Missing an annual return filing is one of the most common compliance failures for incorporated Canadian businesses — and one of the most avoidable. Here is a complete breakdown of the 2026 deadlines by jurisdiction.
Federal (CBCA)
Federally incorporated companies must file an annual return with Corporations Canada within 60 days of their anniversary date of incorporation. The filing fee is $12 online. Failure to file for two consecutive years can result in dissolution.
Ontario (OBCA)
Ontario corporations must file an Annual Return with the Ontario Business Registry (OBR) within 6 months of their fiscal year end. Ontario also requires a notice of change for any director or officer changes within 15 days.
British Columbia (BCA)
BC corporations must file an Annual Report through BC Registries on the anniversary of the company's recognition date. Late filings incur a $25 penalty and the company risks being struck off the register.
Québec (LSAQ)
Québec corporations must file an Annual Declaration (déclaration annuelle) with the Registraire des entreprises (REQ) within 3 months of the end of the fiscal year. The filing fee is $37. Updates must be filed within 30 days of any change.
Key Takeaways for Your Practice
Track each client's jurisdiction and fiscal year end independently — there is no single deadline across all four jurisdictions. The most efficient approach is a compliance calendar that auto-calculates each entity's deadlines and sends reminders at 30, 14, and 7 days.
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Mortacc tracks annual return deadlines, generates minute books, and maintains entity records across all four Canadian jurisdictions. Bilingual EN/FR. No per-entity fees.
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