LOCAL RULES

Alberta annual corporate records requirements

Your Alberta annual corporate records have 5 rules to meet. ReportDraft puts every one on your checklist and checks your draft before you sign.

  • The annual return by the end of the month after the anniversary month
  • An annual meeting within 15 months of the last one
  • Written resolutions signed by the voting shareholders
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Corporate Records Support keeps your company's records, works out its deadlines and gives you standard forms that you complete and sign. It is made mainly for law firms and is not legal advice; a lawyer can do the paperwork for you.

A corporation under Alberta's Business Corporations Act has its own yearly cycle: an annual meeting of shareholders or written resolutions in its place, financial statements before the shareholders, an auditor or a yearly special resolution not to appoint one, and an annual return to the Registrar keyed to the month the company was incorporated. Here is each rule with a link to the official text.

Last reviewed October 24, 2026 against the official sources listed below.

Annual corporate recordsALBERTA / FREE CALCULATOR

Filing calendar for 2026

WhatWhenRule
Annual return to the Registrar, with its information up to date as of the last day of the anniversary monthBy April 30, 2026Business Corporations Act s. 268 (1); Business Corporations Regulation s. 24
Annual meeting of shareholders, or a written resolution dealing with all its businessBy September 30, 2026Business Corporations Act s. 132 (1), 141
Financial statements placed before the shareholdersWith the annual meeting's businessBusiness Corporations Act s. 155 (1)
No auditor only by special resolution of the shareholders of a corporation that is not a reporting issuer (valid until the next annual meeting)Each yearBusiness Corporations Act s. 163

The annual return counts from the month the company was incorporated or amalgamated; the meeting date from the last annual meeting. Check your articles and any unanimous shareholder agreement for other dates.

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What Alberta requires

  • Every corporation sends the Registrar an annual return no later than the last day of the month after its anniversary month (the month it was incorporated or amalgamated), with its information up to date as of the last day of the anniversary monthBusiness Corporations Act (Alberta) s. 268 (1) ยท Business Corporations Regulation s. 24
  • The directors call an annual meeting of shareholders not later than 18 months after incorporation or amalgamation, and after that not later than 15 months after the last annual meetingBusiness Corporations Act (Alberta) s. 132 (1)
  • A resolution in writing dealing with all the matters required at a meeting of shareholders, signed by all the shareholders entitled to vote at it, satisfies the Act's requirements for that meeting; a corporation that is not a reporting issuer may use one signed by holders of at least 2/3 of the voting shares. A copy is kept with the minutesBusiness Corporations Act (Alberta) s. 141 (2), (2.1) and (3)
  • Subject to the articles, bylaws or a unanimous shareholder agreement, a resolution in writing signed by all the directors entitled to vote on it is as valid as if passed at a meeting of directorsBusiness Corporations Act (Alberta) s. 117 (1) and (2)
  • The directors place financial statements before the shareholders at every annual meeting, with the auditor's report, if anyBusiness Corporations Act (Alberta) s. 155 (1)
  • The shareholders of a corporation that is not a reporting issuer may resolve by special resolution not to appoint an auditor; the resolution is valid only until the next annual meetingBusiness Corporations Act (Alberta) s. 163
  • The corporation keeps at its records office its articles and bylaws, any unanimous shareholder agreement, minutes and resolutions of shareholders, notices of directors, a securities register and copies of its financial statements, plus accounting records and the minutes and resolutions of the directorsBusiness Corporations Act (Alberta) s. 21 (1) and (5)

Written resolutions instead of a meeting

A resolution in writing that deals with all the business of a shareholders' meeting and is signed by every shareholder entitled to vote satisfies the Act's requirements for that meeting. A corporation that is not a reporting issuer may use one signed by the holders of at least 2/3 of the voting shares. A copy goes with the shareholders' minutes.

Unless the articles, bylaws or a unanimous shareholder agreement say otherwise, the directors can act by a resolution in writing signed by all the directors entitled to vote.

When the year's business is due

The annual meeting, or the written resolutions that replace it, comes within 15 months of the last one (18 months after incorporation or amalgamation for the first). The directors place the financial statements before the shareholders with that business.

The annual return goes to the Registrar by the last day of the month after the anniversary month, the month the company was incorporated or amalgamated, with its information as of the last day of the anniversary month. A company incorporated in March files by April 30.

No auditor: a special resolution each year

The shareholders of a corporation that is not a reporting issuer can resolve not to appoint an auditor, by special resolution. It lasts only until the next annual meeting, so it is passed again every year.

Common mistakes

  • Filing the annual return by the anniversary date: Alberta allows until the end of the following month, but no later.
  • Treating last year's resolution not to appoint an auditor as permanent: it ends at the next annual meeting.
  • Signing directors' resolutions without checking the articles, bylaws or unanimous shareholder agreement, which can change the rule.
  • Keeping the shareholders' resolutions somewhere other than the records office.

Sources

Last reviewed October 24, 2026. Next review due January 24, 2027. This page explains published rules to help you write your report. It is not legal advice; the official text linked above governs.