Annual return requirements in Nova Scotia (NSCA)
Nova Scotia corporations file an Annual Statement with the Registry of Joint Stock Companies under the Companies Act each year. The fee is approximately $128, and Nova Scotia's Memorandum-and-Articles regime makes its corporate filings distinctive among Canadian provinces.
| Companies Act s. 98 | Annual Statement required |
|---|---|
| Filing authority | Nova Scotia Registry of Joint Stock Companies |
| Form | Annual Statement (RJSC Form 2) |
| Deadline | Each calendar year |
| Filing fee | Approximately $128 |
| Late consequences | Struck off the register after sustained non-filing |
| Restoration | Within 20 years of being struck |
- Filed with the Nova Scotia Registry of Joint Stock Companies (RJSC)
- Fee approximately $128; one of the higher filing fees in Canada
- Confirms registered office, recognized agent, directors, and current corporate particulars
- Struck from the register after sustained non-filing under the Companies Act
- Restoration available within 20 years (one of Canada's longest windows)
What the Companies Act requires
The Nova Scotia Companies Act (RSNS 1989, c. 81) requires every Nova Scotia limited company to file an Annual Statement with the Registry of Joint Stock Companies (RJSC). The Annual Statement confirms the registered office, the recognized agent for service, the directors, and basic corporate particulars. The current fee is approximately $128, which is higher than most Canadian provinces.
The Memorandum-and-Articles regime
Nova Scotia is the only Canadian common-law jurisdiction that retains a Memorandum and Articles of Association regime (modelled on the UK Companies Act 1948 tradition) rather than the Articles of Incorporation regime used in the federal CBCA and most other provinces. This affects how amendments are filed and how the constating documents are structured, but the annual filing itself is parallel to other provinces in scope.
Striking off and restoration
If Annual Statements are not filed, the Registrar may strike the corporation off the register after notice. Restoration is available within 20 years of striking, which is one of the most generous restoration windows in Canada (matched only by Prince Edward Island). Restoration requires filing all missing Annual Statements, the prescribed fee, and a restoration application.
What's distinctive about Nova Scotia
Two features make Nova Scotia distinctive. First, the higher annual fee (around $128) reflects the registry's funding model, which makes Nova Scotia one of the more expensive provinces for routine corporate maintenance. Second, the 20-year restoration window gives corporations exceptional flexibility to recover from missed cycles, which can matter for inactive holding companies that lapse and need to be revived years later for a sale or restructuring.
Octelligence tracks annual filing deadlines for every corporation in your portfolio, generates the required filing forms, and archives confirmations to the minute book.
See Digital Corporate RecordsTracked deadlines, jurisdiction-specific forms, automated reminders, complete minute book record.