Annual return
The treasurer of a municipality shall in each year provide the Minister with a return containing information designated by the Minister with respect to the financial affairs of the municipality, at the times and in the manner and form designated by the Minister. 2001, c. 25, s. 294 (1).
Section 294 (1) of the Municipal Act
The Financial Information Return is a standardized form that municipalities must enter their financial standing and activities into and submit to the Ontario Ministry of Municipal Affairs and Housing every year. You can Download FIR reports by year and municipality here.
It includes the following schedules/spreadsheets/tabs reported for the year:
- 02 – Municipal Data
- 10 – Consolidated Statement of Operations: Revenues
- 12 – Grants, User Fees and Service Charges
- 20 – Taxation Information
- 22 – Municipal and School Board Taxation
- 24 – Payments-In-Lieu of Taxation
- 26 – Taxation and Payments-In-Lieu Summary
- 28 – Upper-Tier Entitlements
- 40 – Consolidated Statement of Operations: Expenditures
- 42 – Additional Information
- 51 – Statement of Tangible Capital Assets
- 53 – Consolidated Statement of Change in Net Financial Assets (Net Debt) and Tangible Capital Assets Acquisition Financing / Donations
- 54 – Consolidated Statement of Cash Flow
- 60 – Continuity of Reserves and Reserve Funds
- 61 – Development Charges Reserve Funds
- 62 – Development Charges Rates
- 70 – Consolidated Statement of Financial Position
- 71 – Statement of Remeasurement Gains and Losses
- 74 – Long Term Liabilities and Commitments
- 76 – Government Business Enterprises (GBE)
- 77 – District Social Services Administration Board (DSSAB)
- 79 – Community Improvement Plans
- 80 – Statistical Information
- 81 – Annual Debt Repayment Limit
- 83 – Notes
- Revenues by source, category
- Expenses by category




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