Quebec Corporation Registration

1. What is the Alberta Annual Return?

The Alberta Annual Return, often referred to as the Alberta Corporation Annual Return, is an annual Corporate Registry filing that Alberta companies must complete to maintain their registered status.

The Annual Return is primarily used to update and confirm the company's basic information with the Alberta Corporate Registry.

Please note:

Alberta Annual Return ≠ Corporate Income Tax Return.

The Annual Return is a Corporate Registry compliance matter, while the Corporate Income Tax Return is a tax filing. These are different requirements.

2. Do Alberta companies have to submit an Annual Return every year?

Generally, yes.

According to Alberta's Business Corporations Act and related Regulations, Alberta corporations are required to complete Annual Return filings as stipulated.

Even if the company:

• Has no revenue
• Has no employees
• Is not currently operating
• Incurred a loss for the year
• Had no business activities

As long as the company remains registered, it usually still needs to fulfill its corporate registration maintenance obligations, such as the Annual Return.

3. Are the Alberta Annual Return and corporate tax filing the same thing?

No.

They are completely different filings:

Alberta Annual Return
→ Completes the company's annual registration maintenance with the Alberta Corporate Registry.

Corporate Income Tax Return
→ Is the company's income tax filing.

Therefore:

Completing corporate tax filing does not mean the Alberta Annual Return has been completed.

Conversely, completing the Alberta Annual Return does not substitute for the company's Corporate Income Tax Return.

4. When is the Alberta Annual Return due?

The Alberta Corporation's Annual Return is an annual corporate registration filing.

Companies should complete the filing on time according to the Corporate Registry's annual filing requirements, rather than waiting until corporate tax filing.

The specific filing year and due date for the Annual Return should be confirmed based on the company's current Registry Record and Annual Return Notice.

If you are unsure whether the company has completed its Annual Return for the current year, you can first check the company's Corporate Registry status and Outstanding Annual Returns.

5. What happens if the Alberta Annual Return is overdue?

If the company fails to submit the Annual Return as required, it will affect the company's registration compliance status.

Failure to submit Annual Returns for an extended period may further lead to the company facing the risk of dissolution.

Alberta's Business Corporations Act has corresponding provisions for Annual Returns, company status, and dissolution.

Therefore, if you find that the Annual Return is overdue, it is recommended to quickly check:

• Which years are outstanding
• Whether the company is still Active
• Whether a Registry notice has been received
• Whether the dissolution process has begun

6. Can an Alberta company that has been dissolved be restored?

Possibly.

If an Alberta corporation has been dissolved, you can consider applying for Revival depending on the company's circumstances.

Alberta has recently extended the revival period for some corporations, allowing eligible dissolved corporations to apply for restoration within a longer timeframe.

However, once a company has been dissolved, it usually cannot simply be restored to normal by just filing one outstanding Annual Return.

It may require:

Checking the reason for dissolution
→ Completing relevant outstanding filings
→ Submitting revival documents
→ Completing Corporate Registry restoration

The specific requirements depend on the company's Registry status.