LOCAL RULES

Saskatchewan annual corporate records requirements

Your Saskatchewan 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
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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 Saskatchewan's Business Corporations Act, 2021 has a yearly cycle of its own: an annual meeting or written resolutions in its place, financial statements before the shareholders, an auditor or a waiver signed by every shareholder, a significant control register checked every year, and 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.

Annual corporate recordsSASKATCHEWAN / FREE CALCULATOR

Filing calendar for 2026

WhatWhenRule
Annual return to the RegistrarBy April 30, 2026 (the end of the month after the anniversary month)The Business Corporations Act, 2021 s. 14-1; Regulations, 2022 s. 11-1
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 beforeBy June 30, 2026Act s. 11-2, 11-11, 13-2
Register of individuals with significant control checked to be accurate, complete and up to date; new information recorded within 15 daysAt least once in each financial yearAct s. 4-4 (2), (3)
No auditor only if the corporation is not a distributing corporation and all shareholders, voting or not, consent (valid until the next annual meeting)Each yearAct s. 13-9

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

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What Saskatchewan requires

  • Every corporation sends the Registrar an annual return by the last day of the month after its anniversary month (the month it was incorporated or amalgamated), except in the year of incorporation, with a list of its shareholdersThe Business Corporations Act, 2021 s. 14-1 and 14-2 ยท The Business Corporations Regulations, 2022 s. 11-1
  • The directors call an annual meeting of shareholders not later than 18 months after the corporation comes into existence, and after that not later than 15 months after the last annual meetingThe Business Corporations Act, 2021 s. 11-2
  • 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 meetings; a copy is kept with the minutesThe Business Corporations Act, 2021 s. 11-11
  • A resolution in writing signed by all the directors entitled to vote on it is as valid as if passed at a meeting of directors, an electronic signature counts, and a copy is kept with the directors' minutesThe Business Corporations Act, 2021 s. 9-18
  • 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 anyThe Business Corporations Act, 2021 s. 13-2
  • The shareholders of a corporation that is not a distributing corporation may resolve not to appoint an auditor, but only with the consent of all the shareholders, including those not otherwise entitled to vote; the resolution lasts until the next annual meetingThe Business Corporations Act, 2021 s. 13-9
  • A corporation that is not a distributing 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 daysThe Business Corporations Act, 2021 s. 4-4
  • The corporation keeps its articles and bylaws, minutes and resolutions of shareholders and directors, a securities register, its financial statements and the significant control register, and keeps accounting records for at least 6 yearsThe Business Corporations Act, 2021 s. 4-2

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 meetings. The directors act the same way, by a resolution signed by all the directors entitled to vote, and an electronic signature counts. Copies of both go with the minutes.

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 for the first), with financial statements for a period ending no more than 6 months earlier.

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 a list of its shareholders. None is due in the year of incorporation.

Auditor waiver and registers

A corporation that is not a distributing corporation can do without an auditor only if every shareholder, voting or not, consents, and only until the next annual meeting.

The records include a register of individuals with significant control, checked at least once each financial year, with new information recorded within 15 days. Accounting records are kept for at least 6 years.

Common mistakes

  • Having only the voting shareholders consent to the auditor waiver: every shareholder must consent.
  • Treating last year's auditor waiver as permanent: it ends at the next annual meeting.
  • Filing the annual return late: it is due by the end of the month after the anniversary month.
  • Never reviewing the significant control register after setting it up.

Sources

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.