FIR Instructions
The instructions for completing the FIR are available for download below.
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.
Asset Retirement Obligations and Financial Instruments
Illustrative examples for reporting Asset Retirement Obligations and Financial Instruments in the FIR.
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.
FIR Introduction
Introductory FIR information such as consolidation, methods of allocating program support, description of SLC codes and table of contents.
FIR Functional Categories
Breakdown of functional categories used in the FIR.
Schedule 02
Declaration of the Municipal Treasurer (FIR Cover Page)
Schedule 10
Consolidated Statement of Operations: Revenue
Schedule 12
Grants, User Fees and Service Charges
Schedule 20
Taxation Information
Schedule 22
Municipal and School Board Taxation
Schedule 24
Payments-In-Lieu of Taxation
Schedule 26
Taxation and Payments-In-Lieu Summary
Schedule 28
Upper-Tier Entitlements
Schedule 40
Consolidated Statement of Operations: Expenditures
Schedule 42
Additional Information
Schedule 51
Schedule of Tangible Capital Assets
Schedule 53
Consolidated Statement of Change in Net Financial Assets (Net Debt) and Tangible Capital Assets Acquisition Financing / Donations
Schedule 54
Consolidated Statement of Cash Flow
Schedule 60
Continuity of Reserves and Reserve Funds
Schedule 61
Development Charges Reserve Funds
Schedule 62
Development Charges Rates
Schedule 70
Consolidated Statement of Financial Position
Schedule 72
Continuity of Taxes Receivable
Schedule 74
Long Term Liabilities and Commitments
Schedule 76
Government Business Enterprises
Schedule 77
District Social Services Administration Board
Schedule 79
Community Improvement Plans
Schedule 80
Statistical Information
Schedule 80D
Municipal Performance Measures Statistical Information
Schedule 81
Annual Debt Repayment Limit (ARL)
Schedule 83
Notes