Canada Business Corporations Regulations, 2001

5 (1) The annual return referred to in section 263 of the Act shall be sent to the Director within 60 days after the anniversary date of incorporation of the corporation, and shall set out the required information as of the anniversary date.

(2) Despite subsection (1), that annual return shall be sent to the Director within 60 days after the end of the corporation’s taxation year, and shall set out the required information as of the date of the taxation year end, if

• (a) the corporation has a taxation year end between July 1, 2006 and December 31, 2006; and

• (b) the Director has not issued to the corporation a certificate of incorporation, amalgamation or continuance between January 1, 2006 and December 31, 2006.