Horticultural Societies - Guide for Completing 2020 Annual Return using Transfer Payment Ontario (TPON)

Annual Reporting Requirements

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

Reporting Deadlines:

  • The Annual Return and *Grant application must be received by December 6, 2021.

    *Grant application - Eligible societies should have received their Grant payment in the Fall. There is no grant application to complete as part of this Annual Return.
  • OMAFRA is not responsible for late, lost, or incorrectly addressed applications.
  • If a society fails to submit an annual return, the Ministry may begin proceedings to cancel the certificate of incorporation of the society.
  • Refer to the Checklist for details on the submission process.

Legal Name, Information and Location Details

  • Please ensure that the society legal name and information, mailing address, phone number, fax number, and email address are correct.

Activities of Compliance with the Act

  • Check off boxes found in the application that show how your horticultural society encouraged interest and improvement in horticulture. Check only those categories that apply to your horticultural society. If your application is audited by the ministry, you will be required to provide justification and evidence to show how your society performed these activities.

Mandatory Requirements

Certification by Authorized Signing Officers

  • Ensure two authorized officers of the society sign the annual return. However, if you are submitting electronically, signatures are not required.

Financial Reviewers

  • Society financial records must be reviewed for the protection of the treasurer and members; and to ensure the proper management of the organization.
  • Two financial reviewers are to be appointed at the annual meeting. They should not be Board or Executive members; not related to one another; and not related to the Treasurer.
  • When a professional firm performs the audit, one signature is sufficient.
  • A Financial Review Certificate template can be found on the ministry website or in a Word document in TPON.


The following documents must be submitted with your Annual Return:

  1. Executive Officers and Directors
    • Attach a list of the incoming Executive Officers and incoming Directors of the society for the upcoming year. Please include complete addresses (including postal codes), phone numbers, and email addresses.
  2. Audited Annual Financial Statements
    • An audited financial statement must be submitted with your annual return. This statement should contain the same information that was presented at the society's annual meeting, and must include at least:
      • Statement of Receipts and Disbursements at the end of the fiscal year
      • Statement of Assets and Liabilities at the end of the fiscal year
      • Reconciliation of Accounts
    • Statements of receipts and disbursements should contain sufficient detail to allow a clear and direct comparison with the figures submitted on your Annual Return and Grant Application.
  3. Report from Auditors
    • Attach an Auditor's Certification - either an audit report (reviews; not compilations) from a professional accounting firm (copies are acceptable); or Financial Review Certificate (also available for download in Word format in TPON) signed by two financial reviewers
    • Must be completed and dated prior to the society's annual meeting

How to Submit the Annual Return

  • To participate in the program, societies must be registered on the new Transfer Payment Ontario (TPON).
  • It is recommended that the Annual Return application be submitted on TPON to expedite the review process. However, if you are not able to submit your application electronically contact your designated regional office contact for submitting options.
  • If your banking information has changed you can update it by completing and submitting the form found here.

To file your Annual Return using the TPON system, follow the steps below

Step 1

Log in to TPON using your ONe-key.

This website provides access to the Transfer Payment Ontario system. The website also provides information about how to register for TPON. If you require further assistance in registering your organization in this system, contact TPON:

  • Tel: 416-325-6691
  • Toll-free: 1-855-216-3090
  • TTY: 416-325-3408
  • Toll-free TTY: 1-800-268-7095
  • Email: TPONCC@ontario.ca

Step 2

After you have logged in using your ONe-key you will be directed to the Transfer Payment Ontario home screen. Select the "See Funding Opportunities" tile.

Step 3

This will direct you to the Funding Opportunities screen. To submit an annual return, select the "Submit Reports to Ministry" tile.

Step 4

You will be directed to a list showing all available report backs for you. The only report in this list should be the 2020 Annual Return. Click on the words "Annual Return" to begin the filing process.

Step 5

Download the instructions on how to complete your application found in TPON. After you have read all the information, select "Next".

Step 6

Now you are ready to complete the form itself. Do not check the box to indicate that there are no new updates, you are required to download, fill, and upload the form. Select the "Download Report Form" button. The form will be downloaded into your downloads folder on your computer.

Step 7

Navigate to your downloads folder and open the form. When the form opens, complete all sections. Using the table at the top of the form you may complete each section in turn, or you may see the entire form by clicking "Expand".

When the form is complete and after adding at least two contacts who are Signing Authorities, navigate to the last section of the form, Declaration and Signing. Select "Sign Document" and "I Agree" for each signatory.

After two signatories have signed the document, navigate back to the top of the form and click "Validate".

When the form has been validated save the completed form to your computer. You can select a new name or use the default name.

Navigate back to TPON and select "Upload Report Form".

To upload your completed form, click on "Report Back Form List", find the file on your computer to upload. When you have attached the file, select "Upload".

Step 8

The next step in filing your Annual Return is to attach supporting documents. In the Upload Supporting Attachments section, add your financial statements, auditor's certificate or your financial review certificate and the list of all incoming directors and officers including name, position, telephone, email and address for each.

To upload your documents, select the "Add" button, attach the desired file, then use the drop-down list to select the Attachment Type. Each document must be uploaded separately.

After all attachments have been added, select "Next" from the bottom of the screen.

Step 9

The final step is to submit the Annual Return. Select "Complete Submission". You will be directed to a page confirming your submission.

For Transfer Payment Ontario (TPON) questions, please contact:

Transfer Payment Ontario Client Care from Monday to Friday 8:30 a.m. to 5:00 pm, except for statutory holidays, at:

  • Tel: 416-325-6691
  • Toll-free: 1-855-216-3090
  • TTY: 416-325-3408
  • Toll-free TTY: 1-800-268-7095
  • Email: TPONCC@ontario.ca

For all other inquiries, please send an email to:


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