What date does a Manitoba annual return speak to?

It is certified correct as of the last day of the anniversary month and is due by the last day of the following month.

Can a Manitoba written resolution be dated earlier than it was signed?

It can name its effective date, but that date cannot be earlier than the day the first shareholder (or, for directors, the first director) signed.

Manitoba Annual Corporate Records and Resolutions

Manitoba annual corporate records requirements

Your Manitoba annual corporate records have 6 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 every voting shareholder

Corporate Records Support from C$12 a month. 14-day free trial with up to 5 template downloads. Card required, nothing charged today, cancel anytime.

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.

Manitoba's Corporations Act sets a corporation's year: an annual meeting or a written resolution standing in for it, comparative financial statements, an auditor unless every shareholder agrees to go without, a significant control register reviewed each financial year, and an annual return certified as of the end of the month it was incorporated. Each rule below links to the Act or its regulation.

Last reviewed October 25, 2026 against the official sources listed below.

What	When	Rule
Annual return to the Director	By April 30, 2026 (the end of the month after the anniversary month)	The Corporations Act s. 121; Corporations Regulation s. 8
Annual meeting of shareholders, or a written resolution signed by all voting shareholders dealing with all its business, with financial statements for a period ended not more than 6 months before	By June 30, 2026	Act s. 127, 136, 149
Register of individuals with significant control checked to be accurate, complete and up to date; new information recorded within 15 days	At least once in each financial year	Act s. 21.1 (2), (3)
No auditor only if all shareholders, voting or not, consent (valid until the next annual meeting)	Each year	Act s. 157

What

When

Rule

Annual return to the Director

By April 30, 2026 (the end of the month after the anniversary month)

The Corporations Act s. 121; Corporations Regulation s. 8

Annual meeting of shareholders, or a written resolution signed by all voting shareholders dealing with all its business, with financial statements for a period ended not more than 6 months before

By June 30, 2026

Act s. 127, 136, 149

Register of individuals with significant control checked to be accurate, complete and up to date; new information recorded within 15 days

At least once in each financial year

Act s. 21.1 (2), (3)

No auditor only if all shareholders, voting or not, consent (valid until the next annual meeting)

Each year

Act s. 157

What Manitoba requires

Manitoba's annual return is due to the Director no later than the last day of the month after the anniversary month (the month of incorporation or amalgamation); a director, officer or agent signs it and certifies it correct as of the last day of the anniversary monthThe Corporations Act s. 121 · Corporations Regulation, M.R. 385/87 R s. 8
Annual meetings: the first within 18 months of the corporation coming into existence, each later one within 15 months of the one beforeThe Corporations Act s. 127
Shareholders can replace a meeting with one written resolution covering all its business, signed by everyone entitled to vote; it takes effect on the date it states, never earlier than the first signature, and a copy goes with the shareholders' minutesThe Corporations Act s. 136
Directors can act without meeting through a written resolution signed by all of them who may vote on it, effective from the date it states but not before the first director signed; a copy goes with the directors' minutesThe Corporations Act s. 112
Each annual meeting receives comparative statements for the last completed financial year, or a period ending at most six months before the meeting, plus any auditor's report and further information the articles, by-laws or a unanimous shareholder agreement call forThe Corporations Act s. 149 (1)
Going without an auditor takes a shareholder resolution that every shareholder consents to, holders of non-voting shares included, and is open only to a corporation that is not required to comply with section 154; it expires at the next annual meetingThe Corporations Act s. 157
Manitoba corporations keep a register of the individuals with significant control over them (names, dates of birth, addresses, tax residence, the dates and the way they hold control), review it at least once every financial year and enter anything new within 15 daysThe Corporations Act s. 21.1

Resolutions that stand in for meetings

Manitoba lets the shareholders deal with all of an annual meeting's business in one written resolution, signed by everyone entitled to vote. The resolution can carry its own effective date, as long as that date is not earlier than the day the first shareholder signed.

Directors work the same way: a resolution signed by every director entitled to vote counts as a meeting, from the date it names but never before the first signature. Both kinds of resolution are filed with the minutes.

The meeting and the statements

The first annual meeting comes within 18 months of the corporation coming into existence and every later one within 15 months of the one before. The comparative statements put before it run to the end of the last completed financial year, or to a date no more than six months before the meeting, so a December year end points to June 30.

Annual return, auditor and register

The annual return reaches the Director by the last day of the month following the anniversary month, signed by a director, officer or agent who certifies it correct as of the anniversary month's last day.

To go without an auditor, every shareholder, voting or not, must consent to the resolution, and it lapses at the next annual meeting. The significant control register is reviewed at least once each financial year and updated within 15 days of learning something new.

Common mistakes

Back-dating a written resolution to before the first signature: Manitoba does not allow it.
Letting only voting shareholders sign the decision to go without an auditor.
Certifying the annual return as of the filing date instead of the last day of the anniversary month.
Leaving the significant control register untouched from one financial year to the next.

Sources

The Corporations Act s. 121, checked October 25, 2026
Corporations Regulation, M.R. 385/87 R s. 8, checked October 25, 2026
The Corporations Act s. 127, checked October 25, 2026
The Corporations Act s. 136, checked October 25, 2026
The Corporations Act s. 112, checked October 25, 2026
The Corporations Act s. 149 (1), checked October 25, 2026
The Corporations Act s. 157, checked October 25, 2026
The Corporations Act s. 21.1, checked October 25, 2026

Last reviewed October 25, 2026. Next review due January 25, 2027. This page explains published rules to help you write your report. It is not legal advice; the official text linked above governs.