Ontario annual corporate records template

Ontario rules for this report

These rules are about how and when you report, not the template's fields. Check them before you deliver.

• Every Ontario corporation files an annual return with the Minister each year; a corporation that files a federal tax return delivers it within the time for that tax return for its last completed taxation year, which is 6 months after the year endCorporations Information Act s. 3.1 (1) · O. Reg. 400/21 s. 3 (2) and (3) · Income Tax Act s. 150 (1) (a)
• 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 meetingBusiness Corporations Act (Ontario) s. 94 (1) (a)
• 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 copy is kept with the minutes. A corporation that is not an offering corporation may instead use one signed by holders of a majority of the voting shares where all the business is by ordinary resolution, and then notifies the voting shareholders who did not sign within 10 business daysBusiness Corporations Act (Ontario) s. 104 (1) to (4)
• 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, and a copy is kept with the minutes of the directorsBusiness Corporations Act (Ontario) s. 129 (1) and (2)
• The directors place before each annual meeting financial statements for the last completed financial year ending not more than 6 months before the meeting, and the auditor's report, if anyBusiness Corporations Act (Ontario) s. 154 (1)
• A corporation that is not an offering corporation is exempt from appointing an auditor for a financial year if all of the shareholders consent in writing to the exemption for that yearBusiness Corporations Act (Ontario) s. 148
• The corporation keeps a register of individuals with significant control (name, date of birth, address, tax residence, when they became or ceased to be significant and how), 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 (Ontario) s. 140.2 (1), (3) and (4)
• The corporation keeps its articles and by-laws, minutes and resolutions of shareholders and of directors, a register of directors, a securities register, a register of ownership interests in land and the significant individuals register, at its registered office or another place in Ontario the directors chooseBusiness Corporations Act (Ontario) s. 140 (1) and (2)
• A notice of change is filed for every change in the information filed under the Corporations Information Act, such as directors, officers or addresses, within 15 days after the changeCorporations Information Act s. 4 (1)

What is in it

• DirectorsName, Address, Director since, Consent to act on file
• OfficersName, Office
• ShareholdersName, Class of shares, Number of shares, Voting
• Significant individualsName, Date of birth, Address, Citizenship or permanent residence, Resident in Canada for tax, Became significant, How they are significant
• Resolutions of the shareholdersThe shareholders' written resolutions for the year.
• Resolutions of the directorsThe directors' written resolutions for the year.
• NotesAnything else for the minute book this year: changes of address, share transfers, directors who resigned.

Rules last reviewed October 24, 2026. Read the full Ontario annual corporate records requirements.