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  specified 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.

To make the new condo returns process as easy and efficient as possible for condo corporations, the CAO will be launching a new online condo returns filing system on March 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.  The CAO’s online system for filing the following condo returns and notice of change will launch on March 1, 2018. 

Yearly Return

  • 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. 

One-time Returns 

  • 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.

Notice of Change

Condo corporations are also 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. 

View Table A to see the required information for filing condo returns and notices of change

How to File a Condo Return with the CAO 

As of March 1, 2018, condo corporations will be able to file their returns online through the CAO’s website, using the same accounts that were used to register the corporation. All condo corporations need to file returns by March 31, 2018. 

The CAO’s online system is being designed to be user-friendly, and to allow condo corporations to file multiple returns but enter the required information only once. 
     
After filing a return, the system will generate the assessment fee and invoice.  This initial assessment fee can be paid online by credit card or Interac® Online, or by sending the CAO a cheque, certified cheque, or money order.

Corporations are encouraged to review and gather the required key information in advance of March 1 to help make the condo returns filing process as fast and efficient as possible.

View Table A to see the required information for filing condo returns and notices of change

What if I have additional questions?

If you have any questions about filing condo returns, please contact the CAO at info@condoauthorityontario.ca.