# Fees and Tax Receipts

> Fee tables detail annual renewal fees, application and registration fees. Learn how to access tax receipts.

Looking for information on tax receipts?

Jump to section: Tax Receipts

Occupational therapists are self-regulated professionals. College operations are funded entirely by registrant fees. The College is a not-for-profit organization.

Questions about how fees are spent?

Learn more: Understanding College Fees

Fee Table

Amount + HSTTotal AmountApplication Fee (+ Returning applicants who require a refresher program)200.00 + 26.00226.00Returning Applicant (Applicant does not require refresher program)40.00 + 5.2045.20

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.

2026-2027

Amount + HSTTotal AmountFull Year (June 1 – May 31)697.90 + 90.73788.63Second Quarter (September 1 – November 30)
If you are registered in the second quarter of the year (September 1 – November 30):
The fee of $523.43 + $68.05  (HST) = $591.48 is for the entire year from September 1 – May 31.523.43 + 68.05591.48Third Quarter (December 1 – February 28)
If you are registered in the third quarter of the year (December 1 – February 28):
The fee of $348.95 + 45.36 (HST) = $394.31 is for the entire year from December 1 – May 31.348.95 + 45.36394.31Fourth Quarter (March 1 – May 31)
If you are registered in the fourth quarter of the year (March 1 – May 31):
The fee of $174.48 +$22.68 (HST) = $197.16 is for the entire year from March 1 – May 31.174.48 +22.68197.16

The prorated fees are the same regardless of what day in the quarter you register. 

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.

2026-2027

Amount + HSTTotal AmountRenewal (Full Year June 1 – May 31)697.90 + 90.73 788.63Late Payment (Applies to annual renewals after May 31)100.00 + 13.00113.00

Amount + HSTTotal AmountRenewal (Valid up to 120 days) 65.76 + 8.5574.31

Amount + HSTTotal AmountApplication500.00 + 65.00565.00Annual Renewal250.00 + 32.50282.50Late Fee Letter25.00 + 3.2528.25

Amount + HSTTotal AmountNSF-Service Charge for declined payments25.00 + 3.2528.25Replacement Wall Certificate25.00 + 3.2528.25Labour Mobility Support Agreement & As of Right Applications40.00 + 5.2045.20Copying documents40.00 + 5.2045.20

Tax receipts are only available for registration fees. Application fees cannot be claimed for tax purposes.

Log in to your profile in the COTO Portal.

On the homepage, select the "Print Receipt" button.

Click the arrow next to the payment you want a receipt for and choose "View Details."

If you need receipts for payments before 2017, email registration@coto.org.

Please include:

Years requested (for example, 2014-2015 or 2015-2016)

First and last name

Registration number

The receipt will be sent to the email address in your profile.

If you are currently not registered with COTO, you will not be able to access your tax receipts.

Please email your request to registration@coto.org with the following information:

Your first and last name

Your registration number

The year(s) required (for example, 2014-2015, 2015-2016)

The email address where you would like the receipt to be sent

If you're unsure of your registration number, visit the public register to find it by entering your name.

NOTE: Please ensure that your personal information is up to date.