All condominium corporations are legally required to file Condo Returns with the CAO.

If your corporation has not yet filed its Condo Returns with the CAO and paid the annual assessment, act now to avoid the consequences for not complying with the Condominium Act, 1998 (see below).

Condo Returns Overview


All condominium corporations are legally required to file Condo Returns with the CAO.  Filing a Condo Return means providing specific key information about the corporation.  The government has defined four different types of returns  – the information and timeline requirements for each return is set out in O. Reg. 377/17 made under the Condominium Act, 1998.

View Table A to see the required information for filing Condo Returns 
 

2018 Deadlines for Condominium Corporations to File Condo Returns

Under the Condominium Act, 1998 (the Act), all condominium corporations are legally required to file condominium returns with the CAO:

  • For all condominium corporations created before January 1, 2018, the deadline for filing Condominium Returns with the CAO was March 31, 2018.
  • For all condominium corporations created on or after January 1, 2018, the deadline for filing a Condo Return with the CAO is 90 days from the registration of the condominium corporation’s declaration and description with the land registry office.

Consequences for a condominium corporation not filing its Condo Returns and paying its assessment fees can include:

  • late filing penalties.
  • a compliance order issued against the corporation, under section 134.1 of the Act.
  • under section 23.1 of the Act, the corporation will be unable to maintain a proceeding before the Condominium Authority Tribunal or any other court in Ontario, unless the corporation obtains leave from the court.

The CAO is supporting condo corporations to meet their Condo Return legal requirements through our user-friendly online filing system, instructional emails, helpful step-by-step guides, and staff who can assist corporations at any stage of the Condo Returns process.

CAO’s Online Condo Returns Filing System

The CAO’s online Condo Returns system is designed to make the returns process as easy and efficient as possible for condo corporations. For example, you will only need to enter (or update) your condo corporation’s information once and the system will automatically generate the one or more returns that are applicable to your corporation at the time of filing.

Click here to read the Guide to Filing Condo Returns and Paying CAO Assessments 
 

Notice of Change Overview

Condo corporations are legally required to file a Notice of Change with the CAO when information filed in a return has changed. The Notice of Change is to be filed within 30 days of the change(s) and must indicate what information changed and when the change(s) took effect.

A Notice of Change should also be filed to correct any information previously provided in a Condo Return.

Click here to read the Guide to Filing A Notice of Change

 

Before Filing a Condo Return or Notice of Change

     
  • If you need assistance, please call the CAO at: 416-901-9356 or toll-free: 1- (800) 854-9014
 

File a Condo Return or Notice of Change