Part 6 — Management and Administration Division 1 Membership
162 Division 11 Returns to Registrar Annual return
RSA 2000
(a) "anniversary month" means the month in each year that is
the same as
(i) the month in which the certificate of incorporation of the
company was issued, or
(ii) in the case of an amalgamated company, the month in
which its certificate of amalgamation was issued;
(b) "voting share" means an issued and outstanding share of a
company carrying voting rights under all circumstances or
under any circumstances that have occurred and are
continuing.
(2) Every company shall, each year on or before the last day of the
month immediately following its anniversary month, file an annual
return with the Registrar that includes notices with respect to
(a) any change in the location of the registered office of the
company, if a notice under section 86(2) in respect of that
change has not yet been filed with the Registrar, and
(b) any change among the directors of the company, if a notice
under section 93(2) in respect of that change has not yet
been filed with the Registrar.
(3) When the company has a share capital, the annual return shall
include the name and address of each shareholder and the
percentage of voting shares assigned to each shareholder.
(4) When the company is a public company, the annual return shall
include a copy of the financial statement and auditor's report laid
before the company at the last annual general meeting.
(5) Every company that defaults in complying with any of the
requirements of this section is guilty of an offence.
RSA 2000 cC-21 s162;2018 c20 s3;2020 c25 s2(75)