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The Canada Business Corporations Act (CBCA; French: Loi canadienne sur les sociétés par actions) is an act of the Parliament of Canada regulating Canadian business corporations. Corporations in Canada may be incorporated federally, under the CBCA, or provincially under a similar provincial law.
Canadian corporate law concerns the operation of corporations in Canada, which can be established under either federal or provincial authority. Federal incorporation of for-profit corporations is governed by Corporations Canada under the Canada Business Corporations Act. All of the Canadian provinces and territories also have laws permitting ...
Provisions similar to s. 210 of the UK Companies Act 1948 were first introduced into Canadian law through the 1975 passage of the Canada Business Corporations Act. [1] It incorporated recommendations made in 1962 by the UK Jenkins Committee on Company Law for removing the linkage of the remedy with that of winding-up and for broadening its scope. [2]
The Ontario Court of Appeal has ruled that, in the case of a "requirement to pay" under the Income Tax Act (Canada) that was issued after a notice of application to appoint a receiver (but before the court heard the application), supported by an ex parte "jeopardy order" issued by the Federal Court of Canada under s. 225.1(1) of that Act, [60 ...
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CBCA may refer to: Canada Business Corporations Act, a Canadian law regulating Canadian business corporations; Children's Book Council of Australia, a nonprofit organisation that aims to engage the community with literature for young Australians; Commercial Bank Centrafrique, one of the largest banks in the Central African Republic
Statutes of Canada, 1867 to 1872 at Canadiana.org; Acts of the Parliament of the Dominion of Canada, 1873 to 1900 at Canadiana.org; Acts of the Parliament (of the Dominion) of Canada, 1901 to 1997 at the Internet Archive; Acts of the Parliament of Canada, 1987 to 2022 at the Government of Canada Publications catalogue.
Quebec is the only province that collects provincial personal income taxes by their agency. Thus, Quebec residents file tax returns with both the Ministère du Revenu du Québec and the Canada Revenue Agency. Alberta and Quebec collect their own corporate income tax. Filing deadlines generally match those of the federal government.