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All condominium corporations are legally required to file returns with the Condominium Authority of Ontario (CAO). Filing a return means providing the CAO with key information about the condo corporation, such as the date it was registered, its address for service, and information about the current board of directors.

All returns must be filed online, using the CAO’s user-friendly return filing system.

Types of Returns and Deadlines

There are four different types of returns:

• Annual returns
• Transitional returns
• Initial returns
• Turn-over returns

Al the information that condo corporations are required to provide and the filing deadlines for each return is set out in Ontario Regulation 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:


After filing a return, your corporation will be presented with an assessment invoice for the corresponding filing period. You can either pay the invoice online (through Interac Online or by credit card) or by sending us a cheque, certified cheque, or money order.

Note: The CAO will be continuing the temporary 25 per cent reduction in its annual assessment fees to condo corporations for the 2020-21 year period. Click here for more information on the temporary adjustment.

Late Filings

If a condo corporation does not file its annual, initial, or transitional return by the legislatively set deadline, the CAO will charge a late filing fee of $200 for each overdue return.

In addition to late filing fees, condo corporations that do not file their returns may receive a compliance order issued against the corporation under section 134.1 of the Act, and/or a Registrar’s Certificate under section 9.9 of the Act, and both will appear on the CAO’s Public Registry for the condo corporation.

Additionally, condo corporations that have outstanding returns and assessment fees are not capable of maintaining a proceeding before the Condominium Authority Tribunal (CAT) or a proceeding in a court in Ontario except with leave of the court as per section 23.1 of the Act.

Guide to Filing Condo Returns

The CAO’s online filing system is designed to make the returns filing process easy and user-friendly. If you have questions, please refer to the CAO’s helpful filing guide which can be accessed through the link below:

• Guide to Filing Returns and Paying Assessments.


Ready to File?

If you have questions, please contact the CAO if you have questions or need assistance by clicking here.