declaration was filed with the Land Registry Office). A summary of the different types of condo returns can be found in the table below:

For more information on the different types of returns and the information required to be included in each, please refer to the overview which can be accessed through the link below:

     Return Type Filing

Frequency

Required By Filing Deadline
Annual Return Yearly All condo corporations Between January 1 and March 31 of each year as of 2018, unless the condo corporation was created between January 1 and March 31 of the current year. If the corporation was created during this period, that year’s annual return must be filed within 90 days of creation.
Initial Return One-time All condo corporations created on or after January 1, 2018 Within 90 days of being created
Transitional Return One-time All condo corporations created before January 1, 2018 By March 31, 2018
Turn-over Return One-time All condo corporations if the turn-over meeting was held on or after January 1, 2018 Within 90 days of the turn-over meeting

For more information on the different types of returns and the information required to be included in each, please refer to the overview which can be accessed through the link below:

Invoices

After filing a condo return, your condo corporation will be presented with an assessment invoice for the corresponding filing period. You can either pay the invoice online (through Interac Online or by credit card) or by sending us a cheque, certified cheque, or money order.

Note: The CAO will be continuing the temporary 25% reduction in its annual assessment fees to condo corporations for the 2021-2022 year period.

Late Filings

If a condo corporation does not file its annual, initial, or transitional return by the legislatively set deadline, the CAO will charge a late filing fee of $200 for each overdue condo return.

In addition to late filing fees, condo corporations that do not file their condo returns may have a Registrar’s Certificate under section 9.9 of the Condo Act, and a compliance order under section 134.1 of the Condo Act, issued against them. Both documents will then appear on the CAO’s Public Registry for the condo corporation.

Additionally, condo corporations that have outstanding condo returns and assessment fees are not capable of maintaining a proceeding before the Condominium Authority Tribunal or a proceeding in a court in Ontario except with leave of the court as per section 23.1 of the Condo Act.

Condo Returns

Ready to File?

If you have questions, please contact the CAO if you have questions or need assistance by clicking here.