Ontario
Ontario condo CAO annual return requirements
The Condominium Authority of Ontario annual return: when it is due, who files it, and what a late filing costs the corporation.
Duty record
What this duty is
Every Ontario condominium corporation files an annual return with the Condominium Authority of Ontario and pays the assessment that goes with it. It is a short filing and it is the one most commonly forgotten, because nothing in the building reminds anyone it exists.
The date does not move with the fiscal year. It falls on the same date every year, which makes it easy to schedule and easy to let slip once the person who used to do it leaves the board.
The consequence is not only the fee. A corporation in default with the Authority is limited in what it can bring to the Tribunal, which matters exactly when a board needs the Tribunal most.
Authority
Who is responsible, and when it is due
The rules pack puts this on the Secretary.
Due March 31 each year.
Worked example: for Maple Court, fiscal year ending 31 December 2026, this falls on .
The duty in this article is Condominium Act, 1998 s.9.2 and O. Reg. 377/17
Evidence
What has to exist afterwards
A duty is met when there is something to show for it. The rules pack requires filing proof, and the payment record.
Consequence
What happens if you miss it
A late filing fee applies and the corporation is in default with the Condominium Authority of Ontario, which affects its ability to bring Tribunal applications.
The pack records no monetary penalty for this one, which does not make it cheap: the cost usually arrives later, through a purchaser, a lender or a tribunal.
Product record
How Board Butler handles it
Board Butler instantiates this obligation for your corporation from the same pack entry this article was built from, dates it from your own fiscal year end and your own records, puts it on the compliance calendar with the role responsible, and attaches the evidence as you produce it rather than asking you to file it afterwards.
Computed from rules pack CA-ON version 2026.3.
This page explains the rules in plain language and is not legal advice.
Get the whole year, not one duty
The statutory calendar tool computes your year from your fiscal year end, with the role responsible and the consequence beside each date.