Overview

The Agricultural and Horticultural Organizations Act sets out the rules for agricultural associations, agricultural societies and horticultural societies that are incorporated under the Act.

According to the Act, organizations must provide the Ministry of Agriculture, Food and Agribusiness (OMAFA) with an annual return to:

  • maintain their status as a non-profit organization
  • remain in good standing with the ministry
  • be eligible to apply for grants (societies only)

Agricultural associations

Agricultural associations must submit their annual return directly to OMAFA.

Email your annual return package to AHOA.admin@ontario.ca.

Agricultural and horticultural societies

Societies must submit their annual return and grant application through Transfer Payment Ontario (TPON). Ensure your society is registered on TPON.

Towards the end of the year, your society will receive an email outlining the submission process and deadline.

The program guide and supporting documents are also located on TPON, for your convenience.

Grants

Your society may be eligible for grants. Societies apply for the grants through the annual return filing process.

All grants are paid based on society eligibility based on expenditures made by the society for the fiscal year which just ended.

You must:

  • keep copies of all paid receipts of expenditures on file
  • provide the copies to OMAFA for audit purposes, if requested

Even if your society is not applying for a grant, you will need to submit an annual return to remain in good standing with the ministry and maintain your organizations not-for-profit status.

What to include

Your annual return and grant application must include a:

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

Acceptable financial reports

Acceptable financial reports include:

If you do not have access to TPON and need a copy of the financial review certificate, request a copy by emailing AHOA.admin@ontario.ca.

A "notice to reader" report from accountants is not acceptable.

Notice to reader

If your organization receives a notice to reader, you must conduct an additional review of the financial records.

This can take the form of a signed financial review certificate. This means that after the financial reports are prepared, your organization must appoint two people to review the financial records of the organization.

These two individuals should not be:

  • on the board
  • related to the treasurer
  • related to each other

There are no other requirements, but it is best to choose 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.

Annual general meetings

Organizations must:

  • hold an AGM at least every 15 months
  • submit your annual return to the ministry within 90 days of your AGM

Extensions

If unusual and extenuating circumstances have prevented your society from holding their annual meeting within 15 months of your last meeting, email the OMAFA director at AHOA.admin@ontario.ca to:

  • request an extension with a proposed new date (month/year)
  • provide reason for the AGM delay

You will be notified by email if an extension has been approved.