Skip to Main Content

Condo Returns

Types, Frequency, and Deadlines for Condo Returns

All condominium corporations are legally required to file condo returns with the Condominium Authority of Ontario. Condo returns can be broken down into four different types, with each specific type being used depending on the date the condo corporation was created.  A summary of the different types of condo returns can be found in the table below:

     Return Type



Required By

Filing Deadline

Annual Return


All condo corporations

Between January 1 and March 31 of each year, unless the condo corporation was created between January 1 and March 31 of the current year. If the condo corporation was created during this period, that year’s annual return must be filed within 90 days of creation.

Initial Return


All condo corporations created on or after January 1, 2018

Within 90 days of being created

Transitional Return


All condo corporations created before January 1, 2018

By March 31, 2018

Turn-over Return


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 Condo Authority’s overview of the information required for filing condo returns.

For more information regarding the returns process, please see our Before Filing, During Filing, and After Filing guides.

Who Can File Condo Returns?

The Condominium Act allows the following individuals to file condo returns on behalf of a condominium corporation:

  • A director or officer of the condo corporation
  • A licensed condo management provider
  • An individual having knowledge of the affairs of the condo corporation (e.g., lawyer, accountant, etc.)

To file a condo return using the CAO’s online filing system, you must have an account with the CAO and have the ability to “act on behalf of” the condominium corporation. For more information on how to create a CAO account, please see the Guide to Creating Accounts and Managing Corporation Profiles available on the CAO website.


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 or by sending us a cheque, certified cheque, or money order.

Late Filings

If a condo corporation does not file its annual, initial, or transitional return by the 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 issued against them. This document will then appear on the Condo Authority’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.

Once you are ready, click on the button below to start filing:

Stay in the know with CAO!