Canada — British Columbia Compliance Guide

Filing requirements, deadlines, and fees for Canada — British Columbia business entities.

Registrar: BC Registry Services ·Entity types: BC Company (BCBCA), BC Extraprovincial Company, BC Limited Partnership, BC Benefit Company

Filing Obligations

Annual Report

Annual

BC companies must file an annual report confirming their registered office, records office, and directors within 2 months of their anniversary date.

Deadline

Within 2 months after the anniversary of incorporation/registration

Fee

CAD 43.39

Late Penalty

Company may be dissolved for failure to file. Restoration fee applies (CAD 350+).

Filing Method

Online via BC Registry Services

Applies to:BC Company (BCBCA)BC Extraprovincial CompanyBC Benefit CompanyOfficial source

T2 Corporation Income Tax Return (Federal)

Annual

The combined federal-BC general corporate tax rate is approximately 27% (15% federal + 12% BC). The small business rate is approximately 11% (9% federal + 2% BC) on the first CAD 500,000 of active business income.

Deadline

6 months after the end of the tax year

Fee

No filing fee

Late Penalty

5% of unpaid tax plus 1% per month (up to 12 months).

Filing Method

Electronically via the Canada Revenue Agency (CRA)

Applies to:BC Company (BCBCA)Official source

Transparency Register (Beneficial Ownership)

Ongoing

BC companies must maintain a transparency register identifying individuals who are significant individuals (≥25% of shares/votes, or ability to elect/appoint/remove directors). Since October 2023, this information must also be filed with the BC Registry.

Deadline

Ongoing — must be maintained at all times. Changes recorded promptly.

Fee

No filing fee

Late Penalty

Offence punishable by fine of up to CAD 100,000 or imprisonment of up to 2 years, or both.

Filing Method

Maintained in company records; filed via BC Registry Services

Applies to:BC Company (BCBCA)BC Benefit CompanyOfficial source

Key Dates

Within 2 months of incorporation anniversaryBC annual report filing deadline

6 months after tax year endT2 corporate income tax return deadline

Frequently Asked Questions

What is BC's combined corporate tax rate?

The combined federal-BC general rate is approximately 27% (15% federal + 12% BC). The small business rate is approximately 11% (9% federal + 2% BC) on the first CAD 500,000 of active business income.

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Last updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.