UPDATE: March 1, 2018
The CAO is launching its new online condo returns system in stages. This system is being designed to make the returns process as easy and efficient as possible for condo corporations. Corporations will need to enter their information only once and all relevant returns will be generated by the system.
Due to the high volume of over 11,000 condo corporations, the filing of condo returns is being scheduled in stages. Email invitations will be sent to groups of condo corporations to file their returns. If you haven’t been invited already, you will be receiving your email invitation with key instructions over the next several days.
A new government regulation under the Condominium Act, 1998 requires all condo corporations to file condo returns with the CAO. Filing a condo return means providing specific key information about the corporation. The number and type of returns that each corporation must file depends on the date that the corporation was created (the date when the declaration and description were registered at one of Ontario’s land registry offices) and whether the corporation held its turn-over meeting on or after January 1, 2018.
What are Condo Returns?
The new regulation sets out four types of condo returns and the notice of change that condo corporations are required to file with the CAO. Below is an overview of which returns condo corporations are to file and their respective deadlines. Click here to follow our guide to filing condo returns and paying CAO assessments. [PDF - 959 KB]
- Annual Return: An annual return is to be filed by all condo corporations between January 1 and March 31 each year. If a new condo corporation is created between January 1st and March 31st, the annual return is to be filed within 90 days of the date that the corporation was created.
- Transitional Return: All condo corporations that were created on or before December 31, 2017, are required to file a one-time transitional return. This return is to be filed by March 31, 2018.
- Initial Return: All condo corporations that are created on or after January 1, 2018, are required to file a one-time initial return. This return is to be filed within 90 days of the date that the corporation was created.
- Turn-over Return: All condo corporations that hold their turn-over meetings and elect a new board (under s. 43 of the Act), on or after January 1, 2018, are required to file a one-time turn-over return. This return is to be filed within 90 days of the date of the turn-over meeting.
Condominium Public Registry (April 2018)
Beginning April 1, 2018, the CAO is required by regulation to maintain a publicly available and searchable public database containing the information filed in returns and notices of change for every condo corporation in Ontario. This public database will be available on the CAO website and will provide owners, residents, purchasers, as well as other members of the condo community and the broader public, with access to basic information about individual condo corporations, such as the address for service and the names of directors. The database may not be used for commercial purposes.