Under the new British Columbia Societies Act (the
"New Act"), which is set to come into force on November
28, 2016, a non-share corporation registered outside of British
Columbia that conducts activities in British Columbia (an
"Extraprovincial Non-Share Corporation") must register in
British Columbia within 60 days after beginning to carry on
activities in British Columbia.
An Extraprovincial Non-Share Corporation that is already
registered in British Columbia prior to the New Act coming into
force will be deemed to be registered under the New Act once in
force unless its registration is cancelled under the New Act.
An Extraprovincial Non-Share Corporation that was not registered
in British Columbia immediately before the New Act comes into force
must be registered in British Columbia by November 28, 2018 if it
carries on activities in British Columbia.
Section 172 of the New Act sets out the registration
requirements for an Extraprovincial Non-Share Corporation. Under
subsection 172(a) of the New Act, an Extraprovincial Non-Share
Corporation must file a registration statement that includes:
if the Extraprovincial Non-Share Corporation is a federal
corporation, its name or, in any other case, its reserved named
under section 9 of the New Act and the reservation number given for
its home jurisdiction;
any incorporation or other identifying number given to it by
its home jurisdiction and the date of its incorporation,
amalgamation, continuation or other formation in that
the delivery address and mailing address proposed for its head
office; and for each person, if any, that the Extraprovincial
proposes to have as an attorney, the full name of the person
and the delivery address and mailing address proposed for that
Furthermore, under subsection 172(b) of the New Act, the
Extraprovincial Non-Share Corporation must provide to the registrar
any other records and information the registrar may require,
including proof of the Extraprovincial Non-Share Corporation status
in its home jurisdiction.
Under the Income Tax Act, the Employment Insurance Act, and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions or GST.
Under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions.
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