Regulations Amending the Canada Business Corporations Regulations, 2001

Amendment

1.  Section 5 of the Canada Business Corporations Regulations, 2001¹ is replaced by the following:

5.(1)  The annual return referred to in section 263 of the Act shall be sent to the Director within 60 days after the anniversary date of incorporation of the corporation, and shall set out the required information as of the anniversary date.

   (2)  Despite subsection (1), if a corporation has a taxation year end between July 1, 2006 and December 31, 2006, that annual return shall be sent to the Director within 60 days after the end of the corporation's taxation year, and shall set out the required information as of the date of the taxation year end.

Coming Into Force

2.  These Regulations come into force on July 1, 2006.

¹   SOR/2001-512