Agricultural and Horticultural Organizations

Annual Reporting Requirements

Under the Agricultural and Horticultural Organizations Act of Ontario, agricultural organizations, agricultural societies and horticultural societies, which are incorporated under the Act, must provide the Ontario Ministry of Agriculture, Food and Rural Affairs (OMAFRA) with an annual return.

Agricultural Associations completing the Annual Return

Agricultural associations must submit an annual return within 90 days of their annual general meeting to the ministry.

Agricultural associations should receive an email notification from OMAFRA one month before their scheduled next annual general meeting date. A link to upload the annual return will be provided. Alternatively, associations can email their Annual Return package to ag.info.omafra@ontario.ca.

The annual return must include the following requirements to maintain your association's legal status as a non-profit organization and remain in good standing:

  1. copy of the audited financial statement
  2. statement of the number of current members
  3. list of the directors and officers of the organization including address, telephone and email
  4. copy of the annual report submitted at the annual meeting

Acceptable financial reports:

A "Notice to Reader" report from accountants is not acceptable.

How to meet the guidelines if your organization has a Notice to Reader prepared by their accountant

If your organization receives a Notice to Reader, an additional review of the financial records will be required. This can take the form of a signed Financial Review Certificate. This means that after the financial reports are prepared, the organization will appoint two people to review the financial records of the organization. These two individuals should:

  1. not be on the board,
  2. not be related to the Treasurer, and
  3. not be related to each other.

There are no other requirements, although we would encourage you to secure people who are familiar with financial matters. The reviewers can be volunteers, either associated or not with your organization. This process will increase the level of assurance that your organization has with the financial statements.

Agricultural and Horticultural Societies completing the Annual Return

The deadline to submit your 2021 Annual Return is October 31, 2022.

Completing the Annual Return

Societies are now able to submit a completed Annual Return using a new and improved submission process through TPON (Transfer Payment Ontario). Please ensure your society is registered on TPON.

The guide and supporting documents are also located on TPON.

Annual General Meetings

Societies are required to hold an annual general meeting. Please ensure supporting documents are ready to submit with your return - Financial statements, Review Certificate (signed prior to AGM) and a list of incoming Executives and Directors.

If your society cannot hold their annual meeting within the 15 months of their last meeting due to unusual and extenuating circumstances, societies can send an email to the OMAFRA Director at AHOA.admin@ontario.ca to request an extension with a proposed new date (month/year) and provide reason for the AGM delay. The ministry will approve extensions and notify societies via email. Click here to view the Agricultural and Horticultural Organizations Act.


For more information:
Toll Free: 1-877-424-1300
E-mail: ag.info.omafra@ontario.ca