Additional Information

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


The .PDF versions of the FIR can be used to print a blank copy of the FIR. The .PDF versions cannot be used to complete or submit the FIR.


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.

2022 FIR Tables 2021 FIR Tables 2020 FIR Tables

Levy Areas

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


Reporting Property Tax Information in the FIR

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


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.


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.


LETTER February 2023

This is a copy of the letter sent to municipal treasurers and auditors February 2023 regarding the 2022 FIR.


Youth Populations

An excel file containing youth populations (ages 12 to 17). (Source: Statistics Canada, 2021 Census)


*** Reporting COVID-19 Expenses

This document provides guidance on the reporting of COVID-19 pandemic related expenses in the 2020 Financial Information Return (FIR).