When must a New Brunswick corporation hold its annual meeting?

Within 15 months of the last one and no later than 6 months after the end of the previous financial year, unless all holders of voting shares extend it by up to 3 months.

New Brunswick Annual Corporate Records and Resolutions

Q: When is a New Brunswick annual return due?

On or before the last day of the month after the anniversary month, with its information as of the anniversary date.

New Brunswick annual corporate records requirements

Your New Brunswick 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 and 6 months of the year end
Written resolutions signed by every voting shareholder

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A corporation under New Brunswick's Business Corporations Act holds its annual meeting, or signs written resolutions in its place, within 15 months of the last one and 6 months of its year end, decides on its auditor each year, checks its significant control register, and files an annual return keyed to the month it was incorporated. Here is each rule with a link to the official text.

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)	Business Corporations Act s. 187 (1)
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. 85 (1), 95, 100
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. 99.3 (2), (3)
An auditor appointed at the annual meeting by ordinary resolution, unless a resolution is passed not to appoint one for the ensuing year	Each year	Act s. 105

What

When

Rule

Annual return to the Director

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

Business Corporations Act s. 187 (1)

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. 85 (1), 95, 100

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. 99.3 (2), (3)

An auditor appointed at the annual meeting by ordinary resolution, unless a resolution is passed not to appoint one for the ensuing year

Each year

Act s. 105

What New Brunswick requires

A corporation sends the Director an annual return, signed by a director or officer, on or before the last day of the month after its anniversary month, with its information as of the anniversary dateBusiness Corporations Act (New Brunswick) s. 187 (1) · General Regulation 81-147 s. 3.1
The directors call an annual meeting of shareholders not later than 18 months after incorporation, and after that not later than 15 months after the last annual meeting but no later than 6 months after the end of the preceding financial year; a resolution of all holders of voting shares can extend the time by up to 3 monthsBusiness Corporations Act (New Brunswick) s. 85 (1) and (4)
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 (or in signed counterparts), satisfies the Act's requirements for that meeting; a copy is kept with the minutesBusiness Corporations Act (New Brunswick) s. 95
Subject to the articles, a resolution in writing signed by all the directors entitled to vote on it (or in signed counterparts) is as valid as if passed at a meeting of directorsBusiness Corporations Act (New Brunswick) s. 75 (1)
The directors place before every annual meeting comparative financial statements for a period ending not more than 6 months before the meeting, and the auditor's report, if one has been appointedBusiness Corporations Act (New Brunswick) s. 100 (1)
The shareholders may appoint an auditor by ordinary resolution at each annual meeting; an incumbent auditor continues until a successor is appointed unless a resolution is passed not to appoint an auditor for the ensuing yearBusiness Corporations Act (New Brunswick) s. 105
The corporation keeps a register of individuals with significant control, takes reasonable steps at least once each financial year to keep it accurate, complete and up to date, and records new information within 15 daysBusiness Corporations Act (New Brunswick) s. 99.3

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, or in signed counterparts, satisfies the Act's requirements for that meeting. Subject to the articles, the directors can act by a resolution signed by all the directors entitled to vote.

When the year's business is due

The annual meeting, or the resolutions that replace it, comes within 15 months of the last one but no later than 6 months after the end of the previous financial year; a resolution of all holders of voting shares can extend that by up to 3 months. The financial statements placed before it cover a period ending no more than 6 months earlier.

The annual return goes to the Director by the last day of the month after the anniversary month, with its information as of the anniversary date.

The auditor and the significant control register

The shareholders appoint an auditor by ordinary resolution at each annual meeting, or pass a resolution not to appoint one for the ensuing year; otherwise the incumbent auditor stays on. The register of individuals with significant control is checked at least once each financial year, with new information recorded within 15 days.

Common mistakes

Holding the annual meeting more than 6 months after the year end without the unanimous extension.
Assuming an auditor ends automatically: in New Brunswick the incumbent continues unless a resolution not to appoint one is passed.
Filing the annual return after the end of the month following the anniversary month.
Never reviewing the significant control register.

Sources

Business Corporations Act (New Brunswick) s. 187 (1), checked October 25, 2026
General Regulation 81-147 s. 3.1, checked October 25, 2026
Business Corporations Act (New Brunswick) s. 85 (1) and (4), checked October 25, 2026
Business Corporations Act (New Brunswick) s. 95, checked October 25, 2026
Business Corporations Act (New Brunswick) s. 75 (1), checked October 25, 2026
Business Corporations Act (New Brunswick) s. 100 (1), checked October 25, 2026
Business Corporations Act (New Brunswick) s. 105, checked October 25, 2026
Business Corporations Act (New Brunswick) s. 99.3, 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.