Statutory Filings under the Canada Business Corporations Act (CBCA)

Act: Canada Business Corporations Act, R.S.C. 1985, c. C-44
Regulation: Not applicable.

To Whom Does This Apply?

All business corporations incorporated under Canada Business Corporations Act (CBCA).

Summary

The CBCA requires corporations to make certain statutory filings on an annual or occasional basis. The basic filing requirements, along with the relevant sections of the CBCA and the forms required, are listed below.

Annual Return (section 263 of the CBCA, Form 22) - Every corporation (even if it is not operating) must file an annual return along with the filing fee of $40 ($20 if the transaction is completed through the Corporations Canada Online Filing Centre). The annual return must be filed within the 60 days following the corporation's anniversary date. The anniversary date is the date the corporation was created or the date the corporation first came under the jurisdiction of the CBCA (e.g., through a continuance or an amalgamation).

Change of Registered Office Address (section 19 of the CBCA, Form 3) -  Any change of registered office address must be filed within 15 days of the change. If the registered office address changes to a place within the province or territory specified in the corporation's articles, only a Change of Registered Office Address form must be filed and no fee is required. However, if the registered office address changes to a place outside of the province or territory specified in the corporation's articles, the corporation must first update its articles by filing Articles of Amendment (Form 4) and then file the Change of Registered Office Address form. The fee for issuing a Certificate of Amendment is $200 (pursuant to section 178 of the CBCA).

Changes Regarding Directors (section 113 of the CBCA, Form 6) - Changes regarding directors include: the election of a new director; the resignation or removal of a director; and any change in the residential address of a current director. These changes must be filed within 15 days of the change and no fee is required. However, if the change results in the number of directors being different from the minimum/maximum number of directors set out in the articles of the corporation, the corporation must first update its articles by filing Articles of Amendment (Form 4) and then file the Changes Regarding Directors form. The fee for issuing a Certificate of Amendment is $200 (pursuant to section 178 of the CBCA).

Articles of Amendment (subsections 27(4) and 177(1) of the CBCA, Form 4) - Changes to information that is set out in a corporation's articles can only be effected by filing Articles of Amendment. These changes include: changing the corporate name; changing the province or territory in which the registered office is located; changing the minimum/maximum number of directors; adding restrictions on the transfer of shares; modifying the restrictions on the business of the corporation; and many others. These changes must be filed as soon as the amendments have been adopted by the corporation. The fee for issuing a Certificate of Amendment is $200 (pursuant to section 178 of the CBCA).

Financial Statements and Proxy Documents (section 258.2 of the CBCA and section 14 of the CBC Regulations) - The following documents are not required to be filed with the Director under the CBCA provided the documents have been filed with at least one of the provincial securities commissions:

• financial statements;
• proxy documents.

Failure to File

The Director appointed under the CBCA has the power to dissolve any corporation that defaults for a period of one year in sending any fee, notice or document required by the CBCA. Dissolution terminates the existence of a corporation and can have serious repercussions. 

For more information

Visit the Corporations Canada Web site:

• to obtain copies of the forms (or call 1-866-333-5556);
• to access Corporations Canada's Online Filing Centre; or
• to obtain more information on the CBCA and Corporations Canada.

DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Alberta Contact(s):
Doris Harms
Field Officer
Corporations Canada
Industry Canada
Room 2000
300 West Georgia Street
Vancouver, British Columbia  V6B 6E1
Telephone: 604-666-9875 (Corporations)
Fax: 604-666-4274 (Corporations)
E-mail: harms.doris@ic.gc.ca
Web site: http://corporationscanada.ic.gc.ca/

The Business Link Business Service Centre
Suite 100
10237 - 104 Street N.W.
Edmonton, Alberta  T5J 1B1
Telephone: 780-422-7722
Fax: 780-422-0055
Toll-free (information): 1-800-272-9675
TTY Toll-free (hearing impaired): 1-800-457-8466
E-mail: buslink@cbsc.ic.gc.ca
Web site: http://www.CanadaBusiness.ca/alberta
Hours of operation: Monday - Wednesday, Friday: 9:00 a.m. - 4:30 p.m. Thursday: 9:00 a.m. - 8:00 p.m.

British Columbia Contact(s):
Doris Harms
Field Officer
Corporations Canada
Industry Canada
Room 2000
300 West Georgia Street
Vancouver, British Columbia  V6B 6E1
Telephone: 604-666-9875 (Corporations)
Fax: 604-666-4274 (Corporations)
E-mail: harms.doris@ic.gc.ca
Web site: http://corporationscanada.ic.gc.ca/

Small Business BC
601 West Cordova Street
Vancouver, British Columbia  V6B 2G1
Telephone: 604-775-5525
Fax: 604-775-5520
Toll-free (information): 1-800-667-2272 (B.C. Region only)
TTY Toll-free (hearing impaired): 711 (long distance charges accepted)
E-mail: askus@smallbusinessbc.ca or comments@smallbusinessbc.ca
Web site: http://www.smallbusinessbc.ca/

Manitoba Contact(s):
Canada/Manitoba Business Service Centre
250 - 240 Graham Ave
P.O. Box 2609
Winnipeg, Manitoba  R3C 4B3
Canada
Telephone: 204-984-2272
Fax: 204-983-3852
Toll-free (information): 1-800-665-2019
TTY Toll-free (hearing impaired): 1-800-457-8466
E-mail: manitoba@canadabusiness.ca
Web site: http://www.canadabusiness.ca/manitoba
Hours of operation: 8:00 a.m. to 5:00 p.m. Monday to Friday

New Brunswick Contact(s):
Canada Business - New Brunswick
Ground Floor, Barker House
570 Queen Street
Fredericton, New Brunswick  E3B 6Z6
Telephone: 506-444-6140
Fax: 506-444-6172
Toll-free (information): 1-888-576-4444
TTY Toll-free (hearing impaired): 1-800-457-8466
E-mail: infonb@canadabusiness.ca
Web site: http://www.canadabusiness.ca/nb
Hours of operation: 8:30 am to 5:00 pm Monday thru Friday - except Government holidays

Newfoundland and Labrador Contact(s):
Canada/Newfoundland and Labrador Business Service Centre
90 O'Leary Avenue
P.O. Box 8687
St. John's, Newfoundland and Labrador  A1B 3T1
Telephone: 709-772-6022
Fax: 709-772-6090
Toll-free (information): 1-800-668-1010 (in the Atlantic region only)
TTY Toll-free (hearing impaired): 1-800-457-8466
E-mail: info@cbsc.ic.gc.ca
Web site: http://www.cbsc.org/nl
Hours of operation: 8:30 am to 5:00 pm Monday to Friday

Northwest Territories Contact(s):
Canada/NWT Business Service Centre
8th Floor
701, 5201 - 50th Avenue
P.O. Box 1320
Yellowknife, Northwest Territories  X1A 3S9
Telephone: 867-873-7960
Fax: 867-873-0573
Toll-free (information): 1-800-661-0599
TTY Toll-free (hearing impaired): 1-800-457-8466
E-mail: yel@cbsc.ic.gc.ca
Web site: http://www.canadabusiness.ca/nwt

Nova Scotia Contact(s):
Canada/Nova Scotia Business Service Centre
1575 Brunswick Street
Halifax, Nova Scotia  B3J 2G1
Telephone: 902-426-8604
Fax: 902-426-6530
Toll-free (information): 1-888-576-4444
TTY Toll-free (hearing impaired): 1-800-457-8466
E-mail: halifax@cbsc.ic.gc.ca
Web site: http://www.canadabusiness.ca/ns

Nunavut Contact(s):
Nunavut Business Service Centre
Inuksugait Plaza
P.O. Box 1000, Station 1198
Iqaluit, Nunavut  X0A 0H0
Telephone: 867-975-7860
Fax: 867-975-7885
Toll Free Fax / Télécopieur sans frais 1-877-499-5299
Toll-free (information): 1-877-499-5199
TTY Toll-free (hearing impaired): 1-800-457-8466
E-mail: cnbsc@gov.nu.ca
Web site: http://www.canadabusiness.ca/nunavut

Ontario Contact(s):
Canada-Ontario Business Service Centre (COBSC)
Toronto, Ontario  M5C 2W7
Telephone: 416-775-3456
Fax: 416-954-8597
Toll-free (information): 1-800-567-2345 (in Ontario)
TTY Toll-free (hearing impaired): 1-800-457-8466
E-mail: ontario@cbsc.ic.gc.ca
Web site: http://www.cobsc.org/

Janice Huber
(Acting) Field Officer
Corporations Canada
Industry Canada
4th Floor
151 Yonge Street
Toronto, Ontario  M5C 2W7
Telephone: 416-954-2714
Fax: 416-973-8714
Web site: http://corporationscanada.ic.gc.ca/

Prince Edward Island Contact(s):
Canada / PEI Business Service Centre
75 Fitzroy Street
P.O. Box 40
Charlottetown, Prince Edward Island  C1A 7K2
Telephone: 902-368-0771
Fax: 902-566-7377
Toll-free (information): 1-800-668-1010 (in the Atlantic region only)
TTY Toll-free (hearing impaired): 1-800-457-8466
E-mail: pei@cbsc.ic.gc.ca
Web site: http://www.canadabusiness.ca/pe/
Hours of operation: 8:30 a.m. - 4:30 p.m.

Quebec Contact(s):
Claire Blake
Field Officer
Corporations Canada
Industry Canada
7th Floor
5 Place Ville Marie
Montréal, Quebec  H3B 2G2
Telephone: 514-496-1797
Fax: 514-283-2247
Web site: http://corporationscanada.ic.gc.ca/

Info entrepreneurs
380 St-Antoine Street West, local 6000
Montréal, Quebec  H2Y 3X7
Telephone: 514-496-4636
Fax: 514-496-5934 Toll Free / Sans frais 1-888-417-0442
Toll-free (information): 1-800-322-4636
TTY Toll-free (hearing impaired): 1-800-457-8466
E-mail: infoentrepreneurs@cbsc.ic.gc.ca
Web site: http://www.infoentrepreneurs.org
Hours of operation:
Regulars Hours: 9:00 a.m. to 5:00 p.m., Monday to Friday.
Summer Hours: (from June 25 to Labour Day) 8:30 a.m. to 4:30 p.m., Monday to Friday.
Documentation Centre (Library) Hours for On-Site Research: 9:00 a.m. to 3:00 p.m., Monday to Friday

Saskatchewan Contact(s):
business infosource
Canada-Saskatchewan Business Service Centre
#2 - 345 Third Avenue South
Saskatoon, Saskatchewan  S7K 1M6
Telephone: 306-956-2323
Fax: 306-956-2328
Toll-free (information): 1-800-667-4374 (Anywhere in Canada)
TTY Toll-free (hearing impaired): 1-800-457-8466 (Anywhere in Canada)
E-mail: Saskatchewan@canadabusiness.ca
Web site: http://www.cbsc.org/sask

Yukon Contact(s):
Canada-Yukon Business Service Centre
Suite 101
307 Jarvis Street
Whitehorse, Yukon  Y1A 2H3
Telephone: 867-633-6257
Fax: 867-667-2001
Toll-free (information): 1-800-661-0543
TTY (hearing impaired): 1-800-457-8466
E-mail: yukon@cbsc.ic.gc.ca
Web site: http://www.canadabusiness.ca/yukon

---

National Contact(s):
Client Services Section - Headquarters
Corporations Canada
Industry Canada
9th Floor
Jean Edmonds Tower South
365 Laurier Avenue West
Ottawa, Ontario  K1A 0C8
Telephone: 613-941-9042
Fax: 613-941-0601
Toll-free (information): 1-866-333-5556
E-mail: corporationscanada@ic.gc.ca
Web site: http://corporationscanada.ic.gc.ca/epic/internet/incd-dgc.nsf/en/home?OpenDocument