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Filing Requirements

File a Return

All condominium corporations in Ontario are legally required to file condo returns with CAO. Returns can be broken down into four categories depending on the date the condo corporation was created. 

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Summary

  • Condo corporations must file returns with the Condominium Authority of Ontario
  • Corporations must pay penalties for late filings
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1

Create an account and manage your condo corporation profile

Who can file, and what kind of access is needed?

You need a CAO account with full access permissions to file condo returns on behalf of your corporation. Check out our accounts guide for more information.

If you don’t see the option to file returns in your account, ask a director or manager in your corporation with full access to update your access permissions.

Directors assigned as president or secretary are automatically given full access. Condo corporations can also add other representatives that may need access, such as lawyers or accountants.

2

Review our filing guides

The CAO’s Condo Returns Guide helps corporations file returns and notices of change.

There are four types of returns:

Annual return

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

Transitional return

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

Initial return

Filed only once by corporations created on or after Jan 1. 2018, within 90 days of a corporation’s registration

Turn-over return

Filed by corporations within 90 days of a turn-over meeting held on or after Jan. 1, 2018, when the developer transfers important documents and control of the corporation to a new owner-elected board after the developer sells a majority of the units.

3

Gather Your Information

Make sure you have the most up-to-date information about your condo corporation before you file. For more information on what you need to know before you file condo returns or notices of change, check out our Summary of the Information Required for Condo Returns and Notices of Change.

File a Return

Ready to file a return?

Log in to your account and file your condo corporation’s return through the CAO Services Portal.

File now!

Invoices, late filings & late payments

The CAO invoices condo corporations for the appropriate filing period after a return is submitted. Corporations must pay any outstanding amount from previous years before they can file their next annual return. We accept payment by credit, debit, Google Pay or direct deposit.

Late filing fees and late payment fees

Late filing fee: Corporations must pay a $200 late fee for each return filed after the March 31 yearly deadline or 150 days after the corporation’s registration.

Late payment fee: 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.

Registrar’s Certificate

The CAO may post this certificate on your corporation’s page in the Condo Registry page to certify that it has not met its filing obligations under the Condo Act.

Loss of condo corporation’s ability to sue

Condo corporations with outstanding fees cannot file a case with the Condominium Authority Tribunal or any court in Ontario without the court’s permission.

Frequently Asked Questions

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