Preview 2026 Financial Information Return Changes NOW

December 2, 2025

NEW! You may now preview two changes being made to the draft 2026 FIR template at the link here. Please note that the draft is not final. Additional changes may be made in the future. The preview will show:

1. Changes to the classification of housing and homelessness services data in multiple schedules. These changes will update legacy definitions, better reflect current service delivery practices and financial reporting, and improve data consistency.
2. Changes to Schedule 51B Tangible Capital Assets schedule. This schedule currently provides limited information on net book value for tangible capital assets by asset class. Matching the information available with the financial statement note streamlines completion of the schedule and provides FIR stakeholders with data in a usable format.

If you wish to learn more about the updates to the classification of housing and homelessness services data, you may wish to view a recording of the Municipal Finance Officers’ Association (MFOA) webinar from August 20, 2025, called “Updates to the FIR”. The first half of the session walked through changes being made to the classification of housing and homelessness services in the FIR. The recording can be viewed at the link here.

You may also wish to attend a free webinar on December 2, 2025 called “FIR Updates: 2025, 2026 and 2027”. The session will walk through changes to multiple years of the FIR. You may register here.