Ontario · Condominium Act & Tarion
Performance Audit — Common Elements & Tarion Warranty
A mandatory inspection of a new condominium's common elements, filed with Tarion before the end of the first year of warranty coverage, so owners can claim on warrantable defects before the deadline passes.
- Required
- 6–10 months post-registrationCondominium Act, s. 44(2)
- Filed with
- Tarion Warranty Corporationbefore the first anniversary
- Prepared by
- Licensed P.EngCertificate of Authorization holder
- Deliverable
- Report + PATSPerformance Audit Tracking Summary
What a performance audit is
The Condominium Act requires a mandatory inspection of the common elements of every new condominium in Ontario within the first year after registration.
The purpose of the audit is to document major deficiencies in the common elements before the warranty period ends — the building and site elements covered under the Tarion warranty programme for specific conditions. It is the board of directors' responsibility to retain a qualified person, typically an engineer or architect, and to arrange the audit in time for the findings to reach Tarion before the first anniversary of registration.
Depending on the type and size of the condominium, the audit covers items such as the foundations, exterior walls, roof, doors, elevators, and parking garages — every common element the corporation, rather than an individual owner, is responsible for.
Alongside the physical inspection, the auditor conducts a survey of unit owners, asking them to report any damage to their units that may have resulted from a defect in the common elements. That survey often surfaces issues an inspection alone would miss.
The completed report and the Performance Audit Tracking Summary (PATS) are filed with Tarion and the builder. Both parties are then expected to update the tracking summary every 90 days as items are resolved, and the builder has 18 months from the first anniversary to fix everything the warranty covers.
The audit timeline
The first audit is mandatory. Later reviews are narrower in scope, and a structural defect claim has its own, longer window.
What the audit covers
Common elements as defined in the condominium's declaration — shared areas outside the boundaries of individual units.
Common questions
Performance Audit Questions
When must the first performance audit be conducted?
Between six and ten months after the condominium's declaration and description is registered, so the report can be filed with Tarion before the end of the first year of warranty coverage.
Who is responsible for arranging it?
The condominium corporation's board of directors, who must retain a qualified person — typically an engineer holding a Certificate of Authorization under the Professional Engineers Act, or an architect — and pay for the audit from the first-year budget.
What happens if the audit is not filed on time?
The condominium loses the ability to make a claim to Tarion for warrantable common element deficiencies identified in that period, so missing the deadline has real financial consequences for owners.
What is the Performance Audit Tracking Summary (PATS)?
A tool submitted alongside the report that lists every item identified, used to track the builder's progress on repairs. The condominium corporation and the builder are both expected to update it every 90 days.
How long does the builder have to fix items?
18 months from the first anniversary of registration to resolve everything listed on the tracking summary that is covered by the warranty.
Is a phased condominium audited differently?
Yes. Where a project is registered in phases, a separate performance audit is required for each phase, each running to its own registration-anniversary deadline.
Newly Registered Condominium?
Send us the registration date and we'll confirm your filing deadline and reply with a fixed quote, usually within one business day.