Your corporation must keep certain corporate records at its registered office or at some other location elsewhere in Canada as set out by the directors.Upon request, a corporation’s shareholders and creditors (such as suppliers) may examine the following records:
Articles of Incorporation, by-laws and their amendments and any unanimous shareholder agreements;
minutes of meetings and resolutions of shareholders;
copies of certain forms that have been filed, for example Initial Registered Office Address
and First Board of Directors, Change of Registered Office Address and Changes Regarding Directors;
and a share register showing the names and addresses of all shareholders and details of shares held.
The corporation must also prepare and maintain accounting records. Although there is no requirement for these accounting records to be available for consultation by shareholders,financial statements must be available for consultation. This ensures that shareholders can obtain information about the financial situation of the corporation, so that they are able to make appropriate decisions regarding the corporation.