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Show the members the figures
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Saskatchewan stands fully covered: its own filings and guidance stand in the books beside the federal ones.
The directors approve the statements, and the members see them at the annual meeting — including what directors were paid.
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