BC Corporation Annual Report: Deadline, Cost and What Happens If You Don’t File
A BC corporation annual report is a required yearly filing that helps keep a company’s corporate registry information current. It is separate from the corporation’s income tax return, financial statements, and annual meeting records.Quick Answer
A B.C. company must generally file its annual report within two months after each anniversary of its recognition date. The statutory filing fee is $43.39 in 2026. If the report becomes overdue, the company is not in good standing. If required annual reports are not filed in each of two consecutive years, the Registrar may begin a process that can result in the company being dissolved.
BC Corporation Annual Report: 2026 Quick Answer
| Question | Answer |
|---|---|
| Who files? | B.C. companies subject to the annual reporting requirement |
| How often? | Once each year |
| Deadline | Within two months after the applicable corporate anniversary |
| Statutory filing fee | $43.39 |
| Current online service fee | $1.50 in the B.C. Registry filing flow |
| If late | Company is not in good standing |
| Two consecutive years missed | The Registrar may begin a process that can result in dissolution. |
| Financial statements filed? | No |
| Meeting minutes filed? | No |
| Same as a corporate tax return? | No |
What Is a BC Corporation Annual Report?
A BC corporation annual report is a yearly corporate registry filing required under the Business Corporations Act. It reports prescribed company information as of the applicable corporate anniversary and helps keep the company’s Registry record current.
The annual report is not a financial report. You do not submit financial statements, tax returns, shareholder meeting minutes, or other accounting records as part of the standard annual report filing.
A company must generally file the report every year even if nothing about the corporation has changed.
Businesses that want help can file a BC annual report online through the BC Business Registry.
When Is a BC Corporation Annual Report Due?
Under section 51 of the Business Corporations Act, a B.C. company must generally file an annual report within two months after each anniversary of the date on which the company was recognized.
For most companies, the recognition date is tied to when the company was:
- incorporated in British Columbia
- created through an amalgamation
- continued into British Columbia from another jurisdiction
The Province’s Maintaining Your B.C. Company guide explains these corporate maintenance requirements in more detail.
BC Annual Report Deadline Examples
If a company was incorporated on April 15, 2025, its first anniversary is April 15, 2026. It must generally file its annual report within two months after that anniversary.
If a company was incorporated on September 2, 2024, its 2026 anniversary is September 2, 2026. The annual report must be filed within two months after that date.
If a corporation was continued into British Columbia on December 10, the continuation date generally becomes the relevant recognition date for calculating its annual reporting anniversary.
The annual report deadline is not based on the corporation’s fiscal year-end.
This distinction matters because a company may have a tax year-end on a date entirely different from its corporate anniversary.
If you are setting up a new B.C. company, see our BC incorporation services.
How Much Does a BC Annual Report Cost in 2026?
The statutory B.C. government filing fee for a company annual report is $43.39 in 2026.
Current B.C. Registry online filing guidance also shows a $1.50 service fee in the applicable online filing flow, bringing the total shown there to $44.89.
The $43.39 amount is the statutory filing fee. It should be distinguished from:
- the online service fee charged through the government filing system
- fees charged by a private filing service, lawyer, notary, or other professional
- separate fees for changing directors or corporate addresses
- fees for other corporate filings
- restoration fees if a company has already been dissolved
Current government forms and filing fees are available through the Province’s Corporate Registry forms and fees page.
Is There a Late Fee for a BC Annual Report?
The current statutory fee schedule does not list a separate general late penalty simply because an annual report is overdue.
However, an overdue report can still create additional costs.
For example, a company with several outstanding reports may need to file each required annual report. If the company has already been dissolved, restoration fees and other corporate filing costs can also apply.
What Information Is Required for a BC Annual Report?
Before filing, review the company’s current Registry information and gather what you need to access the company’s record.
Depending on the filing system and company record, you may need:
- the company’s incorporation number or Business Number
- the applicable access code, company password, or account access
- the company’s current registered and records office information
- current director information
- officer information, where applicable
- confirmation that the information recorded for the company is accurate
The annual report is designed primarily to confirm prescribed corporate information. It is not used to submit the company’s financial statements or corporate income tax return.
Can You Change Directors or Company Addresses When Filing the Annual Report?
Some changes must be filed separately from the annual report.
Director Changes
If the company’s directors have changed, the applicable change-of-directors filing should generally be completed separately.
B.C. corporate maintenance guidance requires companies to notify the Registry of changes to directors and certain director information within the prescribed period.
The annual report should not be treated as a substitute for a required director-change filing.
Registered and Records Office Changes
Changes to a company’s registered office or records office also require the appropriate address-change filing.
If the Registry information is incorrect, complete the necessary corporate update before or in connection with bringing the annual reporting record up to date.
This separation is important because an annual report confirms corporate information. It does not replace every other filing required when corporate information changes.
How to File a BC Corporation Annual Report
B.C. companies can submit annual reports electronically through the applicable BC Registry online filing service. Current government materials refer to the modernized BC Registry application, while some legacy corporate services may continue to appear through Corporate Online.
A practical filing process is:
- Locate the corporation’s information. Have the legal company name, incorporation number, or Business Number available.
- Access the company’s Registry record. Use the applicable access code, company password, or BC Registry account credentials.
- Review the corporate information. Confirm that the directors, registered office, records office, and other relevant information are correct.
- Complete separate corporate changes if needed. If directors or office addresses have changed, submit the appropriate change filing rather than relying on the annual report to make the update.
- Complete the annual report. Enter or confirm the prescribed information for the applicable anniversary date.
- Review the filing before submitting it. Check the anniversary year, company details, and other information carefully.
- Pay the applicable fees. The statutory filing fee is currently $43.39. The government online filing process may also include the applicable service fee.
- Save the confirmation and receipt. Keep the completed annual report and proof of filing with the company’s corporate records.
The Province also provides current information for maintaining a B.C. incorporated company.
Need Help Filing Your BC Annual Report?
BC Business Register is a private business registration and filing service that can help prepare and submit a company’s annual report.
What Happens If You Don’t File Your BC Annual Report?
Missing an annual report does not mean a corporation is immediately dissolved. The consequences develop in stages.
After the Annual Report Deadline Passes
If the company does not file its annual report within the required two-month period, the report becomes outstanding, and the company is no longer in good standing.
The company still exists at this stage, but it should correct the outstanding filing as soon as possible.
While Annual Reports Remain Outstanding
A company with outstanding annual reports cannot obtain a Certificate of Good Standing.
Outstanding filings may also affect the company’s ability to complete certain other Registry transactions because the Registrar has authority under the Business Corporations Act to refuse some filings or certificates when required records remain outstanding.
This is an important distinction:
Not in good standing does not mean the company has already been dissolved.
A business that needs to confirm its current corporate information can use our BC business search and corporate records service.
If proof of good standing is required, see our Certificate of Good Standing service.
What Happens After Two Consecutive Years of Missed Annual Reports?
Section 422 of the Business Corporations Act gives the Registrar authority to dissolve a company if the company fails to file required annual reports in each of two consecutive years.
However, dissolution is not automatic the moment the second annual report becomes overdue.
The Act provides a statutory process before dissolution. This may include notice of the company’s default and an opportunity to correct the problem before the Registrar completes the dissolution process.
That is why a company with overdue annual reports should not wait until dissolution action begins.
What Does “Not in Good Standing” Mean in BC?
For annual reporting purposes, a company with one or more outstanding annual reports is not in good standing.
This can have practical consequences.
For example, the company may:
- be unable to obtain a Certificate of Good Standing
- encounter restrictions on certain Registry filings
- have unresolved corporate compliance issues on its record
- eventually become subject to dissolution proceedings if annual reporting defaults continue
A single overdue annual report does not automatically terminate the company.
The best approach is to identify which reports are outstanding and bring the company’s Registry filings up to date.
What If You Have More Than One Overdue Annual Report?
Outstanding annual reports must be filed in consecutive order.
For example, if both the 2024 and 2025 annual reports are outstanding, the company should address the older filing before moving to the later annual report.
A practical catch-up process is to:
- Determine which annual reports remain outstanding.
- Review the company’s directors and office information.
- Complete any required corporate-change filings.
- File the oldest outstanding annual report.
- Continue through each later annual report in chronological order.
- Confirm the company’s status once the required filings are complete.
Submitting only the newest annual report does not automatically correct earlier outstanding filings.
What Happens If Your BC Corporation Is Already Dissolved?
If the company has already been dissolved, filing the overdue annual reports alone will not restore it.
Restoration is a separate process under the Business Corporations Act.
The basic government fee for restoring a B.C. company is currently $350, but that should not be treated as the total cost of restoration in every case.
Additional amounts may include:
- name approval fees where required
- outstanding annual reports at the applicable filing fee for each report
- director-change filings
- address-change filings
- other Registry requirements needed to bring the corporation’s record up to date
- private professional or filing-service fees
The Province provides separate restoration procedures depending on the company’s circumstances.
BC Business Register can also assist businesses seeking to restore a dissolved BC corporation.
BC Annual Report vs. Corporate Tax Return
A BC corporation annual report and a corporate income tax return serve different purposes and are filed with different authorities.
| BC Corporation Annual Report | Corporate Income Tax Return |
|---|---|
| Filed with B.C. corporate registry services | Filed with the Canada Revenue Agency |
| Corporate registry compliance | Tax compliance |
| Based on the company’s corporate anniversary | Based on the corporation’s tax year |
| Current statutory filing fee is $43.39 | Tax filing requirements follow federal tax law. |
| Financial statements are not filed with the annual report | Financial and tax information form part of tax reporting. |
| Does not replace a T2 return | Does not replace the B.C. annual report |
A corporation can therefore be current with the Canada Revenue Agency but overdue with BC Registries, or current with BC Registries while still having separate tax obligations to address.
Common BC Annual Report Filing Mistakes
You can avoid several filing problems by reviewing the company’s records before submitting the annual report.
Common mistakes include:
- confusing the annual report with the corporation’s T2 income tax return
- calculating the deadline from the fiscal year-end instead of the corporate anniversary
- waiting for a reminder instead of independently tracking the anniversary date
- trying to update directors only through the annual report
- failing to complete a required registered or records office change
- overlooking an earlier outstanding annual report
- assuming no annual report is required because nothing changed
- entering information without carefully reviewing the filing
- failing to retain the filing confirmation and payment receipt
Even when the company’s information has not changed, the annual reporting obligation generally still applies.
BC Corporation Annual Report Checklist
Before submitting a B.C. annual report, confirm that you have:
- identified the correct corporate anniversary
- checked whether earlier annual reports are outstanding
- located the company’s incorporation number or Business Number
- obtained the required online account or filing access
- reviewed the company’s director information
- reviewed the registered and records office addresses
- completed any required director or address changes separately
- reviewed officer information where applicable
- confirmed the current government filing fee
- reviewed the filing before submission
- saved the completed report and payment confirmation
Frequently Asked Questions
How much is a BC annual report in 2026?
The statutory filing fee for a B.C. company annual report is $43.39. Current B.C. Registry online guidance also shows a $1.50 service fee in the applicable online filing process. Private filing-service fees are separate.
When is my BC corporation annual report due?
A B.C. company generally must file its annual report within two months after each anniversary of the date on which the company was recognized. The recognition date may be the company’s incorporation, amalgamation, or continuation date.
What happens if I file my BC annual report late?
If the annual report is not filed within the required filing period, it becomes outstanding, and the company is not in good standing. The company should file the overdue report as soon as possible.
Is there a late fee for a BC annual report?
The current statutory fee schedule does not list a separate general penalty solely because an annual report is late. The applicable annual report filing fee still applies, and other costs can arise if additional reports, corporate changes, or restoration are required.
Can a BC corporation be dissolved for not filing annual reports?
Yes. Under section 422 of the Business Corporations Act, the Registrar may dissolve a company that has failed to file required annual reports in each of two consecutive years. Dissolution follows a statutory process and is not automatic once the second report becomes overdue.
Can I file an overdue BC annual report?
Generally, you can still file an overdue annual report while the company remains in existence. If several annual reports are outstanding, they must be addressed in consecutive order.
Do I need to file an annual report if nothing changed?
Yes. The annual reporting requirement generally applies each year even if the company’s directors, addresses, and other corporate information remain unchanged.
Is the BC annual report the same as a corporate tax return?
No. A BC annual report is a provincial corporate registry filing. A T2 corporate income tax return is a separate federal tax filing made with the Canada Revenue Agency.
Where do I find the information needed to file my annual report?
You will generally need access to the company’s Registry record, including its incorporation number or Business Number and the applicable login, access code, password, or BC Registry account credentials.
Can someone file the annual report on behalf of my corporation?
Yes. A corporation may use a lawyer, notary, corporate filing provider, or other service provider to assist with its filing. Any private service fee is separate from the B.C. government filing fee.
Need Help Filing Your BC Corporation Annual Report?
Keeping annual reports current helps maintain the company’s Registry record and good standing.
BC Business Register provides private business registration and corporate filing services for B.C. companies. If your annual report is coming due or you have outstanding filings, we can help you prepare and submit the required corporate filing and identify related changes that may need to be handled separately.
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