Maintaining a board of trade

Every board of trade subject to the Boards of Trade Act (BOTA) must file an annual summary with Corporations Canada.

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Filing an annual summary

The annual summary is not an income tax return. It is a corporate law requirement that is completely separate from any filing obligations you may have with the Canada Revenue Agency.

The annual summary must be filed between March 31 and June 1 of each year if the board of trade's legal status with Corporations Canada is "active". The term “active” means that the board has not been dissolved. You can find the status of a board of trade by using Search for a federal corporation.

The information on the annual summary must reflect the board of trade's situation on March 31 of each year of filing. Corporations Canada sends a reminder notice when an annual summary is due to be filed. If an annual summary is filed before March 31, it is not accepted.

Filing the annual summary with Corporations Canada is free. It is only a matter of completing the Form - Annual Summary - Boards of Trade Act and sending it to Corporations Canada (see How do I file my application under the Boards of Trade Act?).


The BOTA allows for a board of trade that has ceased to operate (that is, it no longer carries on activities) to apply for dissolution. Dissolution is the legal termination of a board of trade. For more information, see Dissolution of a board of trade.

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