Effective April 2, 2019, a $200 late filing fee will be applied to all overdue returns.

To streamline the filing process, you cannot file a Notice of Change until you have filed your 2019-2020 annual return.


All condominium corporations are legally required to file returns with the CAO. Returns contain important information about the condominium corporation.

All returns must be filed with the CAO through our user-friendly online returns filing system.

Types of Returns and Deadlines

There are four different types of returns. The information required to be included and the deadlines for each is set out in O. Reg. 377/17, which is a regulation under the Condominium Act, 1998 ("the Act")

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

For more information on the deadlines for the different types of returns, please refer to the overview below:

Guide to Filing Condo Returns

The CAO’s online returns filing system is designed to make the returns filing process easy. If you have questions, please refer to the CAO’s Guide to Filing Returns and Paying Assessments:


You will be presented with your corporation’s invoice for the assessment amounts for the 2019-2020 year after you file your return. You can either pay the invoice online (through Interac Online or using a credit card) or by sending us a cheque, certified cheque, or money order.

Note: The CAO has recently announced a temporary adjustment to the 2019-2020 assessment amounts. Click here for more information on the temporary adjustment.

Late Filings

Beginning on April 2, 2019, the CAO will charge a late filing fee of $200 per for each overdue return.

In addition to late filing fees, condominium corporations that do not file their returns may receive a compliance order issued against the corporation under section 134.1 of the Act.

Further, a condominium corporation that has outstanding returns is unable to maintain a proceeding before the Condominium Authority Tribunal (CAT) or any other court in Ontario without leave under section 23.1 of the Act.

Ready to file?

File a Return

What if I have questions?

If you have questions or need assistance, please call the CAO at:

  • Local: 416-901-9356
  • Toll-free: 1- 800-854-9014