TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

annual return [3 records]

Record 1 2011-10-12

English

Subject field(s)
  • Commercial and Other Bodies (Law)
CONT

The auditor of a foreign company shall make such examination as the auditor considers necessary to enable the auditor to report on the annual return ... and on other financial statements required by this Act to be filed with the Superintendent. [Insurance Companies Act].

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
CONT

Le vérificateur de la société étrangère procède à l'examen qu'il estime nécessaire pour faire rapport sur le relevé annuel [...] et sur les états financiers qui doivent, aux termes de la présente loi, être déposés auprès du surintendant. [Loi sur les sociétés d'assurances].

Spanish

Campo(s) temático(s)
  • Organismos comerciales y otros (Derecho)
Save record 1

Record 2 2003-04-11

English

Subject field(s)
  • Taxation
DEF

... Every company that has a share capital must make a return, to the Registrar of Companies, at least once a year. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].

French

Domaine(s)
  • Fiscalité
OBS

Information devant être fournie annuellement à l'administration publique conformément aux exigences de certaines lois provinciales sur les sociétés et de la Loi de l'impôt sur le revenu.

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Memoria anual de las empresas, indicando su estado financiero y el nombre de los consejeros.

Save record 2

Record 3 2003-04-11

English

Subject field(s)
  • Records Management (Management)
DEF

Under the Companies Act, every company that has a share capital must make a return, to the Registrar of Companies, at least once a year showing the address of the registered office; an up to date copy of the shareholders register; a copy of the list of debenture holders; the share capital and debenture particulars; the list of directors; a copy of the final accounts and balance sheet. Failure to do so can result in the company being fined or struck off the Registrar of Companies and dissolved.

French

Domaine(s)
  • Gestion des documents (Gestion)

Spanish

Campo(s) temático(s)
  • Gestión de documentos (Gestión)
Save record 3

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