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Ontario

Ontario periodic information certificate rules

The two periodic information certificates an Ontario condominium corporation issues each year, when each falls, and what owners are entitled to see.

Duty record

What this duty is

The periodic information certificate is the twice yearly statement to owners: the budget position, the reserve fund, insurance, legal proceedings, the directors, and the other prescribed items.

Both certificates are dated off fiscal quarters rather than off the calendar, so their dates move with the corporation's own year end and no two corporations on different year ends share them.

It is the cheapest transparency a board ever buys. Almost every question an owner asks between annual meetings is answered somewhere in this certificate.

Authority

Who is responsible, and when it is due

The rules pack puts this on the Secretary.

Due 60 days after the end of fiscal quarter 1.

Worked example: for Maple Court, fiscal year ending 31 December 2026, this falls on .

The duty in this article is Condominium Act, 1998 s.26.3 and O. Reg. 48/01

Evidence

What has to exist afterwards

A duty is met when there is something to show for it. The rules pack requires a document on file, and proof that the notice actually reached owners.

Consequence

What happens if you miss it

Owners are not given the prescribed information and the corporation is exposed at the Tribunal.

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.

See the compliance calendar

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.