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The Ministry of Municipal Affairs and Housing welcomes you to the 2019 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.
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. Municipal users and Municipal Auditors who require access to the Smart FIR and who have not previously registered should refer to the Registration Package posted here.
Smart FIR2019 Template
Before downloading and beginning the Smart FIR2019 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. |
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Please note that the Smart FIR2019 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. |
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Registration Tutorial Video |
A video guide to the registration process required to gain access to the Smart FIR. |
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Initialization Video |
A video guide to initializing the Smart FIR. |
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Back Up and Restore Video |
A video guide to backing up and restoring the Smart FIR. |
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Submit Video |
A video guide to submitting the Smart FIR. |
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Registration Information for Existing EFIS Users |
Existing EFIS users do not have to register for a GO Secure account. Find out more. |
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GO Secure Password Reset |
A guide to resetting your GO Secure Password. |
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Failed to Configure Planning Connection ERROR |
What is the cause of this error and how to fix it. |
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Smart View Add-in Enable / Disable |
How to enable or disable the Smart View add-in. |
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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. |
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Information for Municipalities with Multiple Users |
Best practices for municipalities that have multiple users involved in the completion of the FIR. |
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Macros Disabled |
The Smart FIR will not function if macros are not enabled. This support memo describes how to enable macros in Excel. |
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General Instructions
In order for the Smart FIR2018 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 FIR2019 file created by the ministry. The FIR2019 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 |
June 01, 2020 |
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. |
Land Ambulance Report (Ministry of Health) |
Designated Delivery Agents |
June 30, 2020 |
E-mail to: EHS_FINANCE@ONTARIO.CA |
Feedback and Comments |
Open |
Optional |
E-mail to: FIR.MAH@ontario.ca |
Forms for Submission
Document |
Description |
File |
File |
FIR2019 (Zipped Excel) |
This file can be used by Municipalities to complete and submit the FIR2019. Right-click and "Save Target As" to save the file on your computer. To use the Excel template for the 2019 Smart FIR, you must have Smart View installed and be registered with the Ministry as an authorized user. For more information please the the "What's Required" section above. |
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FIR2019 (PDF) |
This .PDF version of the FIR2019 file can be used to print a blank copy of the FIR2019. However, this PDF version cannot be used to complete and submit the FIR2019.
This .PDF file can be viewed using the Adobe Acrobat program. |
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Account Confirmation Form (Zipped Excel) |
As part of our annual security review, we are requesting that municipalites download and complete the Account Confrmation Form posted here. The form is used to verify / delete users currently provisioned to access the Smart FIR for their municipality and to request new accounts when required. |
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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.
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The following additional information in the table below may be downloaded to accompany the FIR Instructions.
Additional Information
Document |
Description |
File |
File |
FIR 2019 Content Changes |
This file contains a list of key changes to the content of the FIR from the previous reporting year to the current reporting year. |
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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 |
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Levy Areas |
This file explains how to report multiple sets of General Purpose Tax Rates in the FIR. |
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Reporting Property Tax Information in the FIR |
This file contains a PowerPoint presentation on Reporting Property Tax Information in the Financial Information Return. |
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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. |
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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. |
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LETTER February 2020 |
This is a copy of the letter sent to municipal treasurers and auditors February 2020 regarding the 2019 FIR. |
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Youth Populations |
An excel file containing youth populations (ages 12 to 17). (Source: Statistics Canada, 2016 Census) |
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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 |
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FIR Introduction |
Introductory FIR information such as Consolidation, Methods of Allocating Program Support, Description of SLC Codes and Table of Contents. |
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FIR Functional Categories |
Breakdown of Functional Categories used in the FIR. |
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Schedule 02 |
Declaration of the Municipal Treasurer (FIR Cover Page) |
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Schedule 10 |
Consolidated Statement of Operations: Revenue |
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Schedule 12 |
Grants, User Fees and Service Charges |
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Schedule 20 |
Taxation Information |
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Schedule 22 |
Municipal and School Board Taxation |
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Schedule 24 |
Payments-In-Lieu of Taxation |
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Schedule 26 |
Taxation and Payments-In-Lieu Summary |
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Schedule 28 |
Upper-Tier Entitlements |
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Schedule 40 |
Consolidated Statement of Operations: Expenditures |
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Schedule 42 |
Additional Information |
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Schedule 51 |
Schedule of Tangible Capital Assets |
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Schedule 53 |
Consolidated Statement of Change in Net Financial Assets (Net Debt) and Tangible Capital Assets Acquisition Financing / Donations |
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Schedule 54 |
Consolidated Statement of Cash Flow |
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Schedule 60 |
Continuity of Reserves and Reserve Funds |
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Schedule 61 |
Development Charges Reserve Funds |
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Schedule 62 |
Development Charges Rates |
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Schedule 70 |
Consolidated Statement of Financial Position |
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Schedule 72 |
Continuity of Taxes Receivable |
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Schedule 74 |
Long Term Liabilities and Commitments |
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Schedule 76 |
Government Business Enterprises |
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Schedule 77 |
District Social Services Administration Board |
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Schedule 79 |
Community Improvement Plans |
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Schedule 80 |
Statistical Information |
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Schedule 80D |
Municipal Performance Measures Statistical Information |
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Schedule 83 |
Notes |
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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. |
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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. |
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