Maintaining your British Columbia corporate records. Your British Columbia corporation must keep certain corporate records at its registered office (or at some other location in Canada, as set out by the directors). On request, a corporation’s shareholders and creditors can access the following records: articles of amendment, including amended articles of incorporation or restated articles […]
Maintaining Your Alberta Corporate Records
Maintaining your Alberta corporate records. Your Alberta corporation must keep certain corporate records at its registered office (or at some other location in Canada, as set out by the directors). On request, a corporation’s shareholders and creditors can access the following records: articles of amendment, including amended articles of incorporation or restated articles of incorporation […]
Maintaining Your Corporate Records
Maintaining corporate records. Your corporation must keep certain corporate records at its registered office (or at some other location in Canada, as set out by the directors). On request, a corporation’s shareholders and creditors can access the following records: articles of amendment, including amended articles of incorporation or restated articles of incorporation by-laws and their […]
When and how do corporations pay income tax?
Corporations have to pay income tax in monthly or quarterly installments unless the total of Part I, Part VI, Part VI.1, and Part XIII.1 taxes payable for either the previous year or the current year is $3,000 or less. The balance of tax the corporation owes for a tax year is due within either two […]
When do you have to file your corporate tax return in Canada?
File your return within six months of the end of each tax year. The tax year of a corporation is its fiscal period. When the corporation’s tax year ends on the last day of a month, file the return by the last day of the sixth month after the end of the tax year. When […]
Corporation income tax return
Canada Corporation income tax return. All resident corporations have to file a corporation income tax (T2) return every tax year even if there is no tax payable. This includes: non-profit organizations tax-exempt corporations inactive corporations Who has to file a T2 return? Resident corporations All corporations—including non-profit organizations, tax-exempt corporations, and inactive corporations—have to file […]
How to Register a Corporation in Yukon
A Yukon corporation is a statutory creature, created and regulated by provincial law (Yukon Business Corporation Act). In short, if you want the “privilege”—that’s what the courts call it—of turning your business enterprise into a corporation, you must follow the requirements of the Yukon Business Corporation Act. What sets the corporation apart, in a theoretical […]
How to Register a Corporation in Saskatchewan
A Saskatchewan corporation is a statutory creature, created and regulated by provincial law (Saskatchewan Business Corporation Act). In short, if you want the “privilege”—that’s what the courts call it—of turning your business enterprise into a corporation, you must follow the requirements of the Saskatchewan Business Corporation Act. What sets the corporation apart, in a theoretical […]
How to Register a Corporation in Quebec
A Quebec corporation is a statutory creature, created and regulated by provincial law (Quebec Business Corporation Act). In short, if you want the “privilege”—that’s what the courts call it—of turning your business enterprise into a corporation, you must follow the requirements of the Quebec Business Corporation Act. What sets the corporation apart, in a theoretical […]
How to register a Corporation in Prince Edward Island
A Prince Edward Island corporation is a statutory creature, created and regulated by provincial law (Prince Edward Island Business Corporation Act). In short, if you want the “privilege”—that’s what the courts call it—of turning your business enterprise into a corporation, you must follow the requirements of the Prince Edward Island Business Corporation Act. What sets […]