What it tracks

Canada Business Corporations Act, s. 133 — directors shall call an annual meeting "not later than eighteen months after the corporation comes into existence; and (b) subsequently, not later than fifteen months after holding the last preceding annual meeting but no later than six months after the end of the corporation's preceding financial year." The current wording was enacted by S.C. 2001, c. 14, s. 56, which replaced s. 133 in full, six-month cap included (assented to 2001-06-14; in force by order under s. 237). In force 2001-11-24: ISED, "2001 Amendments" (page dated 2011-09-06) — "On November 24, 2001, Bill S-11 … came into force." Modelling: only the six-month cap is computed. The 18-month first-meeting limit and the 15-month limit since the last annual meeting are not, because the latter depends on the date the last meeting was actually held, which Standkeep does not hold; on a steady annual cadence the six-month cap binds first. Confirmed by the owner 2026-09-03.

CBCA s. 263 — "Every corporation shall send to the Director an annual return in the form and within the period that the Director fixes." The period is therefore fixed by the Director, not by the Act, and Corporations Canada's policy is the authoritative statement of it. Corporations Canada, Policy on annual filings under the Canada Business Corporations Act (page dated 2026-02-25) — "The deadline for filing an annual return is within the 60 days following a corporation's anniversary date." "The anniversary date is the date your corporation incorporated, amalgamated or continued under the CBCA." It is not the fiscal year end. The return cannot be filed before the anniversary date: "The information on the annual return must reflect the corporation's situation on its anniversary date of each year of filing." Dissolution: "While the law allows us to dissolve a corporation after one year of non-filing, it is our policy to only dissolve a corporation when it has not filed for two years." CBCA s. 263's current wording — "in the form and within the period that the Director fixes" — has been in force since 2018-05-01 (2018, c. 8, s. 42; the version in force 2003-01-01 to 2018-04-30 read "on the prescribed date"). effective_from is 2024-01-22 deliberately: the later of the two in-force dates that shape this version of the rule, the Director-fixed period and the ISC filing bundled with it since 2024-01-22 (see cbca.isc_filing). No government source dates the 60-day period itself. FIRST YEAR (decided 2026-09-03): Corporations Canada, Next steps following the incorporation of your business (page dated 2026-02-25) — "You do not need to file for the year the corporation was incorporated, amalgamated or continued." The engine therefore generates no instance for the anniversary date's own year; the first return falls the year after. Before this date Standkeep stated a return 60 days after incorporation, which no source supports.

Corporations Canada, Individuals with significant control: File your information (page dated 2026-03-20) — "If a corporation becomes aware of any change to any ISC information, the corporation will need to file the change within 15 days of recording the change in their ISC register." The event this rule is anchored on is the date the change was RECORDED in the register, not the date the corporation became aware of it. Updating the register itself is a separate clock (CBCA s. 21.1(3): within 15 days of becoming aware) and is not a filing, so it is not modelled as a Standkeep obligation.

Corporations Canada, Individuals with significant control: File your information (page dated 2026-03-20) — "Every year, at the same time as filing your annual return, you need to file information on your ISCs." On exclusions: "Very few CBCA corporations are excluded from that filing obligation. However, these corporations still need to file to confirm that the corporation is excluded." This rule therefore does NOT gate on isc_exempt. Start date and timing per the Policy on annual filings (2026-02-25): "Since January 22, 2024, corporations under the CBCA need to file information on their individuals with significant control (ISCs) at the same time as filing their annual return." Like the annual return it cannot be filed before the anniversary date.

Corporations Canada, Individuals with significant control: File your information (page dated 2026-03-20) — "When you incorporate, you will be required to file information on who your ISCs will be." "For amalgamation and continuance, you will need to file your ISC information within 30 days of the date on the Certificate of Amalgamation or on the Certificate of Continuance." The event this rule is anchored on is the date on the certificate. The "on incorporation" filing is part of incorporation itself, so a corporation that exists in Standkeep has already met it; only the 30-day amalgamation/continuance clock is modelled. Confirmed by the owner 2026-09-03.

Canada Business Corporations Act, s. 21.1(2) (consolidated, page dated 2026-08-20) — "The corporation shall, at the following times, take reasonable steps to ensure that it has identified all individuals with significant control over the corporation and that the information in the register is accurate, complete and up-to-date: (a) at least once during each financial year of the corporation; (b) on the request of the Director; and (c) at the times provided for in the regulations." The original 2019-06-13 version read "At least once during each financial year of the corporation, the corporation shall take reasonable steps …" — the frequency has not changed since the register duty began. s. 21.1(1)(f) requires the register to record "a description of each step taken in accordance with subsection (2)". CBCA Regulations s. 33 lists what reasonable steps include. Corporations Canada's plain-language page (2026-03-30) states the same: "Your corporation is required to update its register at least once a year, and within 15 days of becoming informed of any changes affecting the register." Modelling confirmed by the owner 2026-09-03: the duty is met within the financial year, so the due date is its last day; a review made earlier in the year satisfies it and the obligation is marked filed. The ISC-review template records the steps taken, as s. 21.1(1)(f) requires.

Business Corporations Act, R.S.O. 1990, c. B.16, s. 94(1)(a) (consolidation period 2025-10-01 to e-Laws currency date 2026-08-31) — the directors shall call an annual meeting "subsequently not later than fifteen months after holding the last preceding annual meeting". s. 104(1)(b): a written resolution signed by all voting shareholders satisfies the requirement. The clock runs from the date the last annual meeting was held (or the resolutions signed), which only the owner knows, so this rule is event-anchored on that date and is never derived from the year end: the OBCA has no six-month-after-year-end cap, and inventing one would state a deadline the Act does not. effective_from is a floor: the coming into force of the Revised Statutes of Ontario, 1990. PINNED 2026-09-04: s. 94 carries the source note "R.S.O. 1990, c. B.16, s. 94" and no amendment note of its own on e-Laws, so its wording is the 1990 revision's, unamended. effective_from is therefore the coming into force of the Revised Statutes of Ontario 1990 (1991-12-31) and is the section's own date, not a floor.

Business Corporations Act, R.S.O. 1990, c. B.16, s. 94(1)(a) (consolidation period 2025-10-01 to e-Laws currency date 2026-08-31) — the directors "shall call an annual meeting of shareholders not later than eighteen months after the corporation comes into existence and subsequently not later than fifteen months after holding the last preceding annual meeting". s. 104(1)(b): a resolution in writing signed by all shareholders entitled to vote "satisfies all the requirements of this Act relating to that meeting of shareholders". The section's own source note is "R.S.O. 1990, c. B.16, s. 94": the wording is the 1990 revision's, unamended. Unlike CBCA s. 133(1)(b), the OBCA sets NO cap of six months after the financial year end, so nothing here is anchored on the year end. This rule models the first limb only — eighteen months from coming into existence — generated once; the recurring fifteen-month limb is on.annual_meeting, anchored on the date of the last meeting. effective_from is a floor: the coming into force of the Revised Statutes of Ontario, 1990. PINNED 2026-09-04: s. 94 carries the source note "R.S.O. 1990, c. B.16, s. 94" and no amendment note of its own on e-Laws, so its wording is the 1990 revision's, unamended. effective_from is therefore the coming into force of the Revised Statutes of Ontario 1990 (1991-12-31) and is the section's own date, not a floor.

Business Corporations Act, R.S.O. 1990, c. B.16, s. 140.2(3) (consolidation period 2025-10-01 to e-Laws currency date 2026-08-31) — "At least once during each financial year of the corporation, the corporation shall take reasonable steps, in accordance with the regulations, if any, to ensure that it has identified all individuals with significant control over the corporation and that the information in the register is accurate, complete and up to date." In force 2023-01-01 (2021, c. 40, Sched. 2, s. 3(1)). s. 140.2(1)(f) requires the register to record "a description of each step taken as required by subsection (3)". s. 140.2(8): the section does not apply to an offering corporation, a corporation that offers its securities to the public under a provincial securities Act, a corporation listed on a designated stock exchange, a wholly-owned subsidiary of any of those, or a member of a prescribed class — the same classes Standkeep's isc_exempt flag describes. Offence: s. 258.1(1), in force 2023-01-01 (2021, c. 40, Sched. 2, s. 5). Modelling follows cbca.isc_register_review: the duty is met within the financial year, so the due date is its last day and an earlier review is marked filed. Ontario has NO filing of this register with the registry: Corporations Information Act s. 6.1 (2025, c. 15, Sched. 4, s. 1), which would let a regulation require one, is marked "not in force" on e-Laws as of 2026-08-31, and O. Reg. 400/21 requires none. RE-CHECKED 2026-09-04 on e-Laws: Corporations Information Act s. 6.1, which would let a regulation require an ISC return to be filed with the Minister, still carries "2025, c. 15, Sched. 4, s. 1 - not in force", and no regulation has been made under it. No Ontario ISC FILING rule is modelled, and the review rule stands as the only ISC obligation.

Corporations Registration Act, R.S.N.S. 1989, c. 101, s. 10(1) (Nova Scotia Legislature consolidation, page dated 2023-04-12) — "Every corporation holding a certificate of registration shall, annually in the month during which the anniversary of the incorporation of the corporation occurs, file with the Registrar a statement showing the name of its recognized agent in the Province, the names of its directors and of its officers and such other information as the Registrar requires." The obligation is therefore discharged within the anniversary month, so the deadline Standkeep states is that month's last day. s. 12(1) puts the annual registration fee on the same footing: payable "annually in the month during which the anniversary of the incorporation of the corporation occurs". Nova Scotia's Companies Act, R.S.N.S. 1989, c. 81, s. 98(4) treats this filing as compliance with its own annual-list duty. Nova Scotia companies are memorandum-and-articles companies; this statement, not a CBCA-style annual return, is the filing. effective_from is a floor: the Act is the Revised Statutes of Nova Scotia 1989. PINNED 2026-09-04: s. 10 of the Corporations Registration Act carries no amendment note of its own, so its wording is the 1989 revision's; effective_from is that revision's year. CONFIRMED 2026-09-04 against the registry's own words (novascotia.ca, Renew a business or non-profit registration with Registry of Joint Stock Companies): "Renewal is due in the anniversary month that the business or non-profit originally incorporated or registered. For example, if you originally incorporated in February, then you renew each February." That is the deadline this rule computes — the last day of that month. DEFAULT: the Act attaches no express strike-off to a missed statement; s. 12(1) puts the annual registration fee in the same month, and it is non-payment of that fee that the registry acts on, revoking the certificate of registration. The consequence below says that rather than inventing a filing penalty.

Corporations Registration Act, R.S.N.S. 1989, c. 101, ss. 5(1)(a), 7(1), 9(1) and 10 (Nova Scotia Legislature consolidation, page dated 2023-04-12; read in full 2026-09-10). THE DUTY ATTACHES TO THE REGISTRATION, NOT TO THE GOVERNING ACT. s. 10(1): "Every corporation holding a certificate of registration shall, annually in the month during which the anniversary of the incorporation of the corporation occurs, file with the Registrar a statement showing the name of its recognized agent in the Province, the names of its directors and of its officers and such other information as the Registrar requires." s. 5(1)(a) has the Registrar issue that certificate to "any federal corporation, any extra-provincial corporation and any foreign corporation that files with the Registrar a statement as required by Section 8", so a corporation incorporated elsewhere and registered in Nova Scotia holds one and owes s. 10(1). This rule is that population. Its sibling ns.annual_statement is the other: s. 5(5) — "Every company holding a certificate of incorporation under the Companies Act shall hold a certificate of registration under this Act" — puts every Nova Scotia company in scope by its governing act, so that rule is correctly gated on the governing jurisdiction and this one adds the registrants. The two populations are disjoint: a corporation is never registered extra-provincially in the province it is incorporated under. MEASURED FROM THE INCORPORATION ANNIVERSARY, NOT THE REGISTRATION: s. 10(1) says "the anniversary of the incorporation of the corporation", which for a federal corporation is its federal anniversary. The engine bounds the series by the registration all the same, because the duty cannot fall due before the corporation held the certificate. CONSEQUENCE: s. 7(1) — "If a corporation holding a certificate of registration fails to comply with any of the requirements of this Act … the Registrar may revoke its certificate of registration" — with s. 7(2) letting the Registrar withhold another until the default is cured. No amount is stated here: s. 12 sets the annual registration fee in the same month (nil for an extra-provincial corporation under s. 12(2B), a fixed sum for a federal or foreign one under ss. 12(2BA)-(2BB)), and CLAUDE.md §2 forbids computing amounts. ALTERNATIVE FILING, NOT A DIFFERENT DEADLINE: s. 10(2) lets a federal, extra-provincial or foreign corporation file a copy of the annual statement required where it is incorporated, if that document carries everything s. 10(1) requires. The date is unchanged. effective_from is a floor: s. 10 carries no amendment note of its own, so its wording is that of the Revised Statutes of Nova Scotia 1989, and the rule uses that revision's year. The engine only asks whether a version was in force on as_of, so a floor is as good as an enactment date.

Business Corporations Act, R.S.N.B., c. B-9.1, s. 85(1)(b) (Justice New Brunswick bilingual consolidation) — after the first meeting the directors shall call an annual meeting "not later than 15 months after holding the last preceding annual meeting, but no later than six months after the end of the corporation's preceding financial year". A written resolution signed by all voting shareholders satisfies the Act's meeting requirements. CORRECTED 2026-09-04: this rule was first written as event-anchored on the last meeting, on a reading of s. 85(1) that was truncated before the six-month clause, so a New Brunswick corporation was shown no meeting date at all. New Brunswick is one of three jurisdictions Standkeep models that carry the CBCA's six-month cap (cf. CBCA s. 133(1)(b) and PEI s. 102(b)), so the rule is now computed from the fiscal year end. Only the six-month cap is computed; the fifteen-month limb depends on the date the last meeting was actually held, which Standkeep does not hold, and on a steady annual cadence the six-month cap binds first — the same modelling as cbca.annual_resolutions and pe.annual_meeting. s. 187's own history note reads "1989, c.6, s.4; 2014, c.50, s.17; 2023, c.2, s.155"; s. 85 carries no amendment note of its own, so its wording is the Act's as consolidated.

Business Corporations Act, R.S.N.B., c. B-9.1, s. 187(1) (Justice New Brunswick bilingual consolidation) — "A corporation shall, on or before the last day of the month following the anniversary month of the corporation, send to the Director without notice an annual return in the form provided by the Director signed by a director or an officer of the corporation and the Director shall file it." The wording is the same shape Alberta, Manitoba and Saskatchewan use, so the rule uses the same due form. No return is generated for the year of incorporation, the policy stated expressly in Saskatchewan's regulation and by Corporations Canada, and applied to every anniversary-anchored rule. effective_from is a floor: the section's own history note reads "1989, c.6, s.4; 2014, c.50, s.17; 2023, c.2, s.155", so the current wording is in force at latest from the 2023 chapter. PINNED 2026-09-04: s. 187's own history note reads "1989, c.6, s.4; 2014, c.50, s.17; 2023, c.2, s.155", so the current wording is in force at latest from the 2023 chapter; effective_from is that chapter's year. The exact proclamation day within 2023 was not read. CONSEQUENCE CITED 2026-09-04: Business Corporations Act, R.S.N.B., c. B-9.1, s. 139(1) — the Director "may dissolve the corporation by issuing a certificate of dissolution under this section, or … apply to the Court for an order dissolving the corporation" when the corporation "(c) is in default in sending to the Director any fee, notice or document required by this Act". Unlike Prince Edward Island's equivalent, New Brunswick's paragraph (c) sets no period of default, so a single missed return engages it. OPENING DAY (read 2026-09-24): Service New Brunswick, Corporate Registry, "Filing an annual return — Information" (https://www.pxw1.snb.ca/snb7001/b/1000/CSS-FOL-SNB-45-6000B.pdf), under "Can I file early (before my anniversary date)?": "The annual return may be filed one month prior to the anniversary month. The information on the annual return must reflect the corporation's situation on its anniversary date of each year of filing." So the window opens on the first day of the month before the anniversary month (window_opens: first_day_of_month_offset -1) and closes on the last day of the month after it. The same document restates the deadline as "prior to the end of the month following its anniversary month", as s. 187(1) has it; the registry's HTML page (https://www2.snb.ca/content/snb/en/sites/corporate-registry/annual-return.html) words it "within the 30 days following a corporation's anniversary date", which is looser than the Act and is not what Standkeep states. The form is sent by the Registry "approximately 30 days prior to its anniversary month".

Business Corporations Act, R.S.N.B., c. B-9.1, s. 85(1)(a) (Justice New Brunswick bilingual consolidation) — the directors shall call an annual meeting of shareholders "not later than 18 months after the date of its incorporation or, in the case of an amalgamated corporation, the date of its certificate of amalgamation", and (b) subsequently not later than 15 months after the last preceding annual meeting, "but no later than six months after the end of the corporation's preceding financial year". A written resolution signed by all voting shareholders satisfies the Act's meeting requirements. This rule models the first limb, generated once; the recurring limb is nb.annual_meeting, which — like the CBCA and PEI, and corrected 2026-09-04 — carries the six-month cap and is therefore computed from the fiscal year end. s. 85 carries no amendment note of its own; effective_from is the Act's assent date, the earliest it could bear. effective_from is a floor: the Act was assented to on 1981-07-17 and s. 85 carries no later amendment note in this consolidation. DECIDED 2026-09-04: effective_from is the Act's assent date, 1981-07-17, which is the earliest the section could bear; the proclamation day within 1981 was not traced because the engine only asks whether a version was in force on `as_of`, and no `as_of` Standkeep will ever be given falls inside 1981.

Business Corporations Act, R.S.N.B., c. B-9.1, s. 99.3(2) (Justice New Brunswick bilingual consolidation) — "At least once during each financial year of a corporation, the corporation shall take reasonable steps, including any prescribed steps, to ensure that it has identified all individuals with significant control over the corporation and that the information in the register is accurate, complete and up-to-date." s. 99.3(1) requires the register at the registered office; s. 99.4 requires disclosure to the Director or a prescribed body. The isc_exempt flag carries the Act's own excluded classes. effective_from is a floor: New Brunswick's register provisions (ss. 99.11 to 99.4) were added by the 2023 amendments carried in this consolidation. PINNED 2026-09-04: New Brunswick's register provisions (ss. 99.11 to 99.4) are carried by the 2023 amendments in this consolidation; effective_from is that year. The exact proclamation day was not read.

Corporations Act, R.S.N.L. 1990, c. C-36, s. 217(a) (House of Assembly consolidation) — the annual meeting must be called "subsequently not later than 15 months after holding the last preceding annual meeting". Event-anchored on the date of the last meeting, which only the owner knows. effective_from is a floor: s. 217 carries the history note "1986 c12 s213" and the Act is the 1990 revision, R.S.N.L. 1990, c. C-36. PINNED 2026-09-04: s. 217 carries the history note "1986 c12 s213" and no later amendment; the Act is the 1990 revision, so effective_from is that revision's year.

Corporations Act, R.S.N.L. 1990, c. C-36, s. 408(1) (House of Assembly consolidation) — "A corporation shall in each year, on the first day of the month in which the anniversary of the date of its registration, amalgamation or revival, whichever is later, occurs, forward to the registrar an annual return in the form set by the registrar and accompanied by the proper fees." s. 408(3): "The registrar may strike off the register a corporation, other than a federal company, that neglects or refuses to file a return required under this section within the period limited for it." The section fixes the day the obligation arises; the deadline the registry states and enforces is the end of that month. Government of Newfoundland and Labrador, Registry of Companies, Annual Returns: "a corporation must file an Annual Return prior to the end of month in which the date of its registration, amalgamation, or revival, whichever is later, occurs"; "Companies will be able to file their annual return DURING the three month period up to the end of their anniversary month"; "Companies that have not filed by the end of their anniversary month will be placed in a status of 'Not in Good Standing' … and will eventually lead to involuntary dissolution or cancellation after three years of non-filing." Standkeep states the deadline the registry enforces — the last day of the anniversary month — because stating the first of the month would tell a customer a deadline has passed when the registry is still accepting the filing. Decided 2026-09-03. effective_from is a floor taken from the section's own history note, "1986 c12 s405; 2004 c14 s7": the current wording is in force at latest from the 2004 amendment. PINNED 2026-09-04: s. 408's own history note reads "1986 c12 s405; 2004 c14 s7", so the current wording is in force at latest from the 2004 amendment; effective_from is that year. RE-CHECKED 2026-09-04: the Government of Newfoundland and Labrador's Registry of Companies page on annual returns carries NO last-updated or revision date, so there is nothing dated to cite beyond its wording, quoted above. The statute-versus-registry divergence stands as recorded: s. 408(1) fixes the first day of the anniversary month, the registry enforces the end of it, and Standkeep states the registry's date because the earlier one would tell a customer a deadline had passed while the filing was still being accepted.

Corporations Act, R.S.N.L. 1990, c. C-36, s. 217(a) (House of Assembly consolidation) — the directors "shall call an annual meeting of shareholders not later than 18 months after the corporation comes into existence and subsequently not later than 15 months after holding the last preceding annual meeting". A written resolution signed by all voting shareholders satisfies the Act's meeting requirements. No six-month-after-year-end cap. First limb only, generated once. effective_from is a floor: s. 217 carries the history note "1986 c12 s213" and the Act is the 1990 revision, R.S.N.L. 1990, c. C-36. PINNED 2026-09-04: s. 217 carries the history note "1986 c12 s213" and no later amendment; the Act is the 1990 revision, R.S.N.L. 1990, c. C-36, so effective_from is that revision's year.

Corporations Act, R.S.N.L. 1990, c. C-36, s. 45.2(2) (House of Assembly consolidation; s. 45.2 added by 2021, c. 26, s. 2) — "At least once during each financial year of a corporation, the corporation shall take reasonable steps, including any prescribed steps, to ensure that it has identified all individuals with significant control over the corporation and that the information in the register is accurate, complete and up-to-date." s. 45.2(1)(f): the register records a description of each step taken; s. 45.2(3): information learned is recorded within 15 days, an internal record and not a Standkeep obligation. s. 503.1 creates offences respecting the register. The isc_exempt flag carries the Act's own excluded classes. effective_from is a floor taken from the section's own history note: s. 45.2 was added by 2021 c26 s2. PINNED 2026-09-04: s. 45.2 carries the note "2021 c26 s2", the chapter that added it; effective_from is that year. The exact proclamation day was not read.

Business Corporations Act, R.S.P.E.I. 1988, c. B-6.01, s. 102(b) (Legislative Counsel Office office consolidation, current to 2026-06-30) — after the first meeting, the directors shall call an annual meeting "not later than 15 months after holding the last preceding annual meeting, and not later than six months after the end of the corporation's preceding financial year". Prince Edward Island is the only province Standkeep models that has the CBCA's six-month cap (cf. CBCA s. 133(1)(b)), so this rule is computed from the fiscal year end rather than waiting on a recorded meeting date. Only the six-month cap is computed; the fifteen-month limb depends on the date the last meeting was actually held, which Standkeep does not hold, and on a steady annual cadence the six-month cap binds first — the same modelling as cbca.annual_resolutions. effective_from is a floor: the current Act was enacted by 2018, c. 22. PINNED 2026-09-04: The section carries no amendment note of its own; the Act itself is enacted by 2018, c. 22 (s. 224 carries that note), so effective_from is that chapter's year. The exact proclamation day was not read.

Business Corporations Regulations (Prince Edward Island), EC133/19, s. 49 (Legislative Counsel Office consolidation, current to 2022-06-04) — "The annual return referred to in section 224 of the Act shall be sent to the Director within 60 days after the anniversary date of incorporation of the corporation, and shall set out the required information as of the anniversary date." The duty is Business Corporations Act, R.S.P.E.I. 1988, c. B-6.01, s. 224 (office consolidation current to 2026-06-30): "Every corporation shall, on the prescribed date, send to the Director an annual return in the form approved by the Director and the Director shall file it." s. 224.1(1): a shareholder list goes with it. Prince Edward Island is the only province Standkeep models that uses the CBCA's 60-day period rather than a month-end one. effective_from is a floor: s. 49 comes from EC133/19. PINNED 2026-09-04: s. 49 of the Regulations carries the note "(EC133/19)", so effective_from is that order's year; the Act's own s. 224 carries "2018,c.22,s.224". The exact proclamation day was not read. CONSEQUENCE CITED 2026-09-04: Business Corporations Act, R.S.P.E.I. 1988, c. B-6.01, s. 167 — the Director may "dissolve a corporation by issuing a certificate of dissolution under this section if the corporation … (iii) is in default for a period of one year in sending to the Director any fee, notice or document required by this Act", after 120 days' notice to the corporation and each director and publication of that decision.

Business Corporations Act, R.S.P.E.I. 1988, c. B-6.01, s. 102(a) (Legislative Counsel Office office consolidation, current to 2026-06-30) — the directors shall call an annual meeting of shareholders "not later than 18 months after the corporation comes into existence; and (b) subsequently, not later than 15 months after holding the last preceding annual meeting, and not later than six months after the end of the corporation's preceding financial year." A written resolution signed by all voting shareholders satisfies the Act's meeting requirements. This rule models the first limb, generated once; the recurring limb is pe.annual_meeting, which — uniquely among the provinces Standkeep models, and like the CBCA — carries a six-month-after-year-end cap and can therefore be computed from the fiscal year end. effective_from is a floor: the current Act was enacted by 2018, c. 22. PINNED 2026-09-04: The section carries no amendment note of its own; the Act itself is enacted by 2018, c. 22 (s. 224 carries that note), so effective_from is that chapter's year. The exact proclamation day was not read.

Business Corporations Act, R.S.P.E.I. 1988, c. B-6.01, s. 28.1(2) (Legislative Counsel Office office consolidation, current to 2026-06-30) — "At least once during each financial year of a corporation, the corporation shall take reasonable steps to ensure that it has identified all individuals with significant control over the corporation and that the information in the register is accurate, complete and up-to-date." s. 28.1(1)(f): the register records a description of each step taken. The section "does not apply to a corporation that is (a) a distributing corporation; or (b) a member of a prescribed class" — the classes Standkeep's isc_exempt flag describes. Added by 2019, c. 20, s. 2. effective_from is a floor: s. 28.1 was added by 2019, c. 20, s. 2. PINNED 2026-09-04: s. 28.1 carries the note "2019,c.20,s.2", the chapter that added it; effective_from is that year. The exact proclamation day was not read.

Business Corporations Act, R.S.Y. 2002, c. 20, s. 135(1)(a) (Yukon laws site, unofficial consolidation) — the annual meeting must be called "subsequently not later than 15 months after holding the last preceding annual meeting". Written resolutions of all voting shareholders satisfy it. Event-anchored on the date of the last meeting, which only the owner knows. PINNED 2026-09-04: s. 135 carries no amendment note of its own in the consolidation read; effective_from is the same floor the other Yukon rules use.

Business Corporations Regulation, O.I.C. 2015/006, s. 17(1) (Yukon laws site) — "For the purposes of subsection 267(1) of the Act, the date by which a corporation must send an annual return to the registrar is a date not later than the last day of the month immediately following the month in which the corporation's anniversary date occurs." s. 17(2) defines the anniversary date for an amalgamated or revived corporation. The duty is the Business Corporations Act, R.S.Y. 2002, c. 20, s. 267(1): "Every corporation shall, on the prescribed date, send to the registrar an annual return in the prescribed form and the registrar shall file it." Government of Yukon, File annual return for a Yukon corporation, states the same and cites the same subsection: "A corporation has to meet the requirements of subsection 267(1) of the Business Corporations Act. This means submitting its annual return by the last day of the month after its incorporation anniversary. For example, the incorporation anniversary is June 1, so the corporation must file its return by July 31 that year." The Act's s. 293(1) uses the identical wording for extra-territorial corporations. Read from the Yukon laws site in a browser: it refuses automated readers. PINNED 2026-09-04: effective_from is the year of O.I.C. 2015/006, the order that made the Regulation prescribing this date. The exact coming into force within 2015 was not read. CONSEQUENCE CITED 2026-09-04: Business Corporations Act, R.S.Y. 2002, c. 20, s. 214(1)(c) — where a corporation "is in default for a period of one year in sending to the registrar any notice or document required by this Act … the registrar may dissolve the corporation by issuing a certificate of dissolution under this section or may apply to the Supreme Court for an order dissolving the corporation", subject to the notice requirements in s. 214(2).

Business Corporations Act, R.S.Y. 2002, c. 20, s. 135(1)(a) (Yukon laws site, unofficial consolidation) — the directors "shall call an annual meeting of shareholders to be held not later than 18 months after (i) the date of its incorporation, or (ii) the date of its certificate of amalgamation, in the case of an amalgamated corporation, and subsequently not later than 15 months after holding the last preceding annual meeting". A resolution in writing signed by all the shareholders entitled to vote satisfies the Act's meeting requirements. No six-month-after-year-end cap, so nothing is anchored on the fiscal year end. First limb only, generated once. PINNED 2026-09-04: s. 135 carries no amendment note of its own in the consolidation read; effective_from is the same floor the other Yukon rules use.

Business Corporations Act, R.S.Y. 2002, c. 20, s. 23.1(3)(a) (Yukon laws site, unofficial consolidation) — the corporation shall take reasonable steps to ensure it has identified all individuals with significant control and that the register is accurate, complete and up to date "(a) at least once during each financial year of the corporation; (b) on the request of the registrar; and (c) at the prescribed times." s. 23.1(4): information learned is recorded within 15 days, an internal record and not a Standkeep obligation; s. 23.3 requires disclosure to the registrar. Only the annual limb is modelled: the other two are triggered by the registrar or the regulations, not by the calendar. Read in a browser; the Yukon laws site refuses automated readers. PINNED 2026-09-04: effective_from is a floor: s. 23.1 was added by Yukon's beneficial-ownership amendments and the consolidation read carries no per-section date, so the Regulation year is used as the earliest defensible date. PINNED 2026-09-04, and CORRECTED: Yukon's register provisions, ss. 23.1 to 23.6, carry the note "[S.Y. 2024, c. 13, s. 4]" — the chapter that added them. effective_from was 2015 (taken from the Regulation that prescribes the annual-return date, which has nothing to do with the register) and is now the 2024 chapter's year. The earlier date claimed a duty that did not yet exist. The exact proclamation day within 2024 was not read; the engine only asks whether a version was in force on `as_of`.

Business Corporations Act, S.N.W.T. 1996, c. 19, s. 134(1)(a) (Department of Justice office consolidation, amendments to S.N.W.T. 2025, c. 2) — the annual meeting must be called "subsequently not later than 15 months after holding the last preceding annual meeting". Written resolutions of all voting shareholders satisfy it. Event-anchored on the date of the last meeting, which only the owner knows.

Business Corporations Act, S.N.W.T. 1996, c. 19, s. 270(2) (Department of Justice office consolidation, amendments to S.N.W.T. 2025, c. 2) — "Every corporation shall, on or before the last day of the month immediately following its anniversary month, file an annual return in prescribed form with the Registrar." s. 270(1): the anniversary month "means the month in each year that is the same as the month in which the corporation was incorporated or a certificate of amalgamation was issued to the corporation"; s. 270(3) excuses a newly continued corporation whose first return would fall within six months of continuance. s. 292(2) uses the same wording for registered extra-territorial corporations. The Act came into force 1998-04-01 (SI-005-98). DECIDED 2026-09-04: s. 270(3) excuses a corporation continued into the territory whose first return would otherwise fall within six months of continuance. Standkeep does not hold a continuance date separately from the incorporation date, so the exception is not modelled. It can only ever make a date LATER, never earlier, so an unmodelled exception here shows a corporation a deadline it does not yet owe rather than hiding one it does — the same safe direction §6 takes for `when_undeclared` and the omitted holidays. Not an open question. OPENING DAY (read 2026-09-24): Department of Justice, Corporate Registries, "Guidelines and fee information for: Form 17 – Annual Return" (https://www.justice.gov.nt.ca/en/files/nwt-corporations/FORM%2017/FORM%2017%20BCA%20TER%20inst.en.pdf): "The Annual Return must be submitted each year on or after the day and month of incorporation OR amalgamation." So the window opens on the anniversary itself (window_opens: on_anchor). The registry's page (https://www.justice.gov.nt.ca/en/nwt-corporations/) restates the deadline: "Annual returns (Form 17) for all corporations are due by the end of the month following the anniversary date of incorporation/amalgamation."

Business Corporations Act, S.N.W.T. 1996, c. 19, s. 134(1)(a) (Department of Justice office consolidation, amendments to S.N.W.T. 2025, c. 2) — the directors "shall call an annual meeting of shareholders to be held not later than 18 months after (i) the date of its incorporation, or (ii) the date of its certificate of amalgamation, in the case of an amalgamated corporation, and subsequently not later than 15 months after holding the last preceding annual meeting". A resolution in writing signed by all the shareholders entitled to vote satisfies the Act's meeting requirements. No six-month-after-year-end cap, so nothing is anchored on the fiscal year end. First limb only, generated once.

Business Corporations Act, S.N.W.T. 1996, c. 19 as duplicated for Nunavut, s. 134(1)(a) (Nunavut Legislation consolidation) — the annual meeting must be called "subsequently not later than 15 months after holding the last preceding annual meeting". Written resolutions of all voting shareholders satisfy it. Event-anchored on the date of the last meeting, which only the owner knows. AMENDMENTS CHECKED 2026-09-04: the five amendments the Nunavut site lists as uncollected were read in full, and none touches s. 270 or s. 134. S.Nu. 2017, c. 22, s. 1 amends the FRENCH version of the definition of "associate" in s. 1. S.Nu. 2021, c. 19, s. 90 (Mental Health Act, assented 2021-06-08) replaces subparagraph 106(1)(c)(i) with a reference to a certificate of incompetence. S.Nu. 2023, c. 17, s. 2 amends the French versions of ss. 14(3) and 136(3). S.Nu. 2025, c. 14, s. 10 (assented 2025) replaces "in the Nunavut Gazette" with a registrar's website in ss. 13(4)(a), 214, 215(4), 225(7), 268(2)(b)(v), 289(4), 290(2), 291(2)(a) and 294 — s. 268, not s. 270. S.Nu. 2025, c. 15, s. 1 (assented 2025-06-03) changes "bona fide" to "good faith" in s. 148(2)(c), repeals s. 209(3), and replaces "ex parte" and "in camera" in ss. 232 and 235. No amendment adds a register of individuals with significant control, which is why no Nunavut register rule is modelled. The 2015 consolidation is therefore current for the provisions this rule and nu.first_annual_meeting/nu.annual_meeting rely on.

Business Corporations Act, S.N.W.T. 1996, c. 19 as duplicated for Nunavut, s. 270(2) (Nunavut Legislation consolidation, in force 1998-04-01 by SI-005-98) — "Every corporation shall, on or before the last day of the month immediately following its anniversary month, file an annual return in prescribed form with the Registrar." s. 270(1) defines the anniversary month as the month of incorporation or of the certificate of amalgamation; s. 270(3) excuses a newly continued corporation whose first return would fall within six months of continuance. The identical provision is in force in the Northwest Territories, whose own consolidation is current to S.N.W.T. 2025, c. 2 and carries the same words (nt.annual_return). AMENDMENTS CHECKED 2026-09-04: the five amendments the Nunavut site lists as uncollected were read in full, and none touches s. 270 or s. 134. S.Nu. 2017, c. 22, s. 1 amends the FRENCH version of the definition of "associate" in s. 1. S.Nu. 2021, c. 19, s. 90 (Mental Health Act, assented 2021-06-08) replaces subparagraph 106(1)(c)(i) with a reference to a certificate of incompetence. S.Nu. 2023, c. 17, s. 2 amends the French versions of ss. 14(3) and 136(3). S.Nu. 2025, c. 14, s. 10 (assented 2025) replaces "in the Nunavut Gazette" with a registrar's website in ss. 13(4)(a), 214, 215(4), 225(7), 268(2)(b)(v), 289(4), 290(2), 291(2)(a) and 294 — s. 268, not s. 270. S.Nu. 2025, c. 15, s. 1 (assented 2025-06-03) changes "bona fide" to "good faith" in s. 148(2)(c), repeals s. 209(3), and replaces "ex parte" and "in camera" in ss. 232 and 235. No amendment adds a register of individuals with significant control, which is why no Nunavut register rule is modelled. The 2015 consolidation is therefore current for the provisions this rule and nu.first_annual_meeting/nu.annual_meeting rely on.

Business Corporations Act, S.N.W.T. 1996, c. 19 as duplicated for Nunavut, s. 134(1)(a) (Nunavut Legislation consolidation) — the directors "shall call an annual meeting of shareholders to be held not later than 18 months after (i) the date of its incorporation, or (ii) the date of its certificate of amalgamation, in the case of an amalgamated corporation, and subsequently not later than 15 months after holding the last preceding annual meeting". A resolution in writing signed by all the shareholders entitled to vote satisfies the Act's meeting requirements. No six-month-after-year-end cap, so nothing is anchored on the fiscal year end. First limb only, generated once. AMENDMENTS CHECKED 2026-09-04: the five amendments the Nunavut site lists as uncollected were read in full, and none touches s. 270 or s. 134. S.Nu. 2017, c. 22, s. 1 amends the FRENCH version of the definition of "associate" in s. 1. S.Nu. 2021, c. 19, s. 90 (Mental Health Act, assented 2021-06-08) replaces subparagraph 106(1)(c)(i) with a reference to a certificate of incompetence. S.Nu. 2023, c. 17, s. 2 amends the French versions of ss. 14(3) and 136(3). S.Nu. 2025, c. 14, s. 10 (assented 2025) replaces "in the Nunavut Gazette" with a registrar's website in ss. 13(4)(a), 214, 215(4), 225(7), 268(2)(b)(v), 289(4), 290(2), 291(2)(a) and 294 — s. 268, not s. 270. S.Nu. 2025, c. 15, s. 1 (assented 2025-06-03) changes "bona fide" to "good faith" in s. 148(2)(c), repeals s. 209(3), and replaces "ex parte" and "in camera" in ss. 232 and 235. No amendment adds a register of individuals with significant control, which is why no Nunavut register rule is modelled. The 2015 consolidation is therefore current for the provisions this rule and nu.first_annual_meeting/nu.annual_meeting rely on.

Income Tax Act, para. 150(1)(a) — a return shall be filed "in the case of a corporation, by or on behalf of the corporation within six months after the end of the year". CRA, When to file your corporation income tax return (page dated 2025-05-26) — "File your return within six months of the end of each tax year. The tax year of a corporation is its fiscal period." "When the corporation's tax year ends on the last day of a month, file the return by the last day of the sixth month after the end of the tax year." "When the last day of the tax year is not the last day of a month, file the return by the same day of the sixth month after the end of the tax year." The CRA's own examples (31 Aug → 28 Feb; 23 Sep → 23 Mar) are the offset_months clamp policy exactly. effective_from is a floor, not an enactment date: the corporate six-month deadline in para. 150(1)(a) is present, in its current wording, in the earliest consolidated version on the Justice Laws Website (in force 2004-08-31); the history note traces the section to R.S., 1985, c. 1 (5th Supp.), s. 150, older than the online record. The rule was demonstrably in force on that date, which is all the engine's version selection asks. Not gated on an RC tax account: a resident corporation must file a T2 whether or not one has been entered in Standkeep, and gating would let a missing entry silently suppress the largest deadline in the product.

Income Tax Act, s. 248(1) "balance-due day", para. (d) — for a corporation, "the day that is three months after the day on which the taxation year … ends" where (A) an amount was deducted under section 125 (the small business deduction) for the current or preceding year, (B) the corporation is a CCPC throughout the year, and (C) the taxable-income tests are met; otherwise the day that is two months after. CRA, Balance-due day (page dated 2026-01-21), citing ITA paragraph 157(1)(b) — "Generally, all corporation taxes (except Part III and Part XII.6) charged under the Income Tax Act are due two months after the end of the tax year." "However, for Parts I, VI, VI.1, and XIII.1 tax, the balance of tax is due three months after the end of the tax year if conditions 1 and 2 that follow are met, as well as condition 3 or 4": (1) the corporation is a CCPC throughout the tax year; (2) it claimed the small business deduction for the current or previous tax year; (3) its previous-year taxable income does not exceed its business limit (if not associated); or (4) the associated group's total taxable incomes do not exceed their total business limits. effective_from is a floor, not an enactment date: para. (d) of the "balance-due day" definition is present, in its current wording, in the earliest consolidated version of s. 248 on the Justice Laws Website (in force 2004-08-31); the provision is older than the online record. The three-month day turns solely on the owner's declaration claims_small_business_deduction (CLAUDE.md §2 — stated, never derived); an undeclared corporation is told the two-month day, confirmed by the owner 2026-09-03. Not gated on an RC tax account, for the same reason as cra.t2_return. DECIDED 2026-09-04. (1) The further CCPC conditions are already disclosed to the reader: this rule's own source_note says the three-month day applies to "a Canadian-controlled private corporation that claimed the small business deduction and meets the CRA's further conditions", and it is that sentence the corporation page and /deadlines render. Nothing further is needed from counsel for a factual note; the §2 disclaimer sits on every page besides. (3) Month-end handling for a year end on the last day of a short month: neither the CRA's balance-due page nor Guide T4012 states a last-day-of-month rule for the balance-due day, unlike the T2 filing deadline, so the rule keeps month_end clamp — the earlier date, the side §2 requires.

Excise Tax Act, s. 238(1) — where the reporting period is the fiscal year, the return is due (a)(iii) "in any other case, within three months after the end of the year"; (b) "in every other case, within one month after the end of the reporting period of the registrant". CRA, Reporting requirements and deadlines – File your GST/HST return (page dated 2026-05-13) — "For most businesses that file annually, your filing and final payment deadline is 3 months after your fiscal year-end." "If your reporting period is monthly or quarterly, your filing and payment deadline is 1 month after the end of the reporting period." The CRA's own example for an annual filer with a 31 December year end is a 31 March deadline. The April 30 / June 15 exception applies only where "You are an individual with a business (a sole proprietor)" and so never to a corporation. effective_from is a floor, not an enactment date: the three-month deadline for an annual filer is present in the earliest consolidated version of s. 238(1) on the Justice Laws Website (in force 2003-01-01, then numbered (a)(i)); 2010, c. 12, s. 73, in force 2010-07-12, renumbered it to (a)(iii) and inserted the listed-financial-institution item without changing it. Reporting periods (ETA s. 243): the annual period is the fiscal year; a quarterly or monthly filer's fiscal quarters and months are determined by the registrant, which must notify the Minister of the first and last day of each (s. 243(3)), within the Act's limits — the first quarter begins on the first day of the fiscal year and the last ends on its last day (s. 243(1)(b)), a quarter is shorter than 120 days and, other than the first and last, longer than 83 (s. 243(1)(c)–(d)), a month is shorter than 36 days (s. 243(2)(b)). Standkeep therefore takes the periods as a fact the owner states from their CRA account — aligned to the fiscal year end, or typed — and never derives them from the year end alone. The sub-annual reminder ladder is shorter (7, 3, 1, 0 days) because a monthly filer has twelve of these a year. Built 2026-09-03. MONTH END, decided 2026-09-03: a period that ends on the last day of a month is due on the last day of the following month (or of the third month, annually) — a monthly period ending 28 February is due 31 March, not 28 March. The Interpretation Act, R.S.C. 1985, c. I-21, s. 28(c) read alone would give the 28th, but this is not how either administrator states the deadline: the CRA's T2 convention (T4012 — a tax year ending on the last day of a month is due on the last day of the sixth month after) is the reading cra.t2_return already carries, every example on the CRA's deadlines page (31 March → 30 April, 31 July → 31 August, 31 August → 30 November, 31 October → 30 April) is consistent with it, and Revenu Québec, which administers the identical combined GST/HST–QST return for Quebec registrants, publishes 31 March for a period ending 28 February 2026 in its 2026 remittance schedule (revenuquebec.ca, Remittance Schedules of the QST and GST/HST). Before this date the rule clamped, which for a February period was three days early — the safe side, but not what the administrators state; the change is recorded here so the two readings of the same return agree (rq.qst_return). DECIDED 2026-09-04, both points closed rather than left open. (1) The six-month period in ETA s. 238(1)(a)(i) is for a LISTED FINANCIAL INSTITUTION. Standkeep does not ask whether a corporation is one, and the small owner-operated corporations it is built for are not; modelling it would need a fact the product deliberately does not collect (§2). Not modelled, stated here. (2) Month-end handling for a period ending on the last day of a short month: neither the Act nor the CRA's deadlines page states a last-day-of-month rule for GST/HST, unlike the T2. The rule keeps month_end clamp — a quarter ending 30 June is due 30 July, not 31 July — which is the EARLIER date and the side §2 requires. This is now a recorded decision, not a question for an accountant: the sources were read on 2026-09-02 and re-read 2026-09-04, and neither supports the later reading.

Taxation Act, CQLR c. I-3, s. 1000(2)(a) (LégisQuébec, up to date to 2026-04-07; this version of s. 1000 in force 2025-10-28) — the fiscal return "must be filed … in the case of a corporation, by or on behalf of the corporation within six months from the end of its taxation year". A corporation constituted in Quebec is presumed to be one that files a Quebec return; the rule is gated on the governing jurisdiction because Standkeep does not hold a Revenu Québec account identifier. Modelling: "within six months from the end" is read as ordinary month arithmetic clamped to the target month (30 April → 30 October), which is never later than the CRA's month-end-preserving T2 date. No next-business-day roll is carried: Revenu Québec's public statement of one has not been read for corporations, and the roll only ever yields a later date. Reminder only, no computation (CLAUDE.md §2). PINNED 2026-09-04: effective_from is now the earliest consolidated version of s. 1000 that LégisQuébec publishes (2006-03-01), the same floor convention CLAUDE.md §6 uses for the federal rules. Note that LégisQuébec's dated-version URLs return the current text of a long section rather than the historical text, so an earlier wording cannot be ruled out from the site alone; the floor is therefore conservative, and the engine only ever asks whether a version was in force on as_of. CONFIRMED 2026-09-04 against Revenu Québec's own guidance (Impôt des sociétés, revenuquebec.ca/fr — the English site no longer carries a corporations section, and the site refuses automated readers, so it was read in a browser): "Une société qui doit produire le formulaire Déclaration de revenus des sociétés (CO-17) doit nous le transmettre dans les six mois qui suivent la fin de son année d'imposition." It states no last-day-of-month rule, so this rule keeps month_end clamp — the earlier date and the safe side. ROLL: Revenu Québec DOES state one — "Si le délai qui vous est accordé pour produire une déclaration expire un samedi, un dimanche ou un jour férié, ce délai est prolongé jusqu'au jour ouvrable suivant." It is deliberately NOT carried. `next_business_day` needs a closed-day set, and Quebec's "jour férié" includes days the engine's holiday module omits on purpose (Saint-Jean-Baptiste, and the Civic Holiday question — see §6). Omitting the roll yields the EARLIER date, and §6 keeps the statutory date as `due_date` regardless, so nothing a reminder runs off changes.

Taxation Act, CQLR c. I-3, s. 1027, first paragraph, subparagraph b (LégisQuébec, up to date to 2026-04-07) — every corporation shall pay "on or before the corporation's balance-due day for its taxation year, the remainder of the corporation's tax payable for the year"; and s. 1, "balance-due day" — "where the taxpayer is a corporation, the last day of the two-month period ending after the end of the year". Unlike the federal Income Tax Act's s. 248(1) definition, the Quebec definition has no three-month case for a Canadian-controlled private corporation claiming the small business deduction, so this rule does not depend on the owner's declaration and is the same date for every corporation: "the last day of the two-month period" is the month end preserved (28 February → 30 April). Reminder only, no computation (CLAUDE.md §2). effective_from is a floor: the consolidation read; the definition's own history was not traced. PINNED 2026-09-04: effective_from is now the earliest consolidated version of s. 1 that LégisQuébec publishes (2006-03-01), the same floor convention CLAUDE.md §6 uses for the federal rules; the corporate limb of the "balance-due day" definition is present in every version the site serves. LégisQuébec's dated-version URLs return the current text of s. 1 rather than the historical text, so the floor is conservative. CONFIRMED 2026-09-04 against Revenu Québec's own guidance (Impôt des sociétés, revenuquebec.ca/fr, read in a browser): "Si une société a un solde à payer … elle doit payer ce solde dans les deux mois qui suivent la fin de son année d'imposition si elle ne veut pas payer d'intérêts." The page describes the small business deduction as a rate reduction for a CCPC and attaches NO three-month balance-due case to it, matching the Act. The rule therefore stays a flat two months for every corporation and does not depend on the owner's declaration, unlike cra.tax_balance.

O. Reg. 400/21 (General, under the Corporations Information Act), s. 3(3) (consolidation period 2021-10-19 to e-Laws currency date 2026-08-31, no amendments) — "A corporation that is required to file a tax return under section 150 of the Income Tax Act (Canada) shall deliver the annual return within the time period for delivery of its tax return for its last completed taxation year." The duty itself is Corporations Information Act, R.S.O. 1990, c. C.39, s. 3.1(1) (in force 2009-01-01, 2007, c. 11, Sched. B, s. 1(2)): "Every corporation, other than a corporation of a class exempted by the regulations, shall file a return each year with the Minister … within the prescribed time." O. Reg. 400/21, s. 11(2) lists corporations subject to the Business Corporations Act as a class that must file; s. 11(3) exempts a corporation in a year in which it is not required to file a tax return. The registry states the same period in plain words: Ontario Business Registry page (Updated 2026-08-11) — "Corporations must file an Annual Return through the OBR each year within 6 months of their fiscal year-end." Modelling: the deadline is the Income Tax Act s. 150(1)(a) filing period, so it is expressed as the same date as cra.t2_return rather than typed again. The CRA's next-business-day roll is not carried over: the regulation adopts the statutory period, and the Ontario Business Registry is a different administrator that publishes no such statement. Consequences: Corporations Information Act s. 14(1) — a corporation that contravenes the Act "is liable to a fine of not more than $2,000 or, if such person is a corporation, to a fine of not more than $25,000"; Business Corporations Act, R.S.O. 1990, c. B.16, s. 273.2 — the Director "may refuse to [endorse a certificate] if a corporation is in default of a filing requirement under the Corporations Information Act"; s. 240(1) — cancellation of a certificate of incorporation "where sufficient cause is shown to the Director". effective_from is the date O. Reg. 400/21 came into force with the Ontario Business Registry; the same timing had stood under R.R.O. 1990, Reg. 182, s. 2.3(4) (O. Reg. 335/21) and, before that, the return was filed with the T2. VERIFIED AGAINST THE EXEMPTION 2026-09-10, which is what makes CLAUDE.md §6's headline claim true rather than asserted: O. Reg. 400/21 s. 11(2) reads "All corporations are exempt from filing under section 3.1 of the Act except for the following classes: 1. Corporations subject to the Business Corporations Act. 2. Corporations subject to the Corporations Act. 3. Foreign corporations that have a licence endorsed under the Extra-Provincial Corporations Act. 4. Corporations subject to the Not-for-Profit Corporations Act, 2010." A federal corporation registered extra-provincially in Ontario is in none of those classes — it is not subject to the OBCA, and it is not a *foreign* corporation licensed under the EPCA — so it files no Ontario annual return, and this rule's gate on the governing jurisdiction is right. s. 11(3) narrows the class further (exempt in a year with no federal tax return) and adds none back. What such a corporation does owe is the s. 4 notice of change, which s. 11 does not touch: on.notice_of_change_extra_provincial.

Corporations Information Act, R.S.O. 1990, c. C.39, s. 2(2) (consolidation period 2025-11-27 to e-Laws currency date 2026-08-31) — "Subject to subsection (3), the initial return must be filed within 60 days after the date of incorporation, amalgamation or continuation of the corporation." Current wording in force 2021-10-19 (2017, c. 20, Sched. 6, s. 68(2)). s. 2(1) requires the return of every corporation other than an extra-provincial corporation or an exempted class. Modelling: the clock runs from the corporation's incorporation date as entered in Standkeep; it is generated once and only surfaces for a corporation whose 60 days fall inside the reminder window, so an established corporation never sees a stale initial return. Consequences: s. 14(1) fine; Business Corporations Act s. 273.2 refusal to endorse while in default. RESOLVED 2026-09-04 in the app rather than in the rule: the corporation form's incorporation-date field carried no guidance, while the anniversary-date field did. It now reads "For an amalgamated or continued corporation, the date on that certificate — the first annual meeting and, in Ontario and Quebec, the initial return or declaration are all counted from it." The 60 days therefore run from the right certificate for such a corporation, without a second anchor in the engine.

Corporations Information Act, R.S.O. 1990, c. C.39, s. 4(1) (consolidation period 2025-11-27 to e-Laws currency date 2026-08-31) — "Subject to subsections (2.1), (3), (4) and (5), every corporation shall file with the Minister a notice of change for every change in the information filed under this Act, within 15 days after the day the change takes place." Current wording in force 2021-10-19 (2017, c. 20, Sched. 6, s. 70(1, 2)). The registry's page (Updated 2026-08-11) says the same: "You must report any changes within 15 days." Modelling: event-anchored on the day the change took place, as recorded by the owner; the exceptions in s. 4(3) to (5) (a director's retirement and re-election, and changes already reported in an annual return) are not modelled and the owner records only changes that need a notice. Consequences: s. 14(1) fine; Business Corporations Act s. 273.2 refusal to endorse while in default.

Corporations Information Act, R.S.O. 1990, c. C.39, ss. 1(1), 3 and 4 (read in a browser on e-Laws 2026-09-10 — the site serves automated readers a JavaScript notice; consolidation period from 2025-11-27, e-Laws currency date 2026-08-31), with O. Reg. 400/21 s. 11. THE DUTY REACHES AN EXTRA-PROVINCIAL CORPORATION BY DEFINITION. s. 4(1): "Subject to subsections (2.1), (3), (4) and (5), every corporation shall file with the Minister a notice of change for every change in the information filed under this Act, within 15 days after the day the change takes place." s. 1(1) defines "corporation" as "any corporation with or without share capital wherever or however incorporated and includes an extra-provincial corporation", and defines an extra-provincial corporation as one "incorporated or continued otherwise than by or under the authority of an Act of the Legislature" — which is what a federal corporation is. O. Reg. 400/21 s. 11 exempts classes of corporation from ss. 2, 3 and 3.1 of the Act and NOT from s. 4, so no exemption reaches this duty. The information a change is measured against is whatever the corporation last filed under the Act, which for this population is its s. 3 initial return: O. Reg. 400/21 s. 5(1)3 puts it as "any changes in the information set out in the return or notice that the corporation most recently filed under the Act". READ TO THE END OF THE SECTION — four carve-outs, and two of them are this population's: s. 4(2.1) requires a notice "forthwith" — not within 15 days — after a change in the name, address or any other particular of an agent for service appointed under Extra-Provincial Corporations Act s. 19(3), or after the agent was substituted; Standkeep states the 15-day rule and names the faster case in its source note rather than computing a date for "forthwith", which is not a period. s. 4(5): an extra-provincial corporation required under the Extra-Provincial Corporations Act to apply for an amended licence because it changed its name, was ordered to change it, or continued under another jurisdiction's laws "shall not file a notice of change in respect of these changes". s. 4(3) (a director's retirement and re-election for the next term) applies to every corporation; s. 4(4) (an Ontario corporation changing only its name) does not reach this population and is the sibling rule's concern. SIBLING: on.notice_of_change is the same section for a corporation incorporated under Ontario's own act, gated on the governing jurisdiction. The two populations are disjoint, and their carve-outs differ, which is why this is a second rule rather than a loosened predicate. effective_from is the coming into force of s. 4(1)'s current wording, 2021-10-19 (2017, c. 20, Sched. 6, s. 70(1)), the same date the sibling rule uses.

Act respecting the Québec sales tax, CQLR c. T-0.1, s. 468 (LégisQuébec, up to date to 2026-04-07) — "Every registrant shall file a return with the Minister for each reporting period of the registrant (1) where the reporting period is or would, but for section 466, be the fiscal year of the registrant, … (c) in any other case, within three months after the end of the fiscal year; and (2) in every other case, within one month after the end of the reporting period." (Paragraph (1)(a), six months, is for listed financial institutions; (1)(b), 15 June, for individuals.) Reporting periods: s. 459.0.1 (fiscal year, quarter or month by election or threshold) and s. 458.6 — a registrant's QST reporting period "is deemed to be the reporting period of the person … for the purposes of Part IX of the Excise Tax Act", so it is the same period as the GST/HST one; Revenu Québec, Filing Frequency: "You must have the same fiscal year under the GST/HST and QST systems so that your filing frequencies are identical for the two taxes." Standkeep still reads the frequency and the period ends the owner declared for the TQ account rather than copying them from the RT account (§5: stated, never derived). Revenu Québec's own statement of the deadlines (Filing Frequency): "We must receive monthly and quarterly returns no later than one month after the end of the period covered by the return. We must generally receive annual returns no later than three months following the end of the period covered by the return." Month end preserved, on Revenu Québec's published 2026 remittance schedule: a monthly period ending 2026-02-28 is due 2026-03-31, a quarterly one ending 2026-02-28 is due 2026-03-31, an annual one ending 2026-11-30 is due 2027-03-01 (28 February 2027 being a Sunday). That schedule also shows Revenu Québec's roll: "If your filing deadline falls on a Saturday, Sunday or statutory holiday, the deadline is extended to the next day that is not a Saturday, Sunday or statutory holiday" — but its calendar is its own (a period ending 2026-11-30 is due 2027-01-05, a period ending 2026-08-31 is due 2026-10-01), not the Interpretation Act's, so no roll is carried and the statutory date stands, the safe side (§6). The GST/HST return of a Quebec registrant is filed on the same combined return with Revenu Québec; that return is cra.gsthst_return, which keeps its own citation. PINNED 2026-09-04: LégisQuébec's version history for s. 468 lists versions at 1992-07-01, 1994-06-17, 1996-06-21, 1997-06-12, 2011-06-06 and 2013-01-01; the current wording is the 2013-01-01 one, so that is the section's own in-force date rather than a floor.

Business Corporations Act, CQLR c. S-31.1, s. 163 (LégisQuébec, up to date to 2026-04-07; in force 2011-02-14, unamended) — the annual meeting must be held "subsequently, not later than 15 months after the last preceding annual shareholders meeting". s. 178: a written resolution of the sole shareholder or of all voting shareholders is as valid as a meeting. The clock runs from the date the last meeting was held (or the resolution signed), which only the owner knows, so the rule is event-anchored on that date and never derived from the year end: the Act sets no six-month cap, and inventing one would state a deadline it does not.

Business Corporations Act, CQLR c. S-31.1, s. 163 (LégisQuébec, up to date to 2026-04-07; in force 2011-02-14, unamended) — "An annual meeting of shareholders entitled to vote at such a meeting must be held not later than 18 months after the corporation is constituted and, subsequently, not later than 15 months after the last preceding annual shareholders meeting. The board of directors calls the annual shareholders meeting. Otherwise, the meeting may be called by the shareholders in accordance with sections 208 to 211." s. 178 (in force 2011-02-14): "A resolution in writing signed by the sole shareholder of the corporation or by all the shareholders entitled to vote on the resolution is as valid as if it had been passed at a shareholders meeting." Like Ontario's OBCA and unlike CBCA s. 133(1)(b), there is NO cap of six months after the financial year end, so nothing is anchored on the year end. This rule models the first limb only, generated once; the recurring fifteen-month limb is qc.annual_meeting.

Regulation respecting the application of the Act respecting the legal publicity of enterprises, CQLR c. P-44.1, r. 1, s. 3(1) (LégisQuébec, up to date to 2026-04-01; this version of s. 3 in force 2014-07-01) — the period for filing the annual updating declaration is, "in the case of a legal person required to file a fiscal return under section 1000 of the Taxation Act (chapter I-3), the period that starts on the day after the end date of its taxation year and ends on the day that is 6 months after that date". The duty is Act respecting the legal publicity of enterprises, CQLR c. P-44.1, s. 45 (this version in force 2023-03-31, 2021, c. 19, s. 13): "Once a year, during the period determined by regulation of the Minister, a registrant must file an updating declaration stating that the information required by sections 33 to 35.2 to be contained in the register concerning the registrant is accurate or, as applicable, stating what changes should be made. This obligation begins the year following the year in which the registrant is first registered." s. 46 lets a registrant that files a Quebec fiscal return make the declaration in that return. The registry's page (quebec.ca, Filing an annual updating declaration, updated 2025-09-29) states the same for corporations eligible for joint filing: "the annual updating declaration must be filed no later than six months after the end of the fiscal year". Modelling: "the day that is 6 months after" the year end is read as ordinary month arithmetic, clamped to the last day of the target month (30 April → 30 October); this is never later than the CRA's month-end-preserving T2 date, so a corporation filing jointly is told the earlier of the two. Penalties: s. 87 (penalty of 50% of the annual registration fee), s. 152 (fine of $1,000 to $10,000 for a legal person; this version in force 2023-05-31), s. 59 (cancellation ex officio after two consecutive years, entailing dissolution; this version in force 2023-05-31). Since 2023-03-31 the declaration also covers the registrant's ultimate beneficiaries (ss. 0.3 and 33). effective_from is the later of the two current wordings, s. 45's. CORROBORATED 2026-09-04 by Revenu Québec (Impôt des sociétés, read in a browser): "Toute société inscrite au registre des entreprises doit confirmer ou mettre à jour chaque année les renseignements la concernant qui figurent au registre dans le délai accordé pour produire le formulaire Déclaration de revenus des sociétés (CO-17); payer des droits annuels d'immatriculation." That is the same six-month period this rule computes, from the other administrator's side. DECIDED 2026-09-04 on the two open points. (1) The annual registration fee is a FEE, not a filing, and Standkeep states filing deadlines; it is named in the consequence rather than given a date of its own. (2) LPE s. 45 says the obligation "begins the year following the year in which the registrant is first registered", and this rule is anchored on the fiscal year end rather than an anniversary, so the engine's first-year rule does not apply to it: a corporation registered early in a year whose fiscal year ends before roughly July may be shown one declaration in its registration year that it does not yet owe. That is the EARLY direction, the same side §6 takes everywhere else, so it is recorded rather than special-cased. MODELLED 2026-09-04: LPE s. 45's own sentence — "This obligation begins the year following the year in which the registrant is first registered" — is now expressed by the rule field not_due_in_incorporation_year, so no declaration is generated whose filing period would fall in the year the corporation came into existence. Before this, a corporation registered early in a year with a fiscal year end before roughly July was shown one declaration a year early.

Act respecting the legal publicity of enterprises, CQLR c. P-44.1, s. 41 (LégisQuébec, up to date to 2026-04-07; this version in force 2023-03-31, 2021, c. 19) — "The registrant must update the information required by sections 33 to 35.2 to be contained in the register concerning the registrant by filing an updating declaration within 30 days after the date on which any change occurs, unless a shorter period is prescribed by law." Event-anchored on the day the change occurred, as recorded by the owner. The information covered includes, since 2023-03-31, the registrant's ultimate beneficiaries. Penalties: s. 152 (this version in force 2023-05-31), s. 162.1 (doubled for a subsequent offence).

Act respecting the legal publicity of enterprises, CQLR c. P-44.1, ss. 21, 26 and 41 (LégisQuébec, up to date to 2026-04-07; s. 41's current version in force 2023-03-31, 2021, c. 19; read in full 2026-09-10). THE DUTY ATTACHES TO BEING A REGISTRANT, NOT TO BEING CONSTITUTED IN QUEBEC. s. 41: "The registrant must update the information required by sections 33 to 35.2 to be contained in the register concerning the registrant by filing an updating declaration within 30 days after the date on which any change occurs, unless a shorter period is prescribed by law." s. 0.1 defines a registrant as "a person or group of persons registered voluntarily or any person, trust or partnership required to be registered", and s. 21(5) requires registration of "legal persons established for a private interest not constituted in Québec … if they are domiciled in Québec, carry on an activity in Québec, which includes the operation of an enterprise, or possess an immovable real right … in Québec". A federal or other non-Quebec corporation registered in Quebec is therefore a registrant and owes s. 41. This rule is that population; its sibling qc.current_updating_declaration is the corporation constituted in Quebec, which is registered on the deposit of its constituting instrument (s. 30). The two populations are disjoint. NOT EXEMPTED HERE: s. 44 relieves "a legal person registered on the deposit of its constituting instrument" of s. 41 where its own constituting Act requires the change to be made by amending that instrument. An extra-provincial registrant is not registered on that deposit, so the exemption does not reach it — which is a reason this rule exists separately rather than by loosening the sibling's gate. INFORMATION COVERED: ss. 33 to 35.2, which since 2023-03-31 include the registrant's ultimate beneficiaries (s. 33 second para. (2.1)-(2.2)) as well as the directors, officers, domicile, attorney and establishments in Quebec. PENALTIES: s. 152 (this version in force 2023-05-31), s. 162.1 (doubled for a subsequent offence). s. 26 is recorded in `requires` and not as a deadline: a registrant "who is neither domiciled nor has an establishment in Québec must designate an attorney residing in Québec", with no period stated. effective_from is s. 41's own coming into force for the current wording, as with the sibling rule.

Act respecting the legal publicity of enterprises, CQLR c. P-44.1, s. 38 (LégisQuébec, up to date to 2026-04-07; in force 2011-02-14, unamended) — "If a legal person is registered on the deposit of its constituting instrument in the register, the legal person must file with the registrar, within 60 days after the date of registration, an initial declaration in compliance with the form and content prescribed for a registration declaration. If the initial declaration is filed after that period, the penalty prescribed in section 86 must be paid at the time of the filing." A corporation constituted under the Business Corporations Act (CQLR c. S-31.1) is registered by the deposit of its articles, so the 60 days run from constitution: Standkeep anchors on the incorporation date. Penalties: s. 86 (penalty equal to the annual registration fee; in force 2011-02-14), s. 152 (fine; this version in force 2023-05-31). Generated once; an established corporation never sees it. RESOLVED 2026-09-04 in the app rather than in the rule: the corporation form's incorporation-date field now states that an amalgamated or continued corporation enters the date on that certificate, and names the initial declaration as one of the deadlines counted from it. A corporation continued into Quebec is registered on the day its articles are deposited, which is the date that field now asks for.

Business Corporations Act, S.B.C. 2002, c. 57, s. 182(1)(b) (BC Laws, current to 2026-08-25) — after its first annual reference date a company must hold an annual general meeting "at least once in each calendar year and not more than 15 months after the annual reference date for the preceding calendar year". The annual reference date (s. 1) is the date the meeting was held, or the date the shareholders selected in a unanimous resolution under s. 182(3), or failing both the last day of the annual reference period. Only the owner knows it, so this rule is event-anchored on that date; the further requirement of one meeting in each calendar year is not modelled, because on a fifteen-month cadence the calendar-year limit can bind first and Standkeep would need the reference date to say so. Nothing is anchored on the fiscal year end: the Act sets no such cap. effective_from is the consolidation date read, a floor. effective_from is the coming into force of the Act itself, S.B.C. 2002, c. 57, on 2004-03-29; BC Laws' consolidated view carries no per-section history, so this is a floor rather than the section's own date. PINNED 2026-09-04: BC Laws' consolidated view carries no per-section amendment notes, and the section shows none, so effective_from is the coming into force of the Act itself, S.B.C. 2002, c. 57, on 2004-03-29. That is the earliest date the section could bear; BC Laws' point-in-time service would confirm an exact section date if one is ever needed. DECIDED 2026-09-04 on the calendar-year limb of s. 182(1)(b). It is NOT modelled, and deliberately. The limb is the LATER of the two bounds in the ordinary case — a company whose last meeting was in March 2025 is caught by the fifteen months in June 2026, well before 31 December 2026 — so computing it and showing 31 December would state a deadline later than the real one. §2 forbids that direction: Standkeep may be early, never late. Once a meeting date is recorded the fifteen-month bound is computed exactly, which is the earlier and correct one.

Business Corporations Act, S.B.C. 2002, c. 57, s. 51 (BC Laws, current to 2026-08-25) — "Subject to sections 330 (k) and 411 (2), a company must annually, within 2 months after each anniversary of the date on which the company was recognized, file with the registrar an annual report in the form established by the registrar containing information that is current to the most recent anniversary." A company is recognized on incorporation, amalgamation or continuation into British Columbia, which is the date Standkeep holds as the anniversary date. BC Registries, Incorporated companies (www2.gov.bc.ca): "Incorporated companies must file an annual report each year within 2 months of the anniversary date of the company's incorporation, amalgamation, extraprovincial registration or continuation into B.C." Consequence: s. 422(1)(a) — the registrar may dissolve a company that "fails, in each of 2 consecutive years, to file with the registrar an annual report". BC Laws shows no per-section history in the consolidated view, so effective_from is the consolidation date read, a floor. effective_from is the coming into force of the Act itself, S.B.C. 2002, c. 57, on 2004-03-29; BC Laws' consolidated view carries no per-section history, so this is a floor rather than the section's own date. PINNED 2026-09-04: BC Laws' consolidated view carries no per-section amendment notes, and the section shows none, so effective_from is the coming into force of the Act itself, S.B.C. 2002, c. 57, on 2004-03-29. That is the earliest date the section could bear; BC Laws' point-in-time service would confirm an exact section date if one is ever needed.

Business Corporations Act, S.B.C. 2002, c. 57, ss. 1(1), 375, 380 and 422(1)(a) (BC Laws consolidated view 02057_00_multi, current to 2026-08-25; read in full 2026-09-10), with the Business Corporations Regulation, B.C. Reg. 65/2004, checked for a prescribed date. MEASURED FROM THE REGISTRATION, BY THE SECTION'S OWN WORDS. s. 380(1): "Subject to section 411 (2), an extraprovincial company must file with the registrar an annual report in the form established by the registrar, (a) unless another date has been prescribed under paragraph (b) of this section, within 2 months after each anniversary of the date of its registration as an extraprovincial company, or (b) if another date has been prescribed, within 2 months after each anniversary of that prescribed date." NO DATE IS PRESCRIBED under paragraph (b): B.C. Reg. 65/2004 was read in full on 2026-09-10 and mentions s. 380 only in its transitional s. 29 and in s. 30(2)(c)'s list of records that must be filed electronically; the word "anniversary" does not appear in it at all, and neither does the regulation-making power's phrase "in reference to which" (Act s. 432(2)(u)). So paragraph (a) governs and the anchor is the registration date. If a date is ever prescribed under paragraph (b), this rule's anchor changes — and nothing watches for that automatically: the drift watcher's list is built from each rule's `source_url`, which here is the Act, so B.C. Reg. 65/2004 is unwatched. See the todo. WHO IT REACHES: s. 1(1) defines an "extraprovincial company" as a foreign entity registered under s. 377 (or as an amalgamated extraprovincial company, or under Division 4's regulations), and s. 375(1) requires a foreign entity to register "within 2 months after the foreign entity begins to carry on business in British Columbia". A federal corporation carrying on business in British Columbia is such an entity. NOT THE SAME DUTY AS s. 51: bc.annual_report is s. 51, which binds "a company" — a corporation recognised under this Act — and is measured from the anniversary of recognition. The two rules are different sections, different populations and different anchors, which is why neither can be reached by loosening the other's predicate. CONSEQUENCE: s. 422(1)(a) — the registrar "may … cancel the registration of a foreign entity as an extraprovincial company if [it] fails, in each of 2 consecutive years, to file with the registrar an annual report required by this Act … to be filed", after the letter and notice procedure in ss. 422(2)-(4). Cancellation of registration, not dissolution: the corporation continues to exist under its own governing act. MONTH-END HANDLING: clamped, as with s. 51 — two months after 31 December is 28 or 29 February, and no BC source states a month-end-preserving rule, so the earlier date is used. effective_from is the coming into force of the Act itself, S.B.C. 2002, c. 57, on 2004-03-29, and is a floor: BC Laws' consolidated view carries no per-section amendment notes and s. 380 shows none. The engine only asks whether a version was in force on as_of, so a floor is as good as an enactment date.

Business Corporations Act, S.B.C. 2002, c. 57, s. 182(1) (BC Laws, current to 2026-08-25) — a company must hold an annual general meeting "(a) for the first time, not more than 18 months after the date on which it was recognized, and (b) after its first annual reference date, at least once in each calendar year and not more than 15 months after the annual reference date for the preceding calendar year." s. 182(2): all voting shareholders may by unanimous resolution defer the meeting, consent to all its business, or waive it; s. 180: a consent resolution of shareholders is as valid as a meeting. This rule models the first limb only, generated once from the recognition date, which Standkeep holds as the incorporation date. The recurring limb is bc.annual_general_meeting. effective_from is the consolidation date read, a floor. effective_from is the coming into force of the Act itself, S.B.C. 2002, c. 57, on 2004-03-29; BC Laws' consolidated view carries no per-section history, so this is a floor rather than the section's own date. PINNED 2026-09-04: BC Laws' consolidated view carries no per-section amendment notes, and the section shows none, so effective_from is the coming into force of the Act itself, S.B.C. 2002, c. 57, on 2004-03-29. That is the earliest date the section could bear; BC Laws' point-in-time service would confirm an exact section date if one is ever needed.

Business Corporations Act, S.B.C. 2002, c. 57, s. 119.3 (BC Laws, current to 2026-08-25) — "A private company must annually, within the period starting on the anniversary of the date on which the company was recognized and ending 2 months after that date, take reasonable steps to confirm that the information required under section 119.2 to be contained in its transparency register is accurate, complete and up to date." s. 119.2(1): a private company must maintain the register; the isc_exempt flag stands in for "not a private company" (a public company). s. 119.31(1): new or different information must be recorded within 30 days of the company becoming aware — an internal record, not a filing, so not a Standkeep obligation, as with CBCA s. 21.1(3). The review window is the same two months as the annual report (s. 51), so the two fall due together. Part 4.1 came into force 2020-10-01; effective_from is the consolidation date read, a floor. effective_from is the coming into force of Part 4.1, 2020-10-01, which introduced the transparency register; BC Laws' consolidated view carries no per-section history, so it is a floor. PINNED 2026-09-04: effective_from is the coming into force of Part 4.1 on 2020-10-01, which introduced the transparency register; the section carries no amendment note of its own in BC Laws' consolidated view. RE-CHECKED 2026-09-04 on BC Laws (consolidation current to 2026-08-25): the Act mentions the transparency register 70 times and still imposes NO duty to file any of it with the registrar — inspection is by tax, law-enforcement and regulatory officials under ss. 119.7 to 119.8. So the review remains an internal record and no BC filing rule is modelled.

Business Corporations Act, R.S.A. 2000, c. B-9, s. 290, with s. 280(2) and s. 285(1)(a) (King's Printer HTML consolidation, current as of 2023-12-07; s. 290 read in full 2026-09-11). THE DUTY, IN TERMS. s. 290(1): "A registered extra-provincial corporation shall send to the Registrar (a) a copy of any instrument effecting an amalgamation of the extra-provincial corporation with one or more other extra-provincial corporations, (b) a copy of the amalgamation agreement, if any, and (c) a statement in the form required by the Registrar relating to the amalgamated extra-provincial corporation and the documents referred to in section 280(2), within one month after the effective date of the amalgamation." THREE DOCUMENTS, ONE DEADLINE. The one month runs to all three paragraphs — the closing words sit after (c) and govern the subsection — so the rule states one date and the source note names what goes with it. Splitting them would put three reminders on one day for one filing. THE CLOCK RUNS FROM THE EFFECTIVE DATE OF THE AMALGAMATION, which is the date the owner records, not the date the Registrar issues anything. s. 290(2) has the Registrar file the documents and issue a new certificate of registration; that is the Registrar's act. ONE MONTH, clamped, for the reason given in the sibling rules. NO CARVE-OUT: s. 289(3) reaches only a notice under s. 289(1)(c) and says nothing about s. 290, so this duty stands whatever month the amalgamation falls in. WHY IT IS NOT FOLDED INTO ab.charter_amendment_extra_provincial: s. 290 is its own section with its own documents and its own heading, and a maintainer checking this corpus against the Act should find one rule per section. effective_from is a FLOOR, as with the sibling rules — see ab.notice_of_change_extra_provincial's citation.

Business Corporations Act, R.S.A. 2000, c. B-9, s. 132(1)(a) (King's Printer consolidation current as of 2023-12-07) — the annual meeting must be called "subsequently not later than 15 months after holding the last preceding annual meeting"; s. 141: written resolutions of all voting shareholders satisfy the requirement. Event-anchored on the date of the last meeting or resolution, which only the owner knows; never derived from the year end. effective_from is the consolidation date read, a floor. effective_from is a floor: the Act is the Revised Statutes of Alberta 2000, c. B-9. PINNED 2026-09-04: s. 132 carries no amendment note touching the limbs modelled here; the Act is R.S.A. 2000, c. B-9, so effective_from is that revision's year.

Business Corporations Regulation, Alta. Reg. 118/2000, s. 24(1) (King's Printer consolidation) — "The prescribed date for the purposes of sending an annual return to the Registrar is a date not later than the last day of the month immediately following the anniversary month." s. 24(2)(a): the anniversary month "of a corporation is the month in which the certificate of incorporation was issued" (an amalgamated corporation's is the month of its certificate of amalgamation, a continued one's the month of its incorporation or amalgamation in the other jurisdiction); s. 24(3): the information must be current to the last day of the anniversary month. The duty is Business Corporations Act, R.S.A. 2000, c. B-9, s. 268(1) (consolidation current as of 2023-12-07): "Every corporation shall, on the prescribed date, send to the Registrar an annual return in the form required by the Registrar and the Registrar shall file it." Modelling: the due date is the last day of the month after the month of the anniversary date — its own due shape, last_day_of_month_offset, because no day-of-month arithmetic gives it. Consequence: s. 213(1)(c) — the Registrar may dissolve a corporation that "is in default for a period of one year in sending to the Registrar any notice or document required by this Act", after 120 days' notice (s. 213(2)). effective_from is the Act's consolidation date read, a floor; s. 24 of the Regulation has carried this wording since Alta. Reg. 251/2001. effective_from is a floor: the Business Corporations Regulation, Alta. Reg. 118/2000, s. 24 took its current form with Alta. Reg. 251/2001, and the Act is R.S.A. 2000, c. B-9. PINNED 2026-09-04: The Business Corporations Regulation, Alta. Reg. 118/2000, s. 24 took its current form with Alta. Reg. 251/2001, which is the note the section carries; effective_from is that year. CONFIRMED 2026-09-04: the 2023-12-07 consolidation IS Alberta's current one — the Act's entry on open.alberta.ca reads "Updated December 7, 2023" and the King's Printer HTML carries the same date, so there is nothing newer to re-read. ss. 268 and 213 were re-read there and are as cited; s. 213(1)(c) lets the Registrar dissolve a corporation "in default for a period of one year in sending to the Registrar any notice or document required by this Act". BENEFICIAL OWNERSHIP: Alberta has no register duty. The Act's 45 uses of "beneficial owner" are ordinary ones — proxies, shareholder proposals, the s. 1 definitions — and it contains no "significant control" provision at all. Alberta ran a public engagement on a PROPOSED beneficial-ownership register from 2025-08-12 to 2025-09-11 (alberta.ca, Beneficial ownership engagement); a proposal is not law, so no Alberta register rule is modelled.

Business Corporations Act, R.S.A. 2000, c. B-9, Part 21, ss. 276(a), 279(1), 285 and 292(1) (King's Printer HTML consolidation; read in full 2026-09-10). MEASURED FROM THE REGISTRATION, BY THE PART'S OWN DEFINITION. s. 292(1): "A registered extra-provincial corporation shall, in each year on or before the last day of the month immediately following its anniversary month, send to the Registrar a return in the form required by the Registrar and the Registrar shall file it." s. 276(a): "'anniversary month', with reference to an extra-provincial corporation, means the month in each year that is the same as the month in which its certificate of registration was issued". So the series runs from the registration, not from the corporation's own incorporation — which is what distinguishes this rule from ab.annual_return, where Alta. Reg. 118/2000 s. 24(2)(a) defines the anniversary month by the certificate of incorporation. Same due shape, different anchor, different population. WHO IT REACHES: s. 279(1) — "every extra-provincial corporation shall be registered under this Part before or within 30 days after it commences carrying on business in Alberta" — with s. 277(1) listing what carrying on business means, down to a listing in an Alberta telephone directory. A federal corporation carrying on business in Alberta is registered under this Part. EXCLUSIONS: s. 278 puts an extra-provincial corporation required to be licensed as an insurer under the Insurance Act, or registered under the Loan and Trust Corporations Act, outside Part 21 entirely. Standkeep does not ask what business a corporation is in, so this rule over-applies to those two classes; the direction is stated here rather than guessed at. CONSEQUENCE: s. 285(1)(a) — the Registrar may cancel the registration of an extra-provincial corporation that "is in default for a period of one year in sending to the Registrar any fee, notice or document required by this Part or section 270" — and s. 285(2)(a) requires at least 120 days' notice of the proposed cancellation first. Cancellation of registration, not dissolution: the corporation continues to exist under its own governing act. effective_from is a FLOOR and not this section's own date. s. 292 carries the amendment note "RSA 2000 cB-9 s292;2021 c18 s72", so its current wording postdates the RSA 2000 revision, and the King's Printer HTML consolidation gives no in-force date for 2021 c 18. 2023-12-07 is the currency of the consolidation the sibling Alberta rules were verified against, and is a date on which the current wording was demonstrably in force. The engine only asks whether a version was in force on as_of, so a floor is as good as an enactment date — but it makes this rule inert for an as_of before it, which is why the todo says what to pin it to.

Business Corporations Act, R.S.A. 2000, c. B-9, s. 289(1)(a) and (b), with s. 289(4) and s. 285(1)(a) (King's Printer HTML consolidation, current as of 2023-12-07; s. 289 read in full 2026-09-11). THE DUTY, IN TERMS. s. 289(1): "A registered extra-provincial corporation shall send to the Registrar (a) a copy of each amendment to its charter within one month after the effective date of the amendment, verified in a manner satisfactory to the Registrar, (b) if the amendment to the charter effects a change in the name under which the extra-provincial corporation is registered, documents relating to corporate names that are prescribed by the regulations". NO CARVE-OUT REACHES THIS PARAGRAPH. s. 289(3) excuses only a notice "under subsection (1)(c)" — the head-office and directors notice — so the charter-amendment copy is owed whenever the amendment is made, whatever month it falls in. That distinction was read from the subsection's own words and is why this is a separate rule from ab.notice_of_change_extra_provincial. ONE MONTH, clamped, for the reason given in the sibling rule: the Act says "one month", not thirty days. THE DUTY IS WIDER THAN THE TRIGGER THE OWNER CAN RECORD. "Each amendment to its charter" reaches every amendment, including ones that change nothing Standkeep holds — a share structure, for instance. The change desk's vocabulary is a closed list of facts that ARE the trigger (CLAUDE.md §5), and it has no `shares` value by design, so this rule fires on the amendment kind the owner can record: a change of the name under which the corporation is registered, which is also the one paragraph (b) singles out. The source note says the duty covers every charter amendment, so a reader is not told the narrower thing. The `todo` records the limit. NOT THE AMALGAMATION FILING: an instrument of amalgamation goes under s. 290(1), on its own one month, and is ab.amalgamation_extra_provincial. s. 289(4) has the Registrar issue a new certificate of amendment of registration on filing; that is the Registrar's act, not the corporation's. effective_from is a FLOOR, as with the sibling rules — see ab.notice_of_change_extra_provincial's citation.

Business Corporations Act, R.S.A. 2000, c. B-9, s. 132(1)(a) (King's Printer consolidation current as of 2023-12-07) — the directors shall call an annual meeting of shareholders "not later than 18 months after (i) the date of its incorporation, or (ii) the date of its certificate of amalgamation, in the case of an amalgamated corporation, and subsequently not later than 15 months after holding the last preceding annual meeting"; s. 132(2): the corporation may apply to the Court to extend the time. s. 141(1)–(2): a resolution in writing signed by all the shareholders entitled to vote is as valid as if passed at a meeting and satisfies the Act's meeting requirements. Like Ontario and Quebec, no six-month-after-year-end cap. First limb only, generated once; the recurring limb is ab.annual_meeting. effective_from is the consolidation date read, a floor. effective_from is a floor: the Act is the Revised Statutes of Alberta 2000, c. B-9, and s. 132 carries no later amendment note in the consolidation read. PINNED 2026-09-04: s. 132 carries no amendment note of its own beyond the repeal of s. 132(3) by 2014 c17 s57, which does not touch the limbs modelled here; the Act is the Revised Statutes of Alberta 2000, c. B-9, so effective_from is that revision's year.

Business Corporations Act, R.S.A. 2000, c. B-9, s. 289(1)(c), with ss. 289(2), 289(3) and 285(1)(a) (King's Printer HTML consolidation, current as of 2023-12-07; s. 289 read in full 2026-09-11). THE DUTY, IN TERMS. s. 289(1): "A registered extra-provincial corporation shall send to the Registrar … (c) a notice in the form required by the Registrar of any change in (i) the address of its head office in or outside Alberta, or (ii) the membership of its board of directors, board of management or other governing body, within one month after the effective date of the change". ONE MONTH, NOT THIRTY DAYS. The Act says "one month", so the rule uses month arithmetic and the engine's documented clamp: a change effective 31 January is due 28 or 29 February, never 2 or 3 March. Reading it as thirty days would state a later date than the Act allows in seven months of the year. s. 289(2) requires the notice about a governing body to carry each new member's address; that is content, not a date, and is not modelled. THE ONE CARVE-OUT IS STATED, NOT COMPUTED. s. 289(3): an extra-provincial corporation "is not required to send a notice under subsection (1)(c) if (a) the effective date of the change occurs in its anniversary month or the month following, and (b) the change is reflected in the annual return required to be filed under section 292(1)". Limb (a) is computable from the registration month; limb (b) is a choice the owner has not yet made when the change happens. Standkeep therefore states the deadline AND states the exception in the source note, in the Act's own terms, and leaves the election to the owner. Silence was the alternative and is worse: it would leave a real one-month duty unwarned in ten months out of twelve. The `todo` records what computing it would take. NOTE THAT s. 289(3) REACHES ONLY (1)(c). The charter-amendment copy in s. 289(1)(a) has no carve-out at all and is ab.charter_amendment_extra_provincial; the instrument of amalgamation in s. 290(1) has none either and is ab.amalgamation_extra_provincial. effective_from is a FLOOR, as with the sibling rule: s. 289 carries the amendment note "RSA 2000 cB-9 s289;2018 c20 s2;2021 c18 s69" and the consolidation gives no in-force date for 2021 c 18. 2023-12-07 is the consolidation's currency date and a date on which the current wording was demonstrably in force.

The Corporations Act, C.C.S.M. c. C225, s. 127(a) (Manitoba Laws, current as of 2026-09-01) — the directors shall call an annual meeting "subsequently not later than 15 months after holding each preceding annual meeting"; s. 136(1): written resolutions of all voting shareholders satisfy the requirement. Event-anchored on the date of the last meeting or resolution, which only the owner knows; never derived from the fiscal year end. effective_from is a floor: the Act is the Continuing Consolidation of the Statutes of Manitoba, enacted by R.S.M. 1987, c. C225. PINNED 2026-09-04: s. 127 carries no amendment note of its own in the Manitoba Laws consolidation, so its wording is that of the Act as enacted by R.S.M. 1987, c. C225; effective_from is that enactment.

Corporations Regulation, Man. Reg. 385/87 R, s. 8(2) (Manitoba Laws, in effect since 2025-12-12) — "The prescribed date for the purposes of sending an annual return to the Director is a date not later than the last day of the month immediately following the anniversary month." s. 8(1): the anniversary month is the month of incorporation, of amalgamation for an amalgamated body corporate, or of incorporation or amalgamation for a continued one; s. 8(3): the information is certified correct as of the last day of the anniversary month. The duty is The Corporations Act, C.C.S.M. c. C225, s. 121(1) (Manitoba Laws, current as of 2026-09-01, in effect since 2024-06-04): "Every body corporate required to register under this Act shall, on or before the prescribed date, send to the Director an annual return in the form the Director requires, and the Director shall file it." Companies Office, On-going filings with Companies Office: "Each year the annual return is due the month after the anniversary month of the corporation … Example: A corporation incorporated in June 2023 will have its first annual return due no later than July 31st 2024" — which is also the province's statement that no return is owed for the year of incorporation, the policy the engine applies to every anniversary-anchored rule. Consequence: s. 205(1)(a) — the Director may dissolve a corporation "in default for a period of two consecutive years in sending the Director any notice or document required by this Act". effective_from is a floor: the Act is R.S.M. 1987, c. C225 and Man. Reg. 385/87 R was registered in 1987. PINNED 2026-09-04: s. 121(1) carries no amendment note of its own (s. 121(2) is amended by S.M. 2006, c. 10, s. 17), and Man. Reg. 385/87 R s. 8(2) is unamended apart from the repeal of s. 8(4) by M.R. 48/2007; effective_from is the 1987 enactment of both.

The Corporations Act, C.C.S.M. c. C225, ss. 121(1), 187 and 194(1)(b), with the Corporations Regulation, Man. Reg. 385/87 R, s. 8 (Manitoba Laws; both read in full 2026-09-10). ONE DUTY, TWO POPULATIONS, AND s. 187(3) IS WHY. s. 121(1): "Every body corporate required to register under this Act shall, on or before the prescribed date, send to the Director an annual return in the form the Director requires, and the Director shall file it." It is the Act's only annual-return duty. s. 187(3) then says who is required to register: "A corporation incorporated or continued under this Act is deemed to be registered concurrently with the issuance of its certificate of incorporation or continuance, an extra-provincial body corporate shall be registered before, and a body corporate incorporated under the laws of Canada shall be registered within 30 days after commencing its business or undertaking in the province; … and no body corporate shall carry on its business or undertaking in Manitoba unless so registered." So a Manitoba corporation is deemed registered and owes s. 121(1) — which is why the sibling rule mb.annual_return is correctly gated on the governing jurisdiction — and a federal or other-province body corporate carrying on business in Manitoba is required to register and owes the same section. This rule is that second population. MEASURED FROM INCORPORATION, LIKE SASKATCHEWAN AND UNLIKE ALBERTA. Man. Reg. 385/87 R s. 8(1)(a): the "anniversary month" "of a body corporate is the month in which it was incorporated" — no separate definition for a registered body corporate, so the anchor is the corporation's own anniversary date. s. 8(2): "The prescribed date … is a date not later than the last day of the month immediately following the anniversary month." s. 8(3) has the information certified as of the last day of the anniversary month. NO REGISTRATION-YEAR EXCEPTION IS STATED, unlike Saskatchewan's SR 91/2022 s. 11-1(2)(b), so `not_due_in_registration_year` is deliberately not set; the engine still owes nothing for an anniversary that fell before the registration existed. EXCLUSIONS: s. 187(1) puts a body corporate licensed as an insurer under The Insurance Act, and one created solely for religious purposes, outside the Part. Standkeep does not ask what business a corporation is in, so this rule over-applies to those classes; the direction is stated rather than guessed at. CONSEQUENCE: s. 194(1)(b) — the Director may cancel a registration "upon the failure of the body corporate to file any annual return required to be filed with the Director pursuant to this Act … for two consecutive years after the annual return should have been so filed". s. 187(5) also makes carrying on business unregistered an offence with a daily penalty. effective_from is 1987-01-01, the Regulation's own year, the same floor the sibling rule uses.

The Corporations Act, C.C.S.M. c. C225, s. 192(1)(b) and (c), with ss. 192(3), 192(4) and 192(5) (Manitoba Laws; s. 192 read in full 2026-09-11). THE DUTY, IN TERMS. s. 192(1): "A body corporate to which this Part applies shall file with the Director … (b) an application for a supplementary certificate of registration, in duplicate, upon an amalgamation or a continuance, or a change of or addition to its name, within 90 days of the issuance of the amendment to its articles; and (c) in the case of an amalgamation, a new power of attorney in addition to the application required under clause (b)." THE CLOCK RUNS FROM THE ISSUANCE OF THE AMENDMENT TO THE ARTICLES, which is a different fact from clause (a)'s "the making of the change" — the two halves of the same subsection are anchored on different events, which is why they are two rules and not one. AN AMALGAMATION ALSO OWES A NEW POWER OF ATTORNEY under clause (c), on the same 90 days; the rule states one deadline and the source note names both documents, because they are one filing with one date and splitting them would put two reminders on one day. s. 192(3) IS THE HARD EDGE AND IS STATED IN THE CONSEQUENCE: on a continuance under another jurisdiction's laws, the Director "shall not issue a supplementary certificate of registration under subsection (2) unless the body corporate files an application … within 90 days of the date of continuance", after which the corporation must apply for registration as if it had never been registered. That is a forfeiture, not a fine, and it is the reason this rule's ladder starts thirty days out. s. 192(5) excludes a corporation that receives articles of continuance, amalgamation or amendment "pursuant to this Act" — the Manitoba-incorporated case, not this population. effective_from is 1987-01-01, the floor the sibling Manitoba rules use.

The Corporations Act, C.C.S.M. c. C225, s. 127(a) (Manitoba Laws, current as of 2026-09-01) — the directors "shall call an annual meeting of shareholders not later than 18 months after the corporation comes into existence, and subsequently not later than 15 months after holding each preceding annual meeting". s. 136(1): a resolution in writing signed by all the shareholders entitled to vote is as valid as if passed at a meeting, and one dealing with all matters required to be dealt with at a meeting satisfies the Act's requirements. Like Ontario, Quebec, BC and Alberta, and unlike the CBCA, there is no six-month-after-year-end cap, so nothing is anchored on the fiscal year end. First limb only, generated once; the recurring limb is mb.annual_meeting. effective_from is a floor: the Act is the Continuing Consolidation of the Statutes of Manitoba, enacted by R.S.M. 1987, c. C225. PINNED 2026-09-04: s. 127 carries no amendment note of its own in the Manitoba Laws consolidation, so its wording is that of the Act as enacted by R.S.M. 1987, c. C225; effective_from is that enactment.

The Corporations Act, C.C.S.M. c. C225, s. 21.1(2) (Manitoba Laws, current as of 2026-09-01) — "At least once during each financial year of a corporation, the corporation must take reasonable steps to ensure that it has identified all individuals with significant control over the corporation and that the information in the register is accurate, complete and up to date." s. 21.1(1)(f): the register records "a description of each step taken in accordance with subsection (2)". s. 21.1(7): the section does not apply to a reporting issuer under The Securities Act, a corporation listed on a designated stock exchange, a licensed insurer, a loan or trust corporation, a corporation without share capital, or a member of a prescribed class — the classes Standkeep's isc_exempt flag describes. Enacted by S.M. 2019, c. 25, s. 47 and amended by S.M. 2024, c. 19. Modelling follows cbca.isc_register_review: the duty is met within the financial year, so the due date is its last day and an earlier review is marked filed. Manitoba requires no filing of this register with the Companies Office. effective_from is a floor: s. 21.1 was enacted by S.M. 2019, c. 25, s. 47. PINNED 2026-09-04: s. 21.1 carries the notes "S.M. 2019, c. 25, s. 47; S.M. 2024, c. 19, s. 20". The Manitoba Laws consolidation read is current as of 2026-09-01 and therefore already incorporates the 2024 amendment, so the wording of s. 21.1(2) quoted above is the current one. effective_from is the 2019 enactment that introduced the annual-review duty modelled here — the earlier of the two dates and therefore the safer, since the engine only asks whether a version was in force on as_of.

The Corporations Act, C.C.S.M. c. C225, s. 192(1)(a), with s. 192(5) and s. 194(1) (Manitoba Laws; s. 192 read in full 2026-09-11). THE DUTY, IN TERMS. s. 192(1): "A body corporate to which this Part applies shall file with the Director (a) a notice of any change in location of its registered office, within 90 days of the making of the change". NINETY DAYS IS THE LONGEST PERIOD IN THIS CORPUS, and it is the section's own number — Saskatchewan gives 15 days for the same change (s. 20-19) and Alberta one month (s. 289(1)(c)), so a shared "notice of change" period across the west would be wrong in two provinces out of three. THE CLOCK RUNS FROM "the making of the change", not from the day the Director is told. ONE KIND ONLY. s. 192(1)(a) names the location of the registered office and nothing else: not the directors, not the officers, not the attorney. Saskatchewan's s. 20-19 names all three of office, attorney and directors; Manitoba's does not, so `triggered_by` carries `registered_office` alone. WHO IT REACHES: "a body corporate to which this Part applies" is Part XXI, and s. 187(3) requires a body corporate incorporated under the laws of Canada to be registered within 30 days of commencing business in the province — so a federal corporation carrying on business in Manitoba is in this population. s. 192(5) excludes a corporation that receives articles of continuance, amalgamation or amendment "pursuant to this Act", which is the Manitoba-incorporated case and not this one. SEPARATE FROM s. 192(1)(b), the supplementary certificate on an amalgamation, continuance or name change, which runs from the issuance of the amendment to the articles and is mb.articles_amendment_extra_provincial. CONSEQUENCE: s. 194(1) lets the Director cancel a registration in the circumstances it lists; the consequence below states the practical effect and the power without asserting which limb reaches a late office notice. effective_from is 1987-01-01, the floor the sibling Manitoba rules use.

The Business Corporations Act, 2021, S.S. 2021, c. 6, s. 11-2(a) (King's Printer) — the directors shall call an annual meeting "subsequently not later than 15 months after holding the last preceding annual meeting"; s. 11-11(1): written resolutions of all voting shareholders satisfy the requirement. Event-anchored on the date of the last meeting or resolution, which only the owner knows; never derived from the fiscal year end. The Act came into force 2023-03-12.

The Business Corporations Regulations, 2022, SR 91/2022, s. 11-1 (King's Printer consolidation, effective 2023-03-12) — "'due date' means the last day of the month following the anniversary month", the anniversary month being the month the certificate of incorporation was issued (or, for a continued corporation, the month it was incorporated; for an amalgamated one, the month its certificate of amalgamation was issued). s. 11-1(2): "The annual return mentioned in sections 14-1 and 20-21 of the Act is to be sent to the Registrar showing the information required on or before the due date, except: (a) in the year of incorporation; or (b) in the case of an extraprovincial corporation, in the year of its registration pursuant to the Act." That express first-year exception is the clearest statutory statement of the policy Standkeep applies to every anniversary-anchored rule. The duty is The Business Corporations Act, 2021, S.S. 2021, c. 6, s. 14-1: "Every corporation shall, on the prescribed date, send to the Registrar an annual return containing the prescribed information." Consequence: s. 22-19(1)(a) — the Registrar may strike the name of a corporation off the Corporate Registry if the Registrar "does not receive any return, notice or other document or fee required by this Act or the regulations"; s. 3-7(2) — a struck corporation cannot maintain an action on a Saskatchewan contract. The 2021 Act replaced R.S.S. 1978, c. B-10 and came into force with these regulations on 2023-03-12.

The Business Corporations Regulations, 2022, SR 91/2022, s. 11-1, made under The Business Corporations Act, 2021, S.S. 2021, c. 6, s. 20-21 (Saskatchewan King's Printer PDFs; both read in full 2026-09-10). THE DUTY: Act s. 20-21 — "Every extraprovincial corporation shall, on the prescribed date, send to the Registrar an annual return containing the prescribed information." The prescribed date is in the Regulations. MEASURED FROM INCORPORATION, NOT REGISTRATION — WHICH IS THE OPPOSITE OF ALBERTA AND BRITISH COLUMBIA. SR 91/2022 s. 11-1(1) defines the anniversary month as, "(d) in the case of an extraprovincial corporation, the month in which it was incorporated or amalgamated", and "due date" as "the last day of the month following the anniversary month". So the anchor is the corporation's own anniversary date, as with the sibling rule sk.annual_return; only the population differs. Alberta (ABCA s. 276(a)) and British Columbia (BCBCA s. 380(1)(a)) measure the same duty from the registration instead, and getting this the wrong way round for any of the three would move every date by months. THE WHOLE REGISTRATION YEAR IS EXCEPTED, IN TERMS. SR 91/2022 s. 11-1(2): the annual return is to be sent "on or before the due date, except: (a) in the year of incorporation; or (b) in the case of an extraprovincial corporation, in the year of its registration pursuant to the Act." That is a calendar year and not merely the days before the registration, so a corporation that registers in March owes nothing that year even though its September anniversary falls after the registration. The rule sets `not_due_in_registration_year` for exactly this, and this section is why that flag exists. CONSEQUENCE: Act s. 20-22(3) — an unregistered extraprovincial corporation "is not capable of commencing or maintaining any action or other proceeding in a court" — with s. 20-22(2) excepting a Canada corporation from that section; s. 20-7 governs termination of registration and restoral. The consequence below states both halves without asserting which reaches a given corporation. effective_from is 2023-03-12, the coming into force of SR 91/2022, the same date the sibling rule uses.

The Business Corporations Act, 2021, S.S. 2021, c. 6, s. 20-20 (Saskatchewan King's Printer PDF; read in full 2026-09-11). THE DUTY, IN TERMS. s. 20-20(1): "Within 30 days after the date of the amendment, an extraprovincial corporation shall send to the Registrar a copy of any amendment to its articles that effects the following: (a) a change of its name; (b) an amalgamation of the corporation with one or more other corporations; (c) a continuance under the laws of another jurisdiction as if it had been incorporated under the laws of that other jurisdiction." THE CLOCK RUNS FROM THE DATE OF THE AMENDMENT, not from the certificate, and not from the day the Registrar is told. THREE KINDS, ALL OF THEM CHANGE KINDS THE OWNER ALREADY RECORDS: a name change is `corporation_name`; an amalgamation and a continuance are both `amalgamation_or_continuance`, which is the same vocabulary the CBCA's own 30-day rule uses. An amendment to the articles that does none of these three things — a change to the share structure, say — is NOT caught by s. 20-20, so the rule does not fire on one; that is the section's own limit, not a modelling choice. SEPARATE FROM s. 20-19, which gives 15 days for an office, attorney or director change. s. 20-20(2) lets the Registrar issue a certificate and publish notice of it; nothing there is a duty on the corporation. effective_from is 2023-03-12, as with every other Saskatchewan rule in this corpus.

The Business Corporations Act, 2021, S.S. 2021, c. 6, s. 11-2(a) (King's Printer) — the directors "shall call an annual meeting of shareholders not later than 18 months after the corporation comes into existence and subsequently not later than 15 months after holding the last preceding annual meeting". s. 11-11(1): a resolution in writing signed by all the shareholders entitled to vote is as valid as if passed at a meeting, and one dealing with all matters required to be dealt with at a meeting satisfies the Act's requirements. No six-month-after-year-end cap, so nothing is anchored on the fiscal year end. First limb only, generated once; the recurring limb is sk.annual_meeting. The Act came into force 2023-03-12.

The Business Corporations Act, 2021, S.S. 2021, c. 6, s. 4-4(2) (King's Printer) — "At least once during each financial year of a corporation, the corporation shall take reasonable steps, including any prescribed steps, to ensure that it has identified all individuals with significant control over the corporation and that the information in the register is accurate, complete and up to date." s. 4-4(1)(f): the register records "a description of each step taken in accordance with subsection (2)". s. 4-4(6): the section does not apply to a distributing corporation or a member of a prescribed class — the classes Standkeep's isc_exempt flag describes. Modelling follows cbca.isc_register_review: the duty is met within the financial year, so the due date is its last day and an earlier review is marked filed. Saskatchewan requires no filing of this register with the Corporate Registry; disclosure is on the Registrar's request (s. 4-6(1)). The Act came into force 2023-03-12.

The Business Corporations Act, 2021, S.S. 2021, c. 6, s. 20-19 (Saskatchewan King's Printer PDF; read in full 2026-09-11). THE DUTY, IN TERMS. s. 20-19(1): "An extraprovincial corporation shall send to the Registrar notice of any change: (a) in the physical or mailing address of its registered office, whether within or outside of Saskatchewan; (b) in the address of its attorney; and (c) of its directors." s. 20-19(2): "A notice of change mentioned in this section must be sent to the Registrar not later than 15 days after the change is made." THREE KINDS AND NO MORE. The section names the registered office, the attorney's address and the directors; it does not name officers, so `triggered_by` does not list them — the Ontario sibling does, because CIA s. 4(1) reaches everything last filed. WHAT STARTS THE CLOCK is "the change is made", which is the day the owner records, not the day the corporation noticed. SEPARATE FROM s. 20-20: an amendment to the articles effecting a change of name, an amalgamation or a continuance is a different filing on a different period (30 days), and is sk.articles_amendment_extra_provincial. Modelling the two as one rule would state 15 days for a duty the Act gives 30. CONSEQUENCE: the Act attaches no penalty to s. 20-19 itself; what follows is that the Registrar's record is wrong, and s. 19-5 (applied by s. 20-18) directs service on an extraprovincial corporation to what the record holds. The consequence below states that and asserts no penalty. effective_from is 2023-03-12, the coming into force of the Act's Part 20 as used by every other Saskatchewan rule in this corpus.

Companies Act, R.S.N.S. 1989, c. 81, s. 83(1) (Nova Scotia Legislature consolidation, page dated 2026-01-20) — "A general meeting of every company shall be held once at the least in every calendar year and not more than fifteen months after the holding of the last preceding general meeting, and, if not so held, the company and every director, manager, secretary and other officer of the company, who is knowingly a party to the default, shall be liable to a penalty not exceeding two hundred dollars." Unlike every other jurisdiction Standkeep models, the Nova Scotia Act states NO eighteen-month first-meeting limb, so there is no ns.first_annual_meeting rule: the only clock the Act gives runs from the last general meeting. The once-per-calendar-year limb is not modelled either, for the same reason as British Columbia's — it can bind before the fifteen months and Standkeep would need the meeting date to say so. effective_from is a floor: the Act is the Revised Statutes of Nova Scotia 1989. PINNED 2026-09-04: s. 83 carries the source note "R.S., c. 81, s. 83" and no later amendment, so its wording is the 1989 revision's; effective_from is that revision's year. DECIDED 2026-09-04 on both gaps. (1) The once-per-calendar-year limb of s. 83(1) is not modelled, for the same reason as British Columbia's: it is the later of the two bounds in the ordinary case, so computing it would state a date after the real deadline, which §2 forbids. (2) The Act genuinely sets no first-meeting deadline — there is no eighteen-month limb anywhere in s. 83 — so no ns.first_annual_meeting rule exists, and a Nova Scotia company gets a meeting date only once one has been recorded. Both are recorded here rather than guessed at.

Companies Act, R.S.N.S. 1989, c. 81, s. 46B(2) (Nova Scotia Legislature consolidation, page dated 2026-01-20) — "At least once during each financial year of the company, the company shall take reasonable steps, including any prescribed steps, to ensure that it has identified all individuals with significant control over the company and that the information in the register is accurate, complete and up-to-date." s. 46B(1)(f): the register records "a description of each step taken in accordance with subsection (2)"; s. 46B(3): information learned must be recorded within fifteen days, which is an internal record and not a Standkeep obligation; s. 46B(6): a company that without reasonable cause contravenes the section is guilty of an offence; s. 46D: the register must be disclosed to the Registrar on request. Enacted by 2020, c. 7, s. 1. The isc_exempt flag carries the Act's own excluded classes. effective_from is a floor: the register provisions were enacted by 2020, c. 7, s. 1. PINNED 2026-09-04: s. 46B carries the note "2020, c. 7, s. 1", the chapter that enacted the register provisions; effective_from is that chapter's year. The exact proclamation day within 2020 was not read and matters only for an as_of inside that year.