The instructions for completing the FIR are available for download below.
This file contains a list of key changes to the content of the FIR from the previous reporting year to the current reporting year.
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.
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.
Declaration of the Municipal Treasurer (FIR Cover Page)
Consolidated Statement of Operations: Revenue
Grants, User Fees and Service Charges
Municipal and School Board Taxation
Payments-In-Lieu of Taxation
Taxation and Payments-In-Lieu Summary
Consolidated Statement of Operations: Expenditures
Schedule of Tangible Capital Assets
Consolidated Statement of Change in Net Financial Assets (Net Debt) and Tangible Capital Assets Acquisition Financing / Donations
Consolidated Statement of Cash Flow
Continuity of Reserves and Reserve Funds
Development Charges Reserve Funds
Development Charges Rates
Consolidated Statement of Financial Position
Continuity of Taxes Receivable
Long Term Liabilities and Commitments
Government Business Enterprises
District Social Services Administration Board
Community Improvement Plans
Municipal Performance Measures Statistical Information
Annual Debt Repayment Limit (ARL)