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The Ministry of Municipal Affairs welcomes you to the 2016 Financial Information Return (FIR) webpage.

We would like to thank municipalities for their efforts in ensuring reliable and accurate information is submitted in the FIR each year. To assist with completing the FIR, municipalities are encouraged to contact ministry representatives as well as consult the FIR instructions provided on this webpage. To further ensure accurate submissions, the FIR has more than 1400 built in edit checks. Any failed edit rules must be addressed before the FIR may be submitted to the ministry.

Ottawa Rideau Canal

What's New

After a successful pilot with 14 municipalities in 2015, MMA is pleased to introduce the Smart FIR for the 2016 reporting year.

The new Smart FIR remains in Excel with the same look and feel that municipalities have become accustomed to, but with the added capability of being able to electronically submit (Net File) their FIR directly to the ministry. Municipalities will also be able to securely backup and restore their FIR to the ministry’s server.

For more information on the new Smart FIR please refer to the FIR Modernization presentation given at MFOA’s annual conference in September 2016.

What's Required

In order to use the new Smart FIR, users must install Smart View (an Excel add-in) and register for a GO Secure Account. All users who registered for an account using the Account Confirmation Form sent out in October of 2016 have now been sent a Registration Package which will guide you through this process.

Smart FIR2016 Template

Before downloading and beginning the Smart FIR2016 template, we recommend printing and reading the Smart FIR Municipal User Guide.

Smart FIR User Guide
Document Description File

Smart FIR Municipal User Guide

This file will guide users though all the functionality of the new Smart FIR: initializing, back up and restore, attaching files, submitting, returned FIR, viewing versions and inserting rows in tax / pil schedules.

FIR Municipal User Guide (PDF)

Please note that the Smart FIR2016 template created by the ministry is the ONLY acceptable form of submission.

Additional Help

The table below contains videos and documents to further guide you in the set-up and use of the new Smart FIR.

Help Videos and Documents
Document Description File

Installing Smart View Tutorial Video

A video to guide you through the steps necessary to install the Smart View add-in.

Installing Smart View Tutorial Video (zipped MP4)

Registration Tutorial Video

A video guide to the registration process required to gain access to the 2016 Smart FIR.

Registration Tutorial Video (zipped MP4)

Initialization Video

A video guide to initializing the 2016 Smart FIR.

Initialization Video (zipped MP4)

Back Up and Restore Video

A video guide to backing up and restoring the 2016 Smart FIR.

Back Up and Restore Video(zipped MP4)

Submit Video

A video guide to submitting the 2016 Smart FIR.

Submit Video(zipped MP4)

Registration Information for Existing EFIS Users

Existing EFIS users do not have to register for a GO Secure account. Find out more.

Registration Information for Existing EFIS Users (PDF)

GO Secure Password Reset

A guide to resetting your GO Secure Password.

GO Secure Password Reset (PDF)

Failed to Configure Planning Connection ERROR

What is the cause of this error and how to fix it.

Failed to Configure Planning Connection ERROR (PDF)

Smart View Add-in Enable / Disable

How to enable or disable the Smart View add-in.

Smart View Add-in Enable / Disable (PDF)

Information for Caseware Users

If your municipality uses Caseware to populate the Smart FIR please read the attached for information on how the Smart FIR will function when connected / not connected to Caseware.

Information for Caseware Users

Information for Municipalities with Multiple Users

Best practices for municipalities that have multiple users involved in the completion of the FIR.

Information for Municipalities With Multiple Users

Macros Disabled

The Smart FIR will not function if macros are not enabled. This support memo describes how to enable macros in Excel.

How to enable macros in Excel.

General Instructions

In order for the Smart FIR2016 file to operate effectively, it is important that it is not manipulated in any way. We have identified the following Excel features which cause the file not to function or to function incorrectly:

  • Do not use Cut and Paste (or Drag and Drop)
  • Do not set up the file as a Shared Workbook
  • Do not Insert or Delete Sheets
  • Do not Link to other Excel files
  • Do not change file to Manual Calculation
  • Macro Security should be set to Medium
  • Do not save the file as .XLSX. File must be saved as .XLSM

It is important for municipalities to complete and submit the FIR2016 file created by the ministry. The FIR2016 file created by the ministry is the only acceptable form of submission.

For additional information on this webpage, please refer to the notes at the bottom of the FIR Homepage.

A complete list of submission requirements with due dates is available below.

Submission Requirements
Document Submitted By Due Date Submit To

Financial Information Return

All Municipalities

May 31, 2017

Submit (Netfile) using the Submit button in the Smart FIR.

Financial Statements

All Municipalities

When Available

E-mail to: FIR.MAH@ontario.ca *Preferred*
or
Mail or Fax to your Regional MSO Office.

Audit Questionnaire

All Municipalities

When Available

Mail or Fax to your Regional MSO Office.

Land Ambulance Report
(Ministry of Health and Long-Term Care)

Designated Delivery Agents

May 31, 2017

E-mail to: FIR_EHSB@ontario.ca

Feedback and Comments

Open

Optional

E-mail to: FIR.MAH@ontario.ca




For 2016, the FIR template is not available for download from this webpage.

Once you have completed the registration process (Step 4 of the User Registration Guide), a link to the Smart FIR2016 template will be emailed to you.

Forms for Submission
Document Description File File

FIR2016 (PDF)

This .PDF version of the FIR2016 file can be used to print a blank copy of the FIR2016. However, this PDF version cannot be used to complete and submit the FIR2016.

This .PDF file can be viewed using the Adobe Acrobat program.

FIR2016 (PDF) -

Audit Questionnaire

This questionnaire is to be completed by your municipal auditor once the FIR2016 has been completed.

All questions pertaining to the Audit Questionnaire should be directed to your Regional MSO Office.

FIR2016 Audit Questionnaire (PDF) FIR2016 Audit Questionnaire (Word)

Land Ambulance Report

This Land Ambulance Report has been prepared in co-ordination with Ministry of Health, and is to be completed by all Designated Delivery Agents.

Right-click and "Save Target As" to save the file in any drive on your computer. The file can now be opened using Microsoft Excel and is ready to use. To function properly, the file cannot be used in your web browser, it should be opened in Microsoft Excel.

Land Ambulance 2016 (Excel)

The following additional information in the table below may be downloaded to accompany the FIR Instructions.

Additional Information
Document Description File File

FIR 2016 Content Changes

There were no content changes for the 2016 reporting year.

- -

FIR Tables

This file contains background tables used within the FIR. Included are tables for Taxable and Payment-In-Lieu Property Classes with PIL Sharing, Levy Types, Local Boards, Units of Measure, Pre-Loaded Data, Carry-Forward Calculations

FIR2016 Tables (PDF) FIR2016 Tables (Excel)

Levy Areas

This file explains how to report multiple sets of General Purpose Tax Rates in the FIR.

Levy Areas (PDF) Levy Areas (Text)

Reporting Property Tax Information in the FIR

This file contains a PowerPoint presentation on Reporting Property Tax Information in the Financial Information Return.

Reporting Property Tax Information in the FIR (PowerPoint) Reporting Property Tax Information in the FIR (Text)

MAH Social Housing Treatment Guide

This document, created by the Social Housing Branch of the Ministry of Housing provides further information pertaining to the reporting of Social Housing financial activities in the FIR.

MAH Social Housing Treatment (PDF) MAH Social Housing Treatment (Text)

KPMG Social Housing Transfer Guide

This document, created by KPMG, discusses the financial reporting issues surrounding the transfer of Social Housing to Local Housing Corporations.

KPMG Social Housing Transfer Guide (PDF) KPMG Social Housing Transfer Guide (Text)

LETTER February 2017

This is a copy of the letter sent to municipal treasurers and auditors February 2017 regarding the 2016 FIR.

FIR2016 Letter (PDF) -

Youth Populations

An excel file containing youth populations (ages 12 to 17). (Source: Statistics Canada, 2016 Census)

Ontario Youth Populations - Source: Statistics Canada - 2016 Census -

The Instructions for completing the FIR are available for download in the table below.

FIR Instructions
Document Description File

FIR Instructions

This complete set of FIR Instructions includes a Chapter for each Schedule in the FIR. This document also includes notes on the Breakdown of Functional Categories, Consolidation, Methods of Allocating Program Support and other introductory information

FIR2016 Instructions (PDF)

FIR Introduction

Introductory FIR information such as Consolidation, Methods of Allocating Program Support, Description of SLC Codes and Table of Contents.

FIR2016 Introduction (PDF)

FIR Functional Categories

Breakdown of Functional Categories used in the FIR.

FIR2016 Functional Categories (PDF)

Schedule 02

Declaration of the Municipal Treasurer (FIR Cover Page)

FIR2016 Schedule 02 Instructions (PDF)

Schedule 10

Consolidated Statement of Operations: Revenue

FIR2016 Schedule 10 Instructions (PDF)

Schedule 12

Grants, User Fees and Service Charges

FIR2016 Schedule 12 Instructions (PDF)

Schedule 20

Taxation Information

FIR2016 Schedule 20 Instructions (PDF)

Schedule 22

Municipal and School Board Taxation

FIR2016 Schedule 22 Instructions (PDF)

Schedule 24

Payments-In-Lieu of Taxation

FIR2016 Schedule 24 Instructions (PDF)

Schedule 26

Taxation and Payments-In-Lieu Summary

FIR2016 Schedule 26 Instructions (PDF)

Schedule 28

Upper-Tier Entitlements

FIR2016 Schedule 28 Instructions (PDF)

Schedule 40

Consolidated Statement of Operations: Expenditures

FIR2016 Schedule 40 Instructions (PDF)

Schedule 42

Additional Information

FIR2016 Schedule 42 Instructions (PDF)

Schedule 51

Schedule of Tangible Capital Assets

FIR2016 Schedule 51 Instructions (PDF)

Schedule 53

Consolidated Statement of Change in Net Financial Assets (Net Debt) and Tangible Capital Assets Acquisition Financing / Donations

FIR2016 Schedule 53 Instructions (PDF)

Schedule 54

Consolidated Statement of Cash Flow

FIR2016 Schedule 54 Instructions (PDF)

Schedule 60

Continuity of Reserves and Reserve Funds

FIR2016 Schedule 60 Instructions (PDF)

Schedule 61

Development Charges Reserve Funds

FIR2016 Schedule 61 Instructions (PDF)

Schedule 62

Development Charges Rates

FIR2016 Schedule 62 Instructions (PDF)

Schedule 70

Consolidated Statement of Financial Position

FIR2016 Schedule 70 Instructions (PDF)

Schedule 72

Continuity of Taxes Receivable

FIR2016 Schedule 72 Instructions (PDF)

Schedule 74

Long Term Liabilities and Commitments

FIR2016 Schedule 74 Instructions (PDF)

Schedule 76

Government Business Enterprises

FIR2016 Schedule 76 Instructions (PDF)

Schedule 77

District Social Services Administration Board

FIR2016 Schedule 76 Instructions (PDF)

Schedule 79

Community Improvement Plans

FIR2016 Schedule 79 Instructions (PDF)

Schedule 80

Statistical Information

FIR2016 Schedule 80 Instructions (PDF)

Schedule 80D

Municipal Performance Measures Statistical Information

FIR2016 Schedule 80D Instructions (PDF)

Schedule 81

Annual Debt Repayment Limit

FIR2016 Schedule 81 Instructions (PDF)

Schedule 83

Notes

FIR2016 Schedule 83 Instructions (PDF)

Other Links
Document Description Link

Adobe Acrobat

Download a current version of the Adobe Acrobat program in order to view .PDF (Portable Document Format) files. This link will open a new window in your web browser.

Adobe Acrobat

WinZip

Download a current version of the WinZip program in order to unzip a file. This link will open a new window in your web browser.

WinZip

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