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Show the members the figures
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The directors approve the statements, and the members see them at the annual meeting — including what directors were paid.
The directors approve the statements, and the members see them at the annual meeting — including what directors were paid. Binds: BC societies.
The law’s own words
“The directors of a society must present the following to the members at each annual general meeting: financial statements prepared in accordance with this section …”
BC Societies Act, s. 35(1) · Read it at BC Laws · Verified 2026-11-06
“The financial statements of a society required under section 35 must include a note providing the information required by the regulations in respect of the remuneration, if any, paid by the society to the directors in the period …”
BC Societies Act, s. 36(1) · Read it at BC Laws · Verified 2026-11-06
“A society must, within 30 days after an annual general meeting is held, file with the registrar an annual report that includes the date on which the meeting was held.”
BC Societies Act, s. 73(1) · Read it at BC Laws · Verified 2026-11-07
The directors approve the statements, and the members see them at the annual meeting — with the audit or review report the year’s standing calls for. Binds: Ontario not-for-profit corporations.
The law’s own words
“public benefit corporation” means, (a) a charitable corporation, or (b) a non-charitable corporation that receives more than $10,000 or other prescribed amount in a financial year, (i) in the form of donations or gifts from persons who are not members, directors, officers or employees of the corporation, or (ii) in the form of grants or similar financial assistance from the federal government or a provincial or municipal government or an agency of any such government”
Ontario Not-for-Profit Corporations Act, s. 1(1) · Read it at Ontario · Verified 2026-11-08
“The directors shall approve annual financial statements of the corporation that relate to the period that began immediately after the end of the last completed financial year and ended not more than six months before the annual meeting …”
Ontario Not-for-Profit Corporations Act, s. 83(1) · Read it at Ontario · Verified 2026-11-08
“The directors of a corporation shall place before the members at every annual meeting, (a) the financial statements approved by the directors under subsection 83 (1); (b) the report of the auditor or of the person who conducted a review engagement, as the case may be; and (c) any further information respecting the financial position of the corporation and the results of its operations required by the articles or the by-laws.”
Ontario Not-for-Profit Corporations Act, s. 84(1) · Read it at Ontario · Verified 2026-11-08
“Not less than 21 days, or a prescribed number of days, before each annual meeting of the members or before the signing of a resolution under section 59 in lieu of the annual meeting, a corporation shall give a copy of the documents referred to in subsection (1) to all members who have informed the corporation that they wish to receive a copy of those documents.”
Ontario Not-for-Profit Corporations Act, s. 84(2) · Read it at Ontario · Verified 2026-11-08
“Members of a public benefit corporation may pass an extraordinary resolution, (a) to have a review engagement instead of an audit in respect of the corporation’s financial year if the corporation had annual revenue in that financial year of more than $100,000 or such other prescribed amount and less than $500,000 or such other prescribed amount”
Ontario Not-for-Profit Corporations Act, s. 76(1)(a) · Read it at Ontario · Verified 2026-11-08
“Members of a public benefit corporation may pass an extraordinary resolution, … (b) to not appoint an auditor and to not have an audit or a review engagement in respect of the corporation’s financial year if the corporation had annual revenue in that financial year of $100,000 or less or such other prescribed amount.”
Ontario Not-for-Profit Corporations Act, s. 76(1)(b) · Read it at Ontario · Verified 2026-11-08
“Members of a corporation other than a public benefit corporation may pass an extraordinary resolution, (a) to have a review engagement instead of an audit in respect of the corporation’s financial year if the corporation had annual revenue in that financial year of more than $500,000 or such other prescribed amount”
Ontario Not-for-Profit Corporations Act, s. 76(2)(a) · Read it at Ontario · Verified 2026-11-08
“Members of a corporation other than a public benefit corporation may pass an extraordinary resolution, … (b) to not appoint an auditor and to not have an audit or a review engagement in respect of the corporation’s financial year if the corporation had annual revenue in that financial year of $500,000 or less or such other prescribed amount.”
Ontario Not-for-Profit Corporations Act, s. 76(2)(b) · Read it at Ontario · Verified 2026-11-08
“An extraordinary resolution passed under this section is valid until the next annual meeting of the members.”
Ontario Not-for-Profit Corporations Act, s. 76(3) · Read it at Ontario · Verified 2026-11-08
“extraordinary resolution” means a resolution that is, (a) submitted to a special meeting of the members of a corporation duly called for the purpose of considering the resolution and passed at the meeting, with or without amendment, by at least 80 per cent of the votes cast, or (b) consented to by each member of the corporation entitled to vote at a meeting of the members or the member’s attorney.”
Ontario Not-for-Profit Corporations Act, s. 76(4) · Read it at Ontario · Verified 2026-11-08
Ontario Not-for-Profit Corporations Act, sections 52, 55 and 96
“The directors of a corporation shall call an annual meeting of the members of the corporation, (a) within 18 months after the corporation comes into existence; and (b) subsequently, not later than 15 months after holding the preceding annual meeting.” “The corporation shall give notice of the time and place of a meeting of the members in accordance with the by-laws, but in any event not less than 10 days and not more than 50 days before the meeting, to, (a) each member entitled to receive notice of the meeting; (b) each director; and (c) the auditor of the corporation or the person appointed to conduct a review engagement of the corporation.” “A member or a member’s attorney or legal representative who wishes to examine the register of members of a corporation shall first make a request to the corporation or its agent accompanied by a statutory declaration described in subsection (3).” “Any person described in subsection (1), on payment of a reasonable fee and on giving a corporation or its agent the statutory declaration described in subsection (3), may on application require the corporation or its agent to give the person a current list of members setting out the names and addresses of each member and such additional information as is required by the by-laws as soon as is practical.” “A member or a member’s attorney or legal representative who obtains a list of members or information from a register of members under this section shall not use the list or information except in connection with, (a) an effort to influence the voting of members; (b) requisitioning a meeting of the members; or (c) another matter relating to the affairs of the corporation.”
Source: Ontario Not-for-Profit Corporations Act, ss. 52(1), 55(1), 96(1), 96(2), 96(5) · Checked 2026-11-10
The directors call the annual meeting inside fifteen months of the last, give 21 to 50 days’ notice of every meeting, and send the meeting documents to each member 21 days ahead. The directors approve the statements, and the members see them at the annual meeting, with the auditor’s report. Members may examine the corporation’s records in business hours, free of charge. Binds: Newfoundland and Labrador corporations.
The law’s own words
“The directors of a corporation (a) shall call an annual meeting of shareholders not later than 18 months after the corporation comes into existence and subsequently not later than 15 months after holding the last preceding annual meeting; and (b) may at any time call a special meeting of shareholders.”
Corporations Act (Newfoundland and Labrador), s. 217 · Read it at Newfoundland and Labrador · Verified 2026-11-11
“Notice of the time and place of a meeting of shareholders shall be sent not less than 21 days nor more than 50 days before the meeting (a) to each shareholder entitled to vote at the meeting; (b) to each director; and (c) to the auditor of the corporation.”
Corporations Act (Newfoundland and Labrador), s. 221(1) · Read it at Newfoundland and Labrador · Verified 2026-11-11
“Notice of a meeting of shareholders at which special business is to be transacted shall state (a) the nature of that business in sufficient detail to permit the shareholder to form a reasonable judgment on it; and (b) the text of a special resolution to be submitted to the meeting.”
Corporations Act (Newfoundland and Labrador), s. 222(2) · Read it at Newfoundland and Labrador · Verified 2026-11-11
“The directors of a corporation shall place before the shareholders at an annual meeting (a) comparative financial statements, as prescribed … (b) the report of the auditor …”
Corporations Act (Newfoundland and Labrador), s. 258(1) · Read it at Newfoundland and Labrador · Verified 2026-11-11
“A corporation shall, not less than 21 days before each annual meeting of shareholders or before the signing of a resolution under paragraph 240(1)(b) instead of the annual meeting, send a copy of the documents referred to in section 258 to each shareholder except a shareholder who has informed the corporation in writing that he or she does not want a copy of those documents.”
Corporations Act (Newfoundland and Labrador), s. 262 · Read it at Newfoundland and Labrador · Verified 2026-11-11
“Each member of each class of members has 1 vote.”
Corporations Act (Newfoundland and Labrador), s. 426(1) · Read it at Newfoundland and Labrador · Verified 2026-11-11
“Shareholders and creditors of a corporation, their agents and legal representatives and the registrar may examine the records referred to in section 36 during the usual business hours of the corporation, and may take extracts from the records, free of charge …”
Corporations Act (Newfoundland and Labrador), s. 42(1) · Read it at Newfoundland and Labrador · Verified 2026-11-11
“A shareholder of a corporation is entitled upon request and without charge to 1 copy of the articles and by-laws and of a unanimous shareholder agreement.”
Corporations Act (Newfoundland and Labrador), s. 42(2) · Read it at Newfoundland and Labrador · Verified 2026-11-11
Corporations Act (Newfoundland and Labrador), section 217
“The directors of a corporation (a) shall call an annual meeting of shareholders not later than 18 months after the corporation comes into existence and subsequently not later than 15 months after holding the last preceding annual meeting; and (b) may at any time call a special meeting of shareholders.”
Source: House of Assembly — Corporations Act, RSNL 1990, c. C-36, s. 217 · Checked 2026-11-11
Corporations Act (Newfoundland and Labrador), sections 258 and 261
“The directors of a corporation shall place before the shareholders at an annual meeting (a) comparative financial statements, as prescribed, relating separately to (i) the period that began on the date the corporation came into existence and ended not more than 6 months before the annual meeting or, where the corporation has completed a financial year, the period that began immediately after the end of the last completed financial year and ended not more than 6 months before the annual meeting, and (ii) the immediately preceding financial year; (b) the report of the auditor; and (c) further information respecting the financial position of the corporation and the results of its operations required by the articles, the by-laws or a unanimous shareholder agreement.” “The directors of a corporation shall approve the financial statements referred to in section 258 and the approval shall be evidenced by the signature of 1 or more directors.”
Source: House of Assembly — Corporations Act, RSNL 1990, c. C-36, ss. 258, 261 · Checked 2026-11-11
Corporations Act (Newfoundland and Labrador), sections 265 and 266
“Shareholders of a corporation shall, by ordinary resolution, at the 1st annual meeting of shareholders and at each succeeding annual meeting, appoint an auditor to hold office until the close of the next annual meeting.” “Notwithstanding section 265, the shareholders of a corporation other than a corporation mentioned in subsection 263(1) may resolve not to appoint an auditor.” “A resolution under subsection (1) is valid only until the next succeeding annual meeting of shareholders.” “A resolution under subsection (1) is not valid unless it is consented to by all the shareholders, including shareholders not otherwise entitled to vote.”
Source: House of Assembly — Corporations Act, RSNL 1990, c. C-36, ss. 265, 266 · Checked 2026-11-11
The directors lay a full and clear statement of the company’s affairs and financial position before the members at the annual meeting. Binds: Prince Edward Island companies without share capital (Part II of the Companies Act).
The law’s own words
“The directors of every company shall lay before its shareholders a full and clear statement of the affairs and financial position of the company at or before each annual general meeting of the company.”
Companies Act (Prince Edward Island), s. 79 · Read it at Prince Edward Island · Verified 2026-11-08
Companies Act (Prince Edward Island), sections 79 and 91
“The directors of every company shall lay before its shareholders a full and clear statement of the affairs and financial position of the company at or before each annual general meeting of the company.” “A corporation to which this Part applies shall, each year, file with the Director, together with the prescribed filing fee, an annual return indicating the names and addresses of the officers and directors of the corporation.”
Source: Companies Act (Prince Edward Island), ss. 79, 91(3) · Checked 2026-11-11
The members see the year’s figures at the annual general meeting — the balance sheet and the statement of income and expenditure, audited and signed — and any member may have a copy of the memorandum and by-laws. Binds: Nova Scotia societies.
The law’s own words
“Every society shall hold an annual general meeting in the Province and fourteen days thereafter shall file with the Registrar a statement in the form of a balance sheet showing general particulars of its liabilities and assets and a statement of its income and expenditure in the preceding year audited and signed by its auditor or, if there is no auditor, by two directors.”
Nova Scotia Societies Act, s. 19 · Read it at Nova Scotia · Verified 2026-11-11
“The members of a society shall be the subscribers to the memorandum and those persons admitted to membership of the society according to the by-laws.”
Nova Scotia Societies Act, s. 15(1) · Read it at Nova Scotia · Verified 2026-11-11
“Subject to the by-laws, … every member of a society shall have a vote.”
Nova Scotia Societies Act, s. 15(2)(b) · Read it at Nova Scotia · Verified 2026-11-11
“Subject to the society’s by-laws, a meeting of a society may be held entirely or partially by telephonic or electronic means and a member who, through those means, votes at the meeting or establishes a communications link to the meeting is deemed, for the purpose of this Act, to be present at the meeting.”
Nova Scotia Societies Act, s. 15A · Read it at Nova Scotia · Verified 2026-11-11
“Every society shall furnish to a member at his request, and on payment of such fee, not exceeding fifty cents, as is fixed by its by-laws, a copy of its memorandum and by-laws.”
Nova Scotia Societies Act, s. 23 · Read it at Nova Scotia · Verified 2026-11-11
Nova Scotia Societies Act, section 19
“Every society shall hold an annual general meeting in the Province and fourteen days thereafter shall file with the Registrar a statement in the form of a balance sheet showing general particulars of its liabilities and assets and a statement of its income and expenditure in the preceding year audited and signed by its auditor or, if there is no auditor, by two directors.”
Source: Nova Scotia Legislature — Societies Act, RSNS 1989, c. 435, s. 19 · Checked 2026-11-11
Nova Scotia Societies Act, sections 15 and 15A
“The members of a society shall be the subscribers to the memorandum and those persons admitted to membership of the society according to the by-laws.” “Subject to the society’s by-laws, a meeting of a society may be held entirely or partially by telephonic or electronic means and a member who, through those means, votes at the meeting or establishes a communications link to the meeting is deemed, for the purpose of this Act, to be present at the meeting.”
Source: Nova Scotia Legislature — Societies Act, RSNS 1989, c. 435, ss. 15, 15A · Checked 2026-11-11
The directors lay a full statement of the company’s affairs and financial position before the members annually, at or before the general meeting. Binds: New Brunswick companies without capital stock (Companies Act, s. 18).
The law’s own words
“The directors of every company shall lay before its shareholders annually at or before the general meeting of the company for the election of directors, a full statement of the affairs and financial position of the company.”
Companies Act (New Brunswick), s. 123 · Read it at New Brunswick · Verified 2026-11-11
“There shall be a meeting of shareholders at least once every year at such time and place as may be fixed by the by-laws.”
Companies Act (New Brunswick), s. 101 · Read it at New Brunswick · Verified 2026-11-11
“The directors of every company shall, upon the request of any shareholder, cause to be delivered to him a copy of the statement referred to in sections 123 and 124.”
Companies Act (New Brunswick), s. 125(1) · Read it at New Brunswick · Verified 2026-11-11
The directors place the year’s comparative financial statements before the members at every annual meeting, approved and signed first. A corporation that has not offered its securities to the public furnishes a member a copy on demand, and its members may resolve — unanimously — not to appoint an auditor. Statements go out only approved and signed, and accompanied by the report of the auditor, if any. Binds: Manitoba corporations under The Corporations Act.
The law’s own words
“The directors of a corporation shall approve the financial statements referred to in subsection 149(1) and the approval shall be evidenced by the signature of one or more directors.”
The Corporations Act (Manitoba), s. 152(1) · Read it at Manitoba · Verified 2026-11-11
“A corporation shall not issue, publish or circulate copies of the financial statements referred to in subsection 149(1) unless the financial statements are (a) approved and signed in accordance with subsection (1); and (b) accompanied by the report of the auditor of the corporation, if any.”
The Corporations Act (Manitoba), s. 152(2) · Read it at Manitoba · Verified 2026-11-11
“A corporation that has not made a distribution to the public shall, upon demand being made therefor by a shareholder, furnish the shareholder with a copy of the documents referred to in subsection 149(1).”
The Corporations Act (Manitoba), s. 153(2) · Read it at Manitoba · Verified 2026-11-11
“The shareholders of a corporation that is not required to comply with section 154, may resolve not to appoint an auditor.”
The Corporations Act (Manitoba), s. 157(1) · Read it at Manitoba · Verified 2026-11-11
“A resolution under subsection (1) is not valid unless it is consented to by all the shareholders, including shareholders not otherwise entitled to vote.”
The Corporations Act (Manitoba), s. 157(3) · Read it at Manitoba · Verified 2026-11-11
The Corporations Act (Manitoba), sections 152 and 153
“The directors of a corporation shall approve the financial statements referred to in subsection 149(1) and the approval shall be evidenced by the signature of one or more directors.” “A corporation that has not made a distribution to the public shall, upon demand being made therefor by a shareholder, furnish the shareholder with a copy of the documents referred to in subsection 149(1).”
Source: Manitoba Laws — The Corporations Act, CCSM c C225, ss. 152, 153 · Checked 2026-11-11
The Corporations Act (Manitoba), section 157
“The shareholders of a corporation that is not required to comply with section 154, may resolve not to appoint an auditor.” “A resolution under subsection (1) is not valid unless it is consented to by all the shareholders, including shareholders not otherwise entitled to vote.”
Source: Manitoba Laws — The Corporations Act, CCSM c C225, s. 157 · Checked 2026-11-11
The directors call the annual meeting on the Act’s clock, and notice goes out on the Act’s clock too — to each shareholder entitled to vote, each director and the auditor. For a corporation without share capital, the members stand in the shareholders’ place, and each member of each class has one vote unless the articles or by-laws provide otherwise for that class. Binds: Manitoba corporations under The Corporations Act.
The law’s own words
“The directors of a corporation (a) shall call an annual meeting of shareholders not later than 18 months after the corporation comes into existence, and subsequently not later than 15 months after holding each preceding annual meeting; and (b) may at any time call a special meeting of shareholders.”
The Corporations Act (Manitoba), s. 127 · Read it at Manitoba · Verified 2026-11-11
“Notice of the time and place of a meeting of shareholders shall be sent not less than 21 days nor more than 50 days before the meeting, (a) to each shareholder entitled to vote at the meeting; (b) to each director; and (c) to the auditor of the corporation.”
The Corporations Act (Manitoba), s. 129(1) · Read it at Manitoba · Verified 2026-11-11
“Subject to subsection (2), each member of each class of members has one vote.”
The Corporations Act (Manitoba), s. 273(1) · Read it at Manitoba · Verified 2026-11-11
The Corporations Act (Manitoba), sections 127 and 273
“The directors of a corporation (a) shall call an annual meeting of shareholders not later than 18 months after the corporation comes into existence, and subsequently not later than 15 months after holding each preceding annual meeting” “Subject to subsection (2), each member of each class of members has one vote.”
Source: Manitoba Laws — The Corporations Act, CCSM c C225, ss. 127, 273 · Checked 2026-11-11
The directors place the year’s financial statements before the members at every annual meeting, a director signs their approval, and a copy goes to the Registrar; an auditor stands appointed unless the members resolve as the Act allows their kind. Binds: Saskatchewan corporations under The Non-profit Corporations Act, 2022.
The law’s own words
“… the directors of a corporation shall place before the members at every annual meeting: (a) prescribed financial statements relating to the period … ending not more than 6 months before the annual meeting …; (b) the report of the auditor, if any; (c) the report of the person conducting a review of the financial statements …, if any; and (d) any further information respecting the financial position of the corporation … required by the articles, the bylaws or any unanimous member agreement.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 13-1(1) · Read it at Publications Saskatchewan · Verified 2026-11-08
“The directors of a corporation shall approve the financial statements mentioned in section 13-1 and the approval must be evidenced by the signature of one or more directors.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 13-3(1) · Read it at Publications Saskatchewan · Verified 2026-11-08
“Every corporation shall send a copy of the records mentioned in subsection 13-1(1) to the Registrar not more than 30 days after an annual meeting or immediately after the signing of a resolution pursuant to clause 11-11(1)(b) in lieu of an annual meeting.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 13-4(1) · Read it at Publications Saskatchewan · Verified 2026-11-08
“Subject to sections 13-7 and 13-8, members of a corporation, by ordinary resolution, at the first annual meeting of members and at each succeeding annual meeting or meeting mentioned in subsection 11-2(2), shall appoint an auditor to hold office until the close of the next annual meeting.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 13-6(1) · Read it at Publications Saskatchewan · Verified 2026-11-08
“The members of a membership corporation may resolve not to appoint an auditor.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 13-7(1) · Read it at Publications Saskatchewan · Verified 2026-11-08
“… they shall appoint a person who meets the requirements in section 13-5 to conduct a review of the financial statements of the corporation …”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 13-7(3) · Read it at Publications Saskatchewan · Verified 2026-11-08
“… is not valid unless it is consented to by a majority of not less than two-thirds of the members, including those not otherwise entitled to vote, who vote on the resolution.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 13-7(5) · Read it at Publications Saskatchewan · Verified 2026-11-08
“Subject to subsection (2), the members of a charitable corporation whose revenues are less than the prescribed amount may resolve not to appoint an auditor.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 13-8(1) · Read it at Publications Saskatchewan · Verified 2026-11-08
“A corporation, not less than 21 days before each annual meeting or before the signing of a resolution pursuant to clause 11-11(1)(b) in lieu of the annual meeting, shall send a copy of the records mentioned in subsection (1) or a copy of a publication of the corporation that sets out the information required to be set out in the records mentioned in that subsection to each member, except a member who has informed the corporation in writing that the member does not want a copy of those records.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 13-1(2) · Read it at Publications Saskatchewan · Verified 2026-11-11
“must be: (a) a member in good standing of a recognized accounting profession that is regulated by The Accounting Profession Act; and (b) independent of the corporation, any of its affiliates or the directors or officers of the corporation or its affiliates.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 13-5(1) · Read it at Publications Saskatchewan · Verified 2026-11-11
The directors call the annual meeting inside fifteen months of the last, give fifteen to fifty days’ notice of every members’ meeting, and the members may act by a written resolution signed by all who could vote; a charitable corporation’s records stand open to anyone, for a reasonable fee. Binds: Saskatchewan corporations under The Non-profit Corporations Act, 2022.
The law’s own words
“The directors of a corporation: (a) shall call an annual meeting of members not later than 18 months after the corporation comes into existence and subsequently not later than 15 months after holding the preceding annual meeting; and (b) may at any time call a special meeting of members.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 11-2(1) · Read it at Publications Saskatchewan · Verified 2026-11-11
“Notice of the time and place of a meeting of members shall be sent not more than 50 days nor less than 15 days before the meeting: (a) to each member entitled to vote at the meeting; (b) to each director; and (c) to the auditor of the corporation.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 11-4(1) · Read it at Publications Saskatchewan · Verified 2026-11-11
“Notice of a meeting of members at which special business is to be transacted must: (a) state the nature of that business in sufficient detail to permit the member to form a reasoned judgment concerning that business; and (b) include the text of any special resolution to be submitted to the meeting.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 11-4(9) · Read it at Publications Saskatchewan · Verified 2026-11-11
“a resolution in writing signed by all the members entitled to vote on that resolution at a meeting of members is as valid as if it had been passed at a meeting of the members”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 11-11(1)(a) · Read it at Publications Saskatchewan · Verified 2026-11-11
“If a corporation is a charitable corporation, any other person not mentioned in subsection (1), during the usual business hours of the corporation and on payment of a reasonable fee, may: (a) examine the records mentioned in subsection 4-2(1); and (b) make copies of the records mentioned in clause (a).”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 4-3(2) · Read it at Publications Saskatchewan · Verified 2026-11-11
“A member of a corporation is entitled, on request and without charge, to one copy of the articles and bylaws and of any unanimous member agreement, and the amendments to them.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 4-3(3) · Read it at Publications Saskatchewan · Verified 2026-11-11
“Any member of a membership corporation and, if the corporation is a charitable corporation, any other person, on payment of a reasonable fee and on sending to a corporation or its agent the affidavit mentioned in subsection (5), may on application require the corporation or its agent to provide a list … containing the following information …: (a) the names of the members of the corporation; (b) the address of each member as shown on the records of the corporation.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 4-3(4) · Read it at Publications Saskatchewan · Verified 2026-11-11
The Non-profit Corporations Act, 2022 (Saskatchewan), sections 11-2, 11-4 and 4-3
“The directors of a corporation: (a) shall call an annual meeting of members not later than 18 months after the corporation comes into existence and subsequently not later than 15 months after holding the preceding annual meeting; and (b) may at any time call a special meeting of members.” “Notice of the time and place of a meeting of members shall be sent not more than 50 days nor less than 15 days before the meeting: (a) to each member entitled to vote at the meeting; (b) to each director; and (c) to the auditor of the corporation.” “A member of a corporation is entitled, on request and without charge, to one copy of the articles and bylaws and of any unanimous member agreement, and the amendments to them.”
Source: The Non-profit Corporations Act, 2022 (Saskatchewan), ss. 11-2(1), 11-4(1), 4-3(3) · Checked 2026-11-11
An Alberta society holds an annual general meeting and presents at it a financial statement setting out its income, disbursements, assets and liabilities, audited and signed by the society’s auditor. Its bylaws say when and where members may inspect the books and records. Binds: Alberta societies (Societies Act, RSA 2000, c S-14).
The law’s own words
“A society shall hold an annual general meeting and shall present at that meeting a financial statement setting out its income, disbursements, assets and liabilities, audited and signed by the society’s auditor.”
Societies Act (Alberta), s. 25 · Read it at King’s Printer for Alberta · Verified 2026-11-11
“the time and place, if any, at which the books and records of the society may be inspected by members”
Societies Act (Alberta), s. 9(4) · Read it at King’s Printer for Alberta · Verified 2026-11-11
“A society shall, within a reasonable time of receiving from a member of the society a request to provide to the member a copy of the register, the annual list of members or an excerpt from any one or more of them and on payment by the member of a sum not exceeding $0.25 for every 100 words to be copied, provide to that member the copy of the register, list or excerpt so requested.”
Societies Act (Alberta), s. 36(3) · Read it at King’s Printer for Alberta · Verified 2026-11-11
Alberta Societies Act, section 36.1(1)
“In this section, “personal information” means personal information as defined in the Personal Information Protection Act other than business contact information to which that Act does not apply by virtue of section 4(3)(d) of that Act.”
Source: Societies Act (Alberta), s. 36.1(1) · Checked 2026-11-11
A Yukon society’s directors present its financial statements — and the accountant’s report, if there is one — to the members at each annual general meeting. The statements carry what directors and the highest-paid were paid, and a society the regulations require to have an accountant has one: a Class A society, unless its bylaws allow a waiver its members pass. Binds: Yukon societies (Societies Act, SY 2018, c. 15).
The law’s own words
“The directors of a society must present the following to the members at each annual general meeting: (a) financial statements prepared in accordance with this Act and any prescribed requirements; (b) the accountant’s report, if any, on those financial statements.”
Societies Act (Yukon), s. 37(1) · Read it at Yukon Legislation · Verified 2026-11-09
“The financial statements of a society required to be presented under section 37 must include information of the types required by the regulations in respect of (a) the remuneration, if any, paid by the society to a director or a person associated with a director in the period in relation to which the financial statements are prepared.”
Societies Act (Yukon), s. 38(1) · Read it at Yukon Legislation · Verified 2026-11-09
“A society must not issue, publish or distribute financial statements of the society required to be presented under section 37 unless (a) the financial statements have been approved by the directors and signed by two or more directors; and (b) the accountant’s report, if any, on those financial statements is attached to the financial statements.”
Societies Act (Yukon), s. 40(1) · Read it at Yukon Legislation · Verified 2026-11-09
“A society (a) must have an accountant if the society is required to have an accountant by the society’s bylaws or under the regulations; and (b) may have an accountant in any other case.”
Societies Act (Yukon), s. 124(1) · Read it at Yukon Legislation · Verified 2026-11-09
“Class A societies must have their financials reviewed by a professional accountant unless their bylaws allow the society to waive the requirement by special resolution. The waiver is only valid for two years.”
Societies Act — Government of Yukon, Classes of societies in the Societies Act · Read it at Yukon.ca · Verified 2026-11-09
“The accountant of a society must prepare a report for the members of the society, in accordance with any prescribed requirements, on the financial statements that are to be presented to the members at an annual general meeting.”
Societies Act (Yukon), s. 130(2) · Read it at Yukon Legislation · Verified 2026-11-09
Yukon Societies Act — Government of Yukon, Classes of societies in the Societies Act
“Class A societies must have their financials reviewed by a professional accountant unless their bylaws allow the society to waive the requirement by special resolution. The waiver is only valid for two years.”
Source: Government of Yukon, Classes of societies in the Societies Act · Checked 2026-11-11
A Northwest Territories society holds an annual general meeting in the Northwest Territories, and presents at it an annual financial statement signed by its auditor, or by two directors where there is no auditor. Its bylaws provide for the audit of its accounts, and set the date its fiscal year ends — at least thirty days before the annual general meeting is called. Binds: Northwest Territories societies (Societies Act, R.S.N.W.T. 1988, c. S-11).
The law’s own words
“Every society shall hold an annual general meeting in the Northwest Territories at which shall be presented an annual financial statement signed by the auditor of the society or by two directors if there is no auditor and containing”
Societies Act (Northwest Territories), s. 17 · Read it at Government of the Northwest Territories · Verified 2026-11-08
“the assets and liabilities of the society in the form of a balance sheet”
Societies Act (Northwest Territories), s. 17 · Read it at Government of the Northwest Territories · Verified 2026-11-08
“the receipts and disbursements of the society since the date of incorporation or the date of the previous financial statement”
Societies Act (Northwest Territories), s. 17 · Read it at Government of the Northwest Territories · Verified 2026-11-08
“any further information that the bylaws may require”
Societies Act (Northwest Territories), s. 17 · Read it at Government of the Northwest Territories · Verified 2026-11-08
“the date on which the fiscal year of the society ends, which date must be at least 30 days before the calling of the annual general meeting”
Societies Act (Northwest Territories), s. 5 · Read it at Government of the Northwest Territories · Verified 2026-11-08
Northwest Territories Societies Act, section 17
“Every society shall hold an annual general meeting in the Northwest Territories at which shall be presented an annual financial statement signed by the auditor of the society or by two directors if there is no auditor” “the assets and liabilities of the society in the form of a balance sheet” “the receipts and disbursements of the society since the date of incorporation or the date of the previous financial statement” “any further information that the bylaws may require”
Source: Government of the Northwest Territories — Societies Act, R.S.N.W.T. 1988, c. S-11, s. 17 · Checked 2026-11-08
An annual meeting is held each year, at the time the constituting act or the by-laws provide. At the meeting the directors lay before the members a balance sheet made up to a date not more than four months before it, a general statement of income and expenditure, and the report of the auditor or auditors. Binds: Quebec legal persons without share capital (Companies Act, CQLR c. C-38, Part III, carrying Part I’s meeting section with it under s. 224; in Part III, shareholder reads member, s. 225).
The law’s own words
“An annual meeting of the shareholders of the company shall be held at such time each year as the constituting act or by-laws of the company provide”
Companies Act (Quebec), s. 98 · Read it at LégisQuébec · Verified 2026-11-09
“a balance sheet made up to a date not more than four months before such annual meeting”
Companies Act (Quebec), s. 98 · Read it at LégisQuébec · Verified 2026-11-09
“a general statement of income and expenditure for the financial period ending nearest to the date of such balance sheet”
Companies Act (Quebec), s. 98 · Read it at LégisQuébec · Verified 2026-11-09
“the report of the auditor or auditors”
Companies Act (Quebec), s. 98 · Read it at LégisQuébec · Verified 2026-11-09
Civil Code of Québec, articles 345, 346 and 352
“The general meeting is convened each year by the board of directors, or following its directives, within six months after the close of the financial period. The first general meeting is held within six months from the constitution of the legal person.” “The notice convening the annual general meeting indicates the date, time and place of the meeting and the agenda; it is sent to each member qualified to attend, not less than 10 but not more than 45 days before the meeting. Ordinary business need not be mentioned in the agenda of the annual meeting.” “If they represent 10% of the votes, members may require the directors or the secretary to convene an annual or special general meeting, stating in a written notice the business to be transacted at the meeting. If the directors or the secretary fail to act within 21 days after receiving the notice, any of the members who signed it may convene the meeting. The legal person is bound to reimburse to the members the useful expenses incurred by them to hold the meeting, unless the meeting decides otherwise.”
Source: Civil Code of Québec, arts. 345, 346, 352 · Checked 2026-11-10