BC Annual Report (Registry)

Definition

A BC annual report is a corporate governance filing required under section 51 of the Business Corporations Act (BC). It is filed annually with BC Registry Services and confirms the corporation's registered office, records office, and director information. The annual report is not a tax return; it is a registry filing and is entirely separate from the federal T2 corporate income tax return.

Key rules

• Filing window: the annual report must be filed within two months after the anniversary of the corporation's date of incorporation (or continuation into BC).
• The government filing fee is $43.39. A service provider or filing channel may add a separate service charge; confirm the total before submitting. BC forms and fees.
• Information confirmed or updated in the filing:
  • Registered office address (must be a street address in BC).
  • Records office address (can be the same as registered office).
  • Directors (full legal name and residential or prescribed delivery address).
• Director changes made separately through a Notice of Change must also be reflected in the annual report.
• Use the filing service linked from the province's annual report instructions for your company type. Ordinary companies and benefit companies can use different registry services. A transition application is a separate filing, not another name for an annual report.

Example

A BC corporation was incorporated on March 14, 2025. Its first annual report is due within two months of March 14, 2026, meaning on or before May 14, 2026. The director logs in to bcregistry.gov.bc.ca, reviews the pre-populated corporation details, confirms the registered office, and updates the director's residential address. The government report fee is $43.39, plus any applicable service charge; the filer saves the completed report and receipt.

In 2027 the same corporation must file again within two months of March 14, 2027. The filing is independent of the corporation's December 31 fiscal year-end and of the T2 return deadline.

Common mistakes

• Confusing the annual report (registry filing) with the T2 corporate tax return (CRA). These are different filings to different agencies with different deadlines.
• Missing the two-month anniversary window. The deadline is based on the incorporation date, not a fixed calendar date.
• Allowing dissolution for non-filing. Dissolution can affect the corporation's ability to operate and its property may vest in the Crown; restoration is a separate process.
• Using an outdated registered office address. Official notices served at an invalid address can still be legally effective, exposing the corporation to default judgments.
• Forgetting that a BC extra-provincial registration (for a corporation incorporated federally or in another province) requires its own annual filing as an extra-provincial company.

Related concepts

• BC Business Number
• Federal vs. Provincial Incorporation
• BC Corporate Tax Rates