Corporate law glossary
18 terms in English and Canadian French, each with a concrete example and a link to the page that answers.
18 term(s) shown
A
- Agent for serviceAgent de significationPerson or firm designated to receive legal documents for the corporation in a province.Compliance
- Annual returnDéclaration annuelleMandatory yearly filing with the registry, separate from the tax return. Missing it can lead to dissolution.Compliance
- Articles of incorporationStatuts constitutifsDocument filed with the registry setting the name, share capital, number of directors and restrictions.Incorporation
C
- Canada Business Corporations Act (CBCA)Loi canadienne sur les sociétés par actions (LCSA)Federal statute governing corporations formed with Corporations Canada.Incorporation
- Capital dividend accountCompte de dividendes en capitalNotional tax account allowing certain amounts to be paid tax-free to shareholders.Tax
- Certificate of incorporationCertificat de constitutionRegistry-issued document confirming the corporation’s legal existence from its effective date.Incorporation
- Common sharesActions ordinairesShares carrying voting rights and a share of residual profits. The base class of every corporation.Shares and capital
- Corporate nameDénomination socialeThe corporation’s legal name: a distinctive, a descriptive and a legal element.Incorporation
D
E
M
N
- NEQ (Quebec enterprise number)NEQ (numéro d’entreprise du Québec)Number assigned by Quebec’s enterprise registrar on registration. Separate from the federal business number (BN).Compliance
- Nuans reportRapport NuansCanada-wide name and trademark search required to reserve a distinctive name federally and in several provinces.Incorporation
- Numbered companySociété à numéroCorporation named after its registry number (e.g. 12345678 Canada Inc.). Skips the name search.Incorporation