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)