{"id":1723,"date":"2025-03-11T15:16:18","date_gmt":"2025-03-11T19:16:18","guid":{"rendered":"https:\/\/live-coto.pantheonsite.io\/?page_id=1723"},"modified":"2026-03-31T15:23:13","modified_gmt":"2026-03-31T19:23:13","slug":"fees-and-tax-receipts","status":"publish","type":"page","link":"https:\/\/www.coto.org\/registrants\/fees-and-tax-receipts\/","title":{"rendered":"Fees and Tax Receipts"},"content":{"rendered":"\n

Looking for information on tax receipts?

Jump to section: Tax Receipts<\/a><\/strong><\/p>\n\n\n\n

Occupational therapists are self-regulated professionals. College operations are funded entirely by registrant fees. The College is a not-for-profit organization.<\/p>\n\n\n\n

Questions about how fees are spent?<\/p>\n\n\n\n

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Learn more: Understanding College Fees<\/a><\/div>\n<\/div>\n\n\n\n
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Fee Table<\/h2>\n\n\n\n\n
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Fees relating to applications for Certificate of Registration in any Class<\/h2>\n <\/div>\n\n
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<\/th>Amount + HST<\/th>Total Amount<\/th><\/tr><\/thead>
Application Fee<\/strong> (+ Returning applicants who require a refresher program)<\/td>200.00 + 26.00<\/td>226.00<\/td><\/tr>
Returning Applicant<\/strong> (Applicant does not require refresher program)<\/td>40.00 + 5.20<\/td>45.20<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n <\/div>\n<\/div>\n\n\n\n
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Registration (General and Provisional)<\/h2>\n <\/div>\n\n
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The College’s registration fees are prorated. Prorated fees are a reduced fee from the annual fee. You do not need to pay the annual registration fee multiple times a year or by quarter.<\/p>\n\n\n\n

2026-2027<\/h2>\n\n\n\n
<\/th>Amount + HST<\/th>Total Amount<\/th><\/tr><\/thead>
Full Year (June 1 \u2013 May 31)<\/strong><\/td>697.90 + 90.73<\/td>788.63<\/td><\/tr>
Second Quarter (September 1 \u2013 November 30)<\/strong>
If you are registered in the second quarter of the year (September 1 \u2013 November 30):
The fee of $523.43 + $68.04  (HST) = $591.47 is for the entire year from September 1 \u2013 May 31.<\/em><\/td>		523.43 + 68.04<\/td>591.47<\/td><\/tr>
Third Quarter (December 1 \u2013 February 28)<\/strong>
If you are registered in the third quarter of the year (December 1 \u2013 February 28):
The fee of $348.95 + 45.36 (HST) = $394.31 is for the entire year from December 1 \u2013 May 31.<\/em><\/td>		348.95 + 45.36<\/td>394.31<\/td><\/tr>
Fourth Quarter (March 1 \u2013 May 31)<\/strong>
If you are registered in the fourth quarter of the year (March 1 \u2013 May 31):
The fee of $174.48 +$22.68 (HST) = $197.16 is for the entire year from March 1 \u2013 May 31.<\/em><\/td>		174.48 +22.68<\/td>197.16<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

The prorated fees are the same regardless of what day in the quarter you register.<\/strong>

For example: If you are registered on September 1st or November 28th, you would pay the same annual registration fee for beginning in the second quarter.<\/em><\/p>\n\n<\/div>\n <\/div>\n<\/div>\n\n\n\n

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Fees relating to Renewal <\/h2>\n <\/div>\n\n
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2026-2027<\/h2>\n\n\n\n
<\/th>Amount + HST<\/th>Total Amount<\/th><\/tr><\/thead>
Renewal<\/strong> (Full Year June 1 \u2013 May 31)<\/td>697.90 + 90.73 <\/td>788.63<\/td><\/tr>
Late Payment<\/strong> (Applies to annual renewals after May 31)<\/td>100.00 + 13.00<\/td>113.00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n <\/div>\n<\/div>\n\n\n\n
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Fees relating to Temporary Class<\/h2>\n <\/div>\n\n
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<\/th>Amount + HST<\/th>Total Amount<\/th><\/tr><\/thead>
 Renewal (Valid up to 120 days)<\/strong><\/td> 65.76 + 8.55<\/td>74.31<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n <\/div>\n<\/div>\n\n\n\n
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Fees relating to Professional Corporations and Certificates of Authorization<\/h2>\n <\/div>\n\n
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<\/th>Amount + HST<\/th>Total Amount<\/th><\/tr><\/thead>
Application<\/strong><\/strong><\/td>500.00 + 65.00<\/td>565.00<\/td><\/tr>
Annual Renewal<\/strong><\/td>250.00 + 32.50<\/td>282.50<\/td><\/tr>
Late Fee Letter<\/strong><\/td>25.00 + 3.25<\/td>28.25<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n <\/div>\n<\/div>\n\n\n\n
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Other Fees<\/h2>\n <\/div>\n\n
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<\/th>Amount + HST<\/th>Total Amount<\/th><\/tr><\/thead>
NSF-Service Charge for declined payments<\/strong><\/td>25.00 + 3.25<\/td>28.25<\/td><\/tr>
Replacement Wall Certificate<\/strong><\/strong><\/td>25.00 + 3.25<\/td>28.25<\/td><\/tr>
Labour Mobility Support Agreement & As of Right Applications<\/strong><\/td>40.00 + 5.20<\/td>45.20<\/td><\/tr>
Copying documents<\/strong><\/td>40.00 + 5.20<\/td>45.20<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n <\/div>\n<\/div>\n\n\n\n
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Tax Receipts<\/h2>\n <\/div>\n\n
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Tax receipts are only available for registration fees. Application fees cannot be claimed for tax purposes.<\/strong><\/p>\n\n\n\n

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Accessing Tax Receipts for Registrants<\/div>\n
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  1. Log in to your profile in the COTO Portal<\/a>.<\/li>\n<\/ol>\n\n\n\n
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    1. On the homepage, select the “Print Receipt” button.<\/li>\n<\/ol>\n\n\n\n
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      1. Click the arrow next to the payment you want a receipt for and choose “View Details.”<\/li>\n<\/ol>\n\n\n\n
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        For Receipts Prior to 2017<\/div>\n
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        If you need receipts for payments before 2017, email registration@coto.org<\/strong><\/a>.<\/p>\n\n\n\n

        Please include:<\/p>\n\n\n\n